educational activities described in subsection (c)(2)(B), and (C) services related to financial education and capability, asset development, and the establishment of savings accounts in connection with tax return preparation. (2) Requirement of matching funds A qualified return preparation program must provide matching funds on a dollar-for-dollar basis for all grants provided under this section. Matching funds may include— (A) the salary (including fringe benefits) of individuals performing services for the program, (B) the cost of equipment used in the program, and (C) other ordinary and necessary costs associated with the program. Indirect expenses, including general overhead of any entity administering the program, shall not be counted as matching funds. (c) Application (1) In general Each applicant for a grant under this section shall submit an application to the Secretary at such time, in such manner, and containing such information as the Secretary may reasonably require. (2) Priority In awarding grants under this section, the Secretary shall give priority to applications which demonstrate— (A) assistance to applicable taxpayers, with emphasis on outreach to, and services for, such taxpayers, (B) taxpayer outreach and educational activities relating to eligibility and availability of income supports available through this title, including the earned income tax credit, and (C) specific outreach and focus on one or more underserved populations. (3) Amounts taken into account In determining matching grants under this section, the Secretary shall only take into account amounts provided by the qualified return preparation program for expenses described in subsection (b). (d) Program adherence (1) In general The Secretary shall establish procedures for, and shall conduct not less frequently than once every 5 calendar years during which a qualified return preparation program is operating under a grant under this section, periodic site visits— (A) to ensure the program is carrying out the purposes of this