IRS is authorized to enter into agreements with private or non-governmental public non-profit agencies or organizations, exempt under Section 501 of the Internal Revenue Code, that will provide training and technical assistance to volunteers who provide free tax counseling and assistance to elderly individuals

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in the preparation of their Federal income tax returns.

Grant funds are used to reimburse volunteers for out-of-pocket expenses including transportation, meals, and other expenses incurred by them in providing tax counseling assistance at locations convenient to the taxpayers.