Volunteer Income Tax Assistance (VITA) Matching Grant

Background
The Volunteer Income Tax Assistance (VITA) grant program is an initiative by the Internal Revenue Service (IRS) aimed at supporting partner organizations that provide free tax preparation services to underserved populations. This includes low- to moderate-income individuals, persons with disabilities, the elderly, limited English speakers, Native Americans, and military families. The program was established in December 2007 and made permanent by the Taxpayer First Act in July 2019. The IRS allocates matching funds to these organizations to help them operate VITA programs across all 50 states, Puerto Rico, and the District of Columbia.

Grant Details
The VITA grant supports partner organizations in providing free federal tax return preparation services. Eligible organizations must assist targeted groups of taxpayers and demonstrate outreach and educational services related to tax benefits such as the Earned Income Tax Credit (EITC). At least 90% of individuals receiving assistance must be low- to moderate-income taxpayers. The IRS prioritizes funding for organizations that effectively reach these segments through their VITA programs. Grant recipients are required to comply with established guidelines and requirements of the VITA Program as outlined in section 7526A of the Internal Revenue Code.

Eligibility Requirements
Eligible applicants include private or public non-profit organizations with IRS determination letters confirming tax exemption under section 501 of the Internal Revenue Code. This also includes public or proprietary colleges and universities, local government agencies, federally recognized Indian Tribal governments, and regional coalitions with a lead organization meeting eligibility criteria. Organizations must not have any federal nontax debt or be debarred from receiving federal financial assistance.

Period of Performance
The period of performance for this grant is from October 1, 2025, through September 30, 2026. Grants are renewable for up to three years with annual applications required for renewal.

Grant Value
The IRS anticipates awarding a total of $30 million in grants. Individual awards can range from $5,000 to $2,000,000, with an average award amounting to approximately $93,000 based on previous years.

Place of Performance
The grant will be performed across all states in the United States as well as Puerto Rico.