Volunteer Income Tax Assistance (VITA) Matching Grant

Background
The Volunteer Income Tax Assistance (VITA) grant program is an initiative by the IRS aimed at supporting partner organizations that provide free tax preparation services to underserved populations, including low- to moderate-income individuals, persons with disabilities, the elderly, limited English speakers, Native Americans, and military personnel.

Established by Congress in December 2007 and made permanent by the Taxpayer First Act, the program aims to extend services to hard-to-reach areas and improve the quality and accuracy of tax return preparation.

Grant Details
The VITA grant supports organizations in providing free tax preparation services. Key tasks include:
- Serving primarily low-to-moderate-income taxpayers, ensuring at least 90% of individuals served meet EITC income limits.
- Preparing and filing federal tax returns electronically using IRS-provided software.
- Submitting a detailed budget and matching funds documentation within 20 days of award notice.
- Utilizing federal funds for Financial Education and Asset Building (FEAB) services, limited to 10% of the award amount.
- Conducting quality reviews to ensure accuracy in tax return preparation.
- Achieving a minimum federal returns goal as specified in grant agreements.
- Following all administrative requirements including timely submission of forms like Form 13715 (Volunteer Site Information Sheet) and Form 13533 (VITA/TCE Partner Sponsor Agreement).

Eligibility Requirements
Eligible applicants include organizations that can demonstrate experience with VITA programs or are willing to gain such experience prior to applying. Applicants must comply with federal tax compliance requirements and provide a dollar-for-dollar match for federal funds requested.

Period of Performance
The period of performance for the grant is one year, from October 1 through September 30.

Grant Value
The total value of grants awarded is determined by annual appropriations from Congress, with individual awards based on the applicant's proposed program plan and expected returns prepared.

Place of Performance
Grants will be performed at locations across all 50 states, Puerto Rico, and the District of Columbia.