Description
The Low Income Taxpayer Clinic (LITC) grant program provides funding to organizations that represent low-income taxpayers in controversies with the Internal Revenue Service (IRS) and educate individuals about their rights and responsibilities as taxpayers. The program aims to provide assistance to low-income and English as a Second Language (ESL) taxpayers. Key services include representation, education, and advocacy. Applicants must demonstrate experience in operating a low-income taxpayer clinic or delivering services to low-income and ESL taxpayers. The grant program has specific eligibility requirements, including a matching funds requirement, and applicants must submit a complete application package, including forms and attachments, by the deadline.
• The grant program is authorized under Internal Revenue Code (IRC) § 7526.
• The program provides matching grants of up to $100,000 per year to qualified organizations.
• Grant awards may cover periods of up to three years' duration.
• Funding is provided for one-year periods, subject to the availability of annually appropriated funds.
• The grant year begins on January 1 and ends on December 31.
• Applicants must provide matching funds on a dollar-for-dollar basis for all LITC grant awards.
• The program has specific reporting requirements, including the submission of interim and year-end reports.