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2024 Low Income Taxpayer Clinic Supplemental Grant

ID: TREAS-GRANTS-052024-002 • Type: Posted

Description

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.

Background
The 2024 Low Income Taxpayer Clinic Supplemental Grant is part of the LITC Program. The eligibility criteria for this grant has been expanded to include organizations providing services to ESL taxpayers without the requirement to provide tax controversy representation to low-income taxpayers. The grant aims to inform ESL taxpayers about their rights and responsibilities under the IRC and ensure low-income taxpayers have access to representation in controversies with the IRS.

Grant Details
The grant application narrative form is divided into three sections: Background Information, Program Performance Plan, and Civil Rights Review. The background information section requires details about the applicant's experience delivering services, financial responsibility, program staff qualifications, and taxpayer services. The program performance plan section covers qualifications for staff members, clinic operations, volunteers, training and resources, program monitoring, evaluation, and reporting, as well as numerical goals. The civil rights review section addresses meeting the needs of individuals with limited English proficiency (LEP) and providing reasonable accommodations for accessing services.

Eligibility Requirements
Qualified organizations must ensure access to representation for low-income taxpayers in controversies with the IRS or provide ESL taxpayers education about their taxpayer rights and responsibilities. Special consideration will be given to established organizations with existing community partnerships that can swiftly implement and deliver education services to ESL taxpayers.

Period of Performance
The period of performance for this funding opportunity is six months.

Grant Value
The total value of the grant is not specified in the provided document.

Overview

Category of Funding
Law, Justice and Legal Services
Funding Instruments
Grant
Grant Category
Discretionary
Cost Sharing / Matching Requirement
True
Source
On 2/26/24 the Department of the Treasury posted grant opportunity TREAS-GRANTS-052024-002 for 2024 Low Income Taxpayer Clinic Supplemental Grant. The grant will be issued under grant program 21.008 Low Income Taxpayer Clinics. It is expected that 50 total grants will be made.

Timing

Posted Date
Feb. 26, 2024, 12:00 a.m. EST
Closing Date
April 10, 2024, 12:00 a.m. EDT Past Due
Closing Date Explanation
No Explanation
Last Updated
Feb. 26, 2024, 7:42 a.m. EST
Version
2

Eligibility

Eligible Applicants
For profit organizations other than small businesses
Nonprofits having a 501(c)(3) status with the IRS, other than institutions of higher education
Others (see text field entitled "Additional Information on Eligibility" for clarification)
Public and State controlled institutions of higher education
Private institutions of higher education
Additional Info
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

Award Sizing

Ceiling
$200,000
Floor
Not Listed
Estimated Program Funding
Not Provided
Estimated Number of Grants
50

Contacts

Contact
Low Income Taxpayer Clinic
Contact Email
Email Description
Grants.gov Customer Support
Contact Phone
(301) 535-1705
Additional Information
2024 Low Income Taxpayer Clinic Supplemental Grant

Documents

Posted documents for TREAS-GRANTS-052024-002

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