Low Income Taxpayer Clinic

Background
The Low Income Taxpayer Clinic (LITC) program, authorized by Internal Revenue Code (IRC) § 7526, provides matching grants of up to $100,000 per year to organizations for the development, expansion, or continuation of a qualified low-income taxpayer clinic. LITCs represent low income taxpayers in controversies with the Internal Revenue Service (IRS) and educate individuals who speak English as a second language (ESL) about their rights and responsibilities as taxpayers. The LITC program uses grants to award funds to successful applicants.

Grant Details
The grant award will cover a period of performance of 18 months from July 1, 2021, to December 31, 2022. The total program funding for 2021 is $13 million, with individual grant awards not exceeding $100,000 per year. Applicants must provide numerical goals for new representation cases, consultations with low-income and ESL taxpayers, educational activities conducted for low-income and ESL taxpayers, and the number of low-income and ESL taxpayers who will be reached in educational activities.

Eligible applicants must operate a clinic that does not charge more than a nominal fee for its services and provide matching funds on a dollar-for-dollar basis for all LITC grant awards.

Eligibility Requirements
Eligible applicants include clinics that do not charge more than a nominal fee for their services and represent low-income taxpayers in controversies with the IRS or inform individuals for whom English is a second language about their rights and responsibilities as U.S taxpayers. Qualified matching funds include cash contributions, third-party in-kind contributions, program income, but exclude indirect expenses.

Period of Performance
The grant award will cover a period of performance of 18 months from July 1, 2021, to December 31, 2022.

Grant Value
$13 million is available for the total program funding for 2021. Individual grant awards may not exceed $100,000 per year.

Place of Performance
Applications will be accepted from all areas; however, priority consideration will be given to organizations that can provide services in specific geographic areas or counties listed in the document.