Tax Counseling for the Elderly (21.006)

Program

21.006 Tax Counseling for the Elderly

Federal Agency

Agency: Department of the Treasury
Office: Internal Revenue Service (IRS)

Authorization

Revenue Act of 1978, Executive Order Public Law 95-600, 92 Stat. 2810, Title 26, Part 601, Section 163, Public Law 600-95, 19 Stat. 141, 26 U.S.C 601.

Program Number

21.006

Last Known Status

Active

Objectives

To authorize the Internal Revenue Service to enter into agreements with private or public nonprofit agencies or organizations; to establish a network of trained volunteers to provide free income tax information and return preparation assistance to elderly taxpayers.

Types of Assistance

PROJECT GRANTS

Uses and Use Restrictions

Funding may be used for reimbursing volunteers for their out-of-pocket expenses including transportation, meals, and other expenses incurred by them in providing tax counseling assistance at locations convenient to the taxpayers.

Eligibility Requirements

Applicant Eligibility

Tax Counseling for the Elderly sponsors must be private or public nonprofit organizations with experience in coordinating volunteer programs. Federal, State, and local governmental agencies and organizations are not eligible to sponsor a program.

Beneficiary Eligibility

Elderly taxpayers, 60 years or older.

Credentials/Documentation

Applicants must provide proof of their tax exempt status and complete the required federal grant certifications as outlined within the TCE Application Package, Publication 1101/. This program is excluded from coverage under OMB Circular No. A-87.

Application and Award Process

Preapplication Coordination

Preapplication coordination is not applicable. Environmental impact information is not required for this program. This program is excluded from coverage under E.O. 12372.

Application Procedure

This program is excluded from coverage under OMB Circular No. A-102. OMB Circular No. A-110 applies to this program. Each Tax Counseling for the Elderly applicant must complete a Tax Counseling for the Elderly application package, Publication 1101. This program is subject to the provisions of OMB Circular No. A-110.

Award Procedure

IRS reviews applications and selects Tax Counseling for the Elderly Program sponsors based on their evaluative score, their prior performance (if returning sponsor) and how the organization plans to provide Federal tax return assistance and electronic filing service to elderly individuals in the community.

Deadlines

Jun 01, 2009 to Aug 03, 2009 Applications are generally available in June and due to IRS 60 days after the date the program is announced in the Federal Register.

Range of Approval/Disapproval Time

From 90 to 120 days. Applicants will notify applicants of their acceptance or non-selection of their grant application, as well as those that did not qualify for the program generally by October 30th of each year. The schedule for notification will be determined based on the Congressional appropriation of funding for the TCE Program, meaning if we are operating under a Continuing Resolution, applicant notification may be delayed pending approval of TCE funds.

Appeals

The TCE Program is a Discretionary Grant Program, therefore decisions made by the IRS whether to make or not make an award based on the programmatic or technical content of an application are not subject to appeal.

Renewals

Not Applicable.

Assistance Considerations

Formula and Matching Requirements

This program has no statutory formula.

This program has no matching requirements.

This program does not have MOE requirements.

Length and Time Phasing of Assistance

Cooperative Agreements expire on September 30 of each year unless an earlier date is set-forth in the Cooperative Agreement. See the following for information on how assistance is awarded/released: Reimbursement.

Post Assistance Requirements

Reports

Form 8654, Tax Counseling for the Elderly Quarterly/Final Program Report is required to be submitted on a quarterly basis. No cash reports are required. Form 8654, Tax Counseling for the Elderly Quarterly/Final Program Report is required to be submitted on a quarterly basis and is prepared as cumulative, reflecting expenditures for that quarter. In addition, on-line Federal Financial reports are required through the Paymanet Management System on a quarterly basis to reflect expenditures that are being requested for reminbursement through the system. Through the Payment Management System electronic Federal Financial Reports are required to be submitted on a quarterly basis. No performance monitoring is required.

Audits

In accordance with the provisions of OMB Circular No. A-133 (Revised, June 27, 2003), "Audits of States, Local Governments, and Non-Profit Organizations," nonfederal entities that expend financial assistance of $500,000 or more in Federal awards will have a single or a program-specific audit conducted for that year. Nonfederal entities that expend less than $500,000 a year in Federal awards are exempt from Federal audit requirements for that year, except as noted in Circular No. A-133. Audit requirements applicable to grant sponsors are described in OMB Circular A-133, 62 FR 35278-35302 (June 30, 1997). If you expend less than $500,000 a year in total Federal awards, no audit requirements are applicable. If you expend $500,000 or more a year in Federal awards, you must provide IRS with a copy of your Single Audit Report. You must arrange for an audit by an independent auditor in accordance with the Government Auditing Standards developed by the Comptroller General of the United States.

Records

Organizations must maintain records on all expenses incurred by volunteers for which they are being reimbursed, as well as any costs associated with the Tax Counseling for the Elderly Program that reimbursement is being sought using program funding.

Program Accomplishments

Fiscal Year 2008: Last year, 35 sponsors shared $4,065,415 and assisted nearly 1.5 million taxpayers. Fiscal Year 2009: Increase in taxpayers assisted and electronic filed returns through the program. Fiscal Year 2010: $5,100,000.

Financial Information

Account Identification

20-0912-0-1-803.

Obligations

(Cooperative Agreements (Discretionary Grants)) FY 08 $4,065,415; FY 09 est $5,100,000; FY 10 est $5,100,000

Range and Average of Financial Assistance

No Data Available.

Regulations, Guidelines and Literature

Guidelines are documented within the Publication 1101, Application Package and Guidelines for Managing a TCE Program and Regulations are published each year in the Federal Register (June 1st).

Related Programs

Not Applicable.

Information Contacts

Regional or Local Office

None.

Headquarters Office

TCE Grant Program Office Staff Internal Revenue Service
TCE Grant Program Office
401 W. Peachtree Street, NW
Stop 420-D
, Atlanta, Georgia 30308 Email: tce.grant.office@irs.gov Phone: 404-338-7894

Web Site Address

http://www.irs.gov.

Examples of Funded Projects

Not Applicable.

Criteria for Selecting Proposals

(1) Quality of Programs and Services for age 60 and over (i.e., qualifications of employees, time devoted to the program, employee/volunteer training, publicity, hours of operation, site location convenient to target elderly taxpayers 60 years and above and ensure elderly taxpayers are given priority services). The maximum number of points will be awarded to an organization whose programs focus/serve elderly taxpayers. (30 points); (2) Geographic coverage and extent of coverage for age 60 and over (i.e., the number of proposed assistance sites, number of volunteers, number of Federal income tax returns to be prepared and e-filed for elderly taxpayers, and other assistance to be provided) (20 points); (3) Electronic Filing services for age 60 and over (i.e., the proposed number of Federal income tax returns to be prepared and electronically filed for elderly taxpayers). Returning sponsors prior year e-file volume will be reviewed and the maximum number of points will be awarded for organizations that exceed 65 percent e-file for senior taxpayers. (20 points); (4) Prior experience in Federal Tax Return Counseling and Tax Preparation (10 points); (5) Quality of Cooperative Agreement Administration and Internal Accounting Procedures (i.e., experience in providing volunteer service and services to the elderly, organizational structure, experience in managing federal grant programs, reasonableness of proposed budget (70 percent of grants funds should be used for reimbursement expenses and 30 percent should be used for administrative expenses) and qualifications of the TCE management staff) (10 points); and (6) Past performance of a returning sponsor (timeliness and completeness of budget reports, favorable results of return/site reviews) (10 points).