Tax Counseling for the Elderly
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 federal income tax information and return preparation assistance to elderly taxpayers.
General information about this opportunity
Last Known Status
Internal Revenue Service, Department of The Treasury
Type(s) of Assistance Offered
B - Project Grants
Fiscal Year 2017
No current data is available 1,306,741 Returns PreparedFiscal Year 2018
1,354,588 Returns PreparedFiscal Year 2019
Nearly 4 million taxpayers were assisted during 2019 through the TCE Grant Program.Fiscal Year 2020
A conservative growth rate of 1 percent is projected.
Revenue Act of 1978, Title 26, Part 601, Section 163, Public Law 95-600, 92 Stat. 2810, Title 26, Part 601, Section 163, Public Law 600-95, 26 U.S.C. 601, Statute 19,141
Who is eligible to apply/benefit from this assistance?
Tax Counseling for the Elderly sponsors must be private or public nonprofit organizations with experience in coordinating volunteer programs. Federal, State, and local government agencies are not eligible to sponsor a program. Applicants must be tax compliant and not debarred or suspended.
Elderly taxpayers, age 60 or older.
Applicants must provide proof of their tax exempt status. Applicants must be tax compliant and not be debarred or suspended. 2 CFR Part 200 applies to this program.
What is the process for applying and being award this assistance?
Preapplication coordination is required. This program is eligible for coverage under E.O. 12372, "Intergovernmental Review of Federal Programs." An applicant should consult the office or official designated as the single point of contact in his or her State for more information on the process the State requires to be followed in applying for assistance, if the State has selected the program for review. Complete application procedures are included in IRS Publication 1101, Application Package and Guidelines for Managing a TCE Program.
2 CFR 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards applies to this program. Application procedures are included in IRS Publication 1101, Application Package and Guidelines for Managing a TCE Program. Eligible organizations are to submit their applications through grants.gov on or before June 1, 2020.
All complete applications meeting eligibility requirements will be evaluated on technical merit, capacity to reach targeted audience, their prior performance (if returning recipient and how the organization plans to provide Federal tax return assistance and electronic filing service to elderly individuals in the community. Continuing multi-year applicants will be evaluated on their continued eligibility, adherence to program requirements and whether they succeeded in meeting the prior year goals. Continuing multi-year applicants are exempt from evaluation on technical merit during their second and third year grant cycle.
May 1, 2020 to June 1, 2020
Approval/Disapproval Decision Time
From 90 to 120 days. The IRS will notify applicants of their selection or non-selection of their grant application, as well as those that did not qualify for the program generally by October 1 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.
How are proposals selected?
Quality of Programs and Service for age 60 and over - 30 points; Geographic coverage and extent of coverage for age 60 and over - 20 points; Electronic Filing services for age 60 and over - 20 points; Prior experience in Federal Tax Return Counseling and Tax Preparation - 10 points; Quality of Cooperative Agreement Administration and Internal Accounting Procedures - 10 points; Past Performance - 10 points; Grant Program Office Evaluation. The Grant Program Office evaluation involves a more in-depth review of the applicant's budget information and accounting processes. The proposed geographic coverage and target audiences are also taken into consideration.
How may assistance be used?
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.
What are the requirements after being awarded this opportunity?
Grantees are responsible for monitoring volunteer compliance with program regulations and requirements, Section 163 of the Revenue Act of 1978, the Cooperative Agreement, and compliance with OMB circulars and regulations.
In accordance with the provisions of 2 CFR Part 200 nonfederal entities that expend financial assistance of $750,000 or more in Federal awards must have a single or a program-specific audit conducted for that year. Nonfederal entities that expend less than $750,000 a year in Federal awards are exempt from Federal audit requirements for that year, except as noted in2 CFR Part 200. The Federal Audit Clearinghouse operates on behalf of the Office of Management and Budget (OMB) and its primary purpose is to disseminate audit information to Federal agencies and the public. If the most recent audit showed an unfavorable finding, it will not automatically disqualify you from consideration; however, more information may be requested to ensure any deficiencies noted in the audit have been corrected
Grant recipients are required to have a record keeping system in place to support all information reported. Supporting receipts and other documentation should be maintained for a minimum of 3 years following the submission of the final report.
Other Assistance Considerations
Formula and Matching Requirements
Statutory formula is not applicable to this assistance listing.
Matching requirements are not applicable to this assistance listing.
MOE requirements are not applicable to this assistance listing.
Length and Time Phasing of Assistance
Cooperative Agreements expire on September 30 of each year unless an earlier date is set in the Cooperative Agreement. TCE grant funds are released on an immediate need or reimbursement basis - meaning an organization should request reimbursement from the IRS as they use funds for TCE program activities. Reimbursement
Who do I contact about this opportunity?
Regional or Local Office
Grant Program Office - TCE
Internal Revenue Service
5000 Ellin Road
Lanham, MD 20706 US
(Cooperative Agreements (Discretionary Grants)) FY 18$8,890,000.00; FY 19 est $8,890,000.00; FY 20 est $8,890,000.00; FY 17$6,500,000.00; - none
Range and Average of Financial Assistance
No Data Available
Regulations, Guidelines and Literature
Publication 1101, Application Package and Guidelines for Managing a TCE Program 2 CFR 200 Publication 4883, Grant Program Resource Guide
Examples of Funded Projects