Tax Counseling for the Elderly
The Tax Counseling for the Elderly (TCE) Program offers FREE tax help to individuals who are age 60 or older.
Section 163 of the Revenue Act of 1978, Public Law No.
95-600, 92 Stat.
2810, November 6, 1978, authorizes this cooperative agreement.
This Act authorizes the Internal Revenue Service (IRS) to enter into agreements with private or public nonprofit agencies and organizations, which will provide training and technical assistance to volunteers who provide FREE tax counseling and assistance to elderly individuals in the preparation of their federal income tax returns.
This Act authorizes an appropriation of special funds, in the form of grants, to provide tax assistance to persons age 60 years of age or older.
The IRS receives the funds as a line item in the budget appropriation.
The total funds are distributed to the grant recipients for their expenses.
Eligible agencies and organizations compete for acceptance as a TCE grant recipient in compliance with the Federal Grant and Cooperative Agreement Act of 1977, Public Law No.
95-224, 92 Stat.
3, February 3, 1978, codified at 31 USC Chapter 6 3. They must be a non-profit (501) organization expereinced in coordinating volunteer programs, with experience in income tax preparation.
Eligible agencies and organizations receive grants to conduct local TCE Programs.
Tax return preparation assistance is provided to elderly taxpayers during the usual period for filing federal income tax returns, which is from January 1 to April 15 each year.
However, the program activities required to ensure that elderly taxpayers receive efficient and quality tax assistance can be conducted year-round.
Section 163 of the Revenue Act of 1978, Public Law No.
95-600, 92 Stat.
2810, November 6, 1978, authorizes this cooperative agreement.
This Act authorizes the Internal Revenue Service (IRS) to enter into agreements with private or public nonprofit agencies and organizations, which will provide training and technical assistance to volunteers who provide FREE tax counseling and assistance to elderly individuals in the preparation of their federal income tax returns.
This Act authorizes an appropriation of special funds, in the form of grants, to provide tax assistance to persons age 60 years of age or older.
The IRS receives the funds as a line item in the budget appropriation.
The total funds are distributed to the grant recipients for their expenses.
Eligible agencies and organizations compete for acceptance as a TCE grant recipient in compliance with the Federal Grant and Cooperative Agreement Act of 1977, Public Law No.
95-224, 92 Stat.
3, February 3, 1978, codified at 31 USC Chapter 6 3. They must be a non-profit (501) organization expereinced in coordinating volunteer programs, with experience in income tax preparation.
Eligible agencies and organizations receive grants to conduct local TCE Programs.
Tax return preparation assistance is provided to elderly taxpayers during the usual period for filing federal income tax returns, which is from January 1 to April 15 each year.
However, the program activities required to ensure that elderly taxpayers receive efficient and quality tax assistance can be conducted year-round.
Obtain Full Opportunity Text:
2014 Publication 1101 - TCE
Additional Information of Eligibility:
As cited in 42 CFR Part 51a.3(b), only public or nonprofit private institutions of higher learning may apply for training grants.
“Institution of higher learning" is defined as any college or university accredited by a regionalized body or bodies approved for search purpose by the secretary of Education and any teaching hospital which has higher learning among its purposes and functions and which has a formal affiliation with an accredited school of medicine and a full-time academic medical staff holding faculty status in such school of medicine.
Full Opportunity Web Address:
Contact:
Agency Email Description:
Agency Email:
tce.grant.office@irs.gov
Date Posted:
2013-05-01
Application Due Date:
2013-05-31
Archive Date:
2013-06-30
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