2024 Low Income Taxpayer Clinic Supplemental Grant
In 2023, the IRS has expanded the eligibility criteria for a grant by removing the requirement for eligible organizations to provide direct controversy representation.
Representation may be provided by referring taxpayers to qualified representatives who have agreed to handle the referred cases on a pro bono basis.
In addition, pursuant to the ESL Education Pilot Program started in 2023 and continuing for 2024, a grant may be awarded to an organization to operate a program to inform ESL taxpayers about their rights and responsibilities under the IRC without the requirement to also provide tax controversy representation to low-income taxpayers.As a result of the Consolidated Appropriations Act,2023, the LITC Program Office is expanding the type of qualified services an organization can provide.
Specifically, under this expansion, a qualified organization may receive a grant for the following activities of (1) referring low-income taxpayers in a controversy with the IRS to a qualified representative instead of providing controversy representation directly to those taxpayers; or (2) operating a pilot program to inform ESL taxpayers about their taxpayer rights and responsibilities without also providing controversy representation.
Thus, a qualified organization is one that (1) ensures low-income taxpayers have access to representation (either by providing the representation directly or providing it indirectly with a referral to a qualified representative) in controversies with the IRS, or that (2) provides ESL taxpayers education about their taxpayer rights and responsibilities.
Representation may be provided by referring taxpayers to qualified representatives who have agreed to handle the referred cases on a pro bono basis.
In addition, pursuant to the ESL Education Pilot Program started in 2023 and continuing for 2024, a grant may be awarded to an organization to operate a program to inform ESL taxpayers about their rights and responsibilities under the IRC without the requirement to also provide tax controversy representation to low-income taxpayers.As a result of the Consolidated Appropriations Act,2023, the LITC Program Office is expanding the type of qualified services an organization can provide.
Specifically, under this expansion, a qualified organization may receive a grant for the following activities of (1) referring low-income taxpayers in a controversy with the IRS to a qualified representative instead of providing controversy representation directly to those taxpayers; or (2) operating a pilot program to inform ESL taxpayers about their taxpayer rights and responsibilities without also providing controversy representation.
Thus, a qualified organization is one that (1) ensures low-income taxpayers have access to representation (either by providing the representation directly or providing it indirectly with a referral to a qualified representative) in controversies with the IRS, or that (2) provides ESL taxpayers education about their taxpayer rights and responsibilities.
Obtain Full Opportunity Text:
2024 Low Income Taxpayer Clinic Supplemental Grant
Additional Information of Eligibility:
IRS Publication 3319 outlines the eligibility requirements for LITC matching grants and provides application instructions.
This publication, including the appendices, is a good reference for LITC grant recipients and includes program and administrative guidance for the grant year.
https://www.irs.gov/pub/irs-pdf/p3319.pdf
Full Opportunity Web Address:
https://www.grantsolutions.gov/gs/preaward/previewPublicAnnouncement.do?id=110524
Contact:
Agency Email Description:
Grants.gov Customer Support
Agency Email:
Date Posted:
2024-02-26
Application Due Date:
Archive Date:
2024-04-28
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