Low Income Taxpayer Clinics
To provide matching grants to organizations that ensure the fairness and integrity of the tax system for taxpayers who are low income or speak English as a second language by: (1) Providing pro bono representation on their behalf in tax disputes with the IRS (2) Educating them about their rights and responsibilities as taxpayers (3)Identifying and advocating for issues that impact these taxpayers
General information about this opportunity
Last Known Status
Internal Revenue Service, Department of The Treasury
Type(s) of Assistance Offered
B - Project Grants
Internal Revenue Code, as amended, 26 U.S.C. 7526
Who is eligible to apply/benefit from this assistance?
A qualified organization may receive a matching grant of up to $100,000 per year for up to a three-year project period. A qualified organization is one that represents low income taxpayers in controversies with the IRS and informs individuals for whom English is a second language (ESL taxpayers) of their taxpayer rights and responsibilities, and does not charge more than a nominal fee for its services (except for reimbursement of actual costs incurred). Examples of qualified organizations include (1) a clinical program at an accredited law, business, or accounting school whose students represent low income taxpayers in tax controversies with the IRS and (2) an organization exempt from tax under IRC section 501(a) whose employees and volunteers represent low income taxpayers in controversies with the IRS and may also make referrals to qualified volunteers to provide representation.
Low-income taxpayers are those with incomes which do not exceed 250 percent of the Federal Poverty Guidelines published annually by the Department of Health and Human Services, or taxpayers for whom English is a second language.
What is the process for applying and being award this assistance?
Preapplication coordination is not applicable.
2 CFR 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards applies to this program. Each Low Income Taxpayer Clinic applicant must complete a Low Income Taxpayer Clinic Application Package. See IRS Publication 3319, Low Income Taxpayer Clinic Grant Application Package and Guidelines, which you may obtain by calling 1-800-TAX-FORM (1-800-829-3676) or by visiting www.irs.gov. This program is subject to the provisions of OMB 2CFR200.
Applications go through 3 review processes before a decision is made on funding. Applicants go through a technical evaluation by TAS employees, a program evaluation, and the National Taxpayer Advocate completes a review and discussion about each applicant and decides on who and how much to fund.
May 1, 2019 to June 17, 2019 An annual notice of funds availability, published in the Federal Register, announces deadline dates for submission of applications. Deadline dates are generally 45 days subsequent to the notice publication date and no less than 30 days.
Approval/Disapproval Decision Time
Grantees are generally selected 140 days after the application submission deadline.
A multi-year award may be issued up to maximum 3 years maximum and year 2 and 3 are renewals call Non-competing Continuation.
How are proposals selected?
Evaluation factors include: (1) Quality of the programs offered by the clinic, including the qualifications of the clinic's administrators and representatives as well as the clinic's record in providing service to low-income or ESL taxpayers; (2) Quality of grant administration and internal accounting procedures; (3) Number of low income or ESL taxpayers in geographic area and proposed efforts to reach these taxpayers; and (4) Other factors deemed appropriate under this program.
How may assistance be used?
Awards under this program are issued to provide financial assistance that enhances the awardees' ability to represent low income taxpayers in controversies with the Internal Revenue Service (IRS) and inform individuals for whom English is a second language of their taxpayer rights and responsibilities. Each awardee is required to enter into an assistance agreement that requires the awardee to comply with program goals and abide by other terms and conditions pertinent to assistance received under this program.
What are the requirements after being awarded this opportunity?
Award recipients are required to maintain records to substantiate total costs incurred and to assure that all performance measures were met. Records must be retained in accordance with the provisions of OMB 2CFR.
Other Assistance Considerations
Formula and Matching Requirements
Statutory formula is not applicable to this assistance listing.
Matching is mandatory. 100%. All awards of financial assistance shall be matched by the recipient on a dollar-for-dollar basis. In general, funds from sources (other than from other federal government sources) can be counted as matching funds.
MOE requirements are not applicable to this assistance listing.
Length and Time Phasing of Assistance
The IRS may award grants to qualified organizations to fund one-year, two-year, or three-year project periods. Budget amounts are determined for each year and must be spent by the end of the budget period. Funds are released depending on how the appropriated funds are dispersed to the agency. The LITC Program Office may disperse funds in multiple releases or in one lump sum.
Who do I contact about this opportunity?
Regional or Local Office
William C Beard
24000 Avila Road
Laguna Niguel, CA 92677 US
(Project Grants) FY 18$12,000,000.00; FY 19 est $12,000,000.00; FY 20 est $12,000,000.00; FY 17$11,800,000.00; -
Range and Average of Financial Assistance
Range of grant: $10,000 to $100,000.
Regulations, Guidelines and Literature
IRS Publication 3319, Low Income Taxpayer Clinic Grant Application Package and Guidelines.
Examples of Funded Projects