(2) Use of grants for overhead expenses prohibited No grant received under this section may be used for overhead expenses that are not directly related to a qualified return preparation program. (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 low-income 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 the Internal Revenue Code of 1986, 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) Accuracy reviews (1) In general The Secretary shall establish procedures for, and shall conduct, periodic site visits of qualified return preparation programs operating under a grant under this section— (A) to ensure such programs are carrying out the purposes of this section, and (B) to determine the return preparation accuracy rate of the program. (2) Additional requirements for grant recipients not meeting minimum standards In the case of any qualified return preparation program which— (A) is awarded a grant under this section, and (B) is subsequently determined— (i) to have a less than 90 percent average accuracy rate for preparation of tax returns, or (ii) not to be otherwise carrying out the purposes of this section, such program shall not be eligible for any additional grants under this section unless such program provides sufficient documentation of corrective measures