This guide was designed primarily for intermediary organizations that have received Federal funds. However, anyone responsible for developing a grant-making program, including those representing foundations, will find useful information in this guide. The guide takes you through the steps for creating a subaward plan, which is a written document describing the steps you will take to implement your program. A written plan may or may not be required by your program office before you begin implementing your program. However, by following the steps required to write a subaward plan, you will design an effective and thoughtful subaward program that is likely to reach its stated goals.