23-LITC0547-02
Project Grant
Overview
Grant Description
The purpose of the Low-Income Taxpayer Clinic (LITC) grant is to provide financial assistance to,
1. A clinical program at an accredited law, business, or accounting school in which students represent low-income taxpayers in controversies arising under IRC 7526.
2. An organization described in section 501(c) and exempt from tax under section 501(a) through representation of taxpayers or referral of taxpayers to qualified representatives.
Activities to be performed under the LITC program, the Internal Revenue Service awards grants so that grant recipients are able to provide tax representation before the Internal Revenue Service or other tribunal on federal tax matters,
educational activities on various tax topics and advocacy on tax issues impacting the intended beneficiaries.
End goal and expected outcomes, the LITC program awards grants to,
1. Open new and work previously opened representation cases.
2. Consult with taxpayers on their specific tax issue.
3. Conduct educational activities.
4. Make contributions to the improvement to tax administration by advocating for changes or improvements to IRS administration.
Intended beneficiaries, taxpayers with incomes that do not exceed 250 percent of the federal poverty guidelines and taxpayers for whom English is their second language.
Subrecipient activities, in limited circumstances and with advanced approval by the LITC program office, subrecipients may be utilized by grant recipients to help deliver key elements of the program.
1. A clinical program at an accredited law, business, or accounting school in which students represent low-income taxpayers in controversies arising under IRC 7526.
2. An organization described in section 501(c) and exempt from tax under section 501(a) through representation of taxpayers or referral of taxpayers to qualified representatives.
Activities to be performed under the LITC program, the Internal Revenue Service awards grants so that grant recipients are able to provide tax representation before the Internal Revenue Service or other tribunal on federal tax matters,
educational activities on various tax topics and advocacy on tax issues impacting the intended beneficiaries.
End goal and expected outcomes, the LITC program awards grants to,
1. Open new and work previously opened representation cases.
2. Consult with taxpayers on their specific tax issue.
3. Conduct educational activities.
4. Make contributions to the improvement to tax administration by advocating for changes or improvements to IRS administration.
Intended beneficiaries, taxpayers with incomes that do not exceed 250 percent of the federal poverty guidelines and taxpayers for whom English is their second language.
Subrecipient activities, in limited circumstances and with advanced approval by the LITC program office, subrecipients may be utilized by grant recipients to help deliver key elements of the program.
Awardee
Funding Goals
1) OPEN NEW CASES DURING THE CURRENT GRANT PERIOD AND CONTINUE TO WORK CASES OPENED IN PRIOR GRANT PERIODS THROUGH TO COMPLETION FOR ELIGIBLE TAXPAYERS 2) PROVIDE CONSULTATIONS TO TAXPAYERS ABOUT THEIR FEDERAL TAX ISSUE(S) 3) CONDUCT EDUCATIONAL ACTIVITIES TO INDIVIDUALS REGARDING THEIR TAX RIGHTS AND RESPONSIBILITIES 4) IDENTIFYING AND ADVOCATING FOR ISSUES IMPACTING TAXPAYERS WHO ARE LOW INCOME OR FOR WHOM ENGLISH IS A SECOND LANGUAGE.
Grant Program (CFDA)
Awarding / Funding Agency
Place of Performance
Oregon
United States
Geographic Scope
State-Wide
Related Opportunity
Analysis Notes
Amendment Since initial award the total obligations have increased 2662% from $20,000 to $552,473.
Lewis & Clark College was awarded
Project Grant 23-LITC0547-02
worth $171,237
from Internal Revenue Service in January 2021 with work to be completed primarily in Oregon United States.
The grant
has a duration of 3 years and
was awarded through assistance program 21.008 Low Income Taxpayer Clinics.
$381,237 (69.0%) of this Project Grant was funded by non-federal sources.
The Project Grant was awarded through grant opportunity Low Income Taxpayer Clinic.
Status
(Complete)
Last Modified 8/28/25
Period of Performance
1/1/22
Start Date
12/31/24
End Date
Funding Split
$171.2K
Federal Obligation
$381.2K
Non-Federal Obligation
$552.5K
Total Obligated
Activity Timeline
Transaction History
Modifications to 23-LITC0547-02
Additional Detail
Award ID FAIN
23-LITC0547-02
SAI Number
None
Award ID URI
EXEMPT
Awardee Classifications
Public/State Controlled Institution Of Higher Education
Awarding Office
2031HV TAXPAYER ADVOCATE SERVICE
Funding Office
2031HV TAXPAYER ADVOCATE SERVICE
Awardee UEI
JXJJHFBDBLD5
Awardee CAGE
1XYG0
Performance District
OR-03
Senators
Jeff Merkley
Ron Wyden
Ron Wyden
Budget Funding
| Federal Account | Budget Subfunction | Object Class | Total | Percentage |
|---|---|---|---|---|
| Taxpayer Services, Internal Revenue Service, Treasury (020-0912) | Central fiscal operations | Grants, subsidies, and contributions (41.0) | $200,000 | 100% |
Modified: 8/28/25