Supplemental application period now open for LITC grants

IR-2019-48, March 19, 2019

WASHINGTON — The Internal Revenue Service today announced it will accept applications for a partial-year Low Income Taxpayer Clinic (LITC) matching grant from qualified organizations. Applications will be accepted in certain identified geographic areas, listed below. Qualified organizations that receive grants will represent low-income taxpayers and individuals who speak English as a second language on certain tax matters, educating them about their rights and responsibilities.

Geographic underserved areas in need of LITC services:

  • Hawaii
  • Montana
  • North Dakota
  • Puerto Rico
  • West Virginia
  • Wyoming

The application period will run from March 18, 2019, to April 18, 2019. Grants will cover the last five months of the 2019 grant year, from Aug. 1, 2019, to Dec. 31, 2019. Organizations currently receiving grants are not eligible.

Grant funds may be awarded for start-up expenditures incurred during the grant year. An organization awarded a partial-year grant will be expected to submit a separate application for full-year funding for the 2020 grant year during the 2020 grant application period, which is expected to open on May 1, 2019.

The LITC Program is a federal grant program administered by the Office of the Taxpayer Advocate at the IRS, led by the National Taxpayer Advocate, Nina E. Olson. The LITC Program awards matching grants of up to $100,000 per year to qualifying organizations to develop, expand or continue low income taxpayer clinics. The LITC Program funds organizations to represent low-income taxpayers who have a tax controversy with the IRS and to educate ESL taxpayers about their rights and responsibilities as U.S. taxpayers. An LITC must provide services for free or for no more than a nominal fee.

Although LITCs receive partial funding from the IRS, LITCs, their employees and their volunteers operate independently from the IRS. Examples of qualifying organizations include:

  • Clinical programs at accredited law, business or accounting schools whose students represent low income taxpayers in tax disputes with the IRS.
  • Organizations exempt from tax under Internal Revenue Code Section 501(a) whose employees and volunteers represent low income taxpayers in tax disputes with the IRS or refer those taxpayers to qualified representatives.

Applications must be submitted electronically at www.grants.gov by April 18, 2019. The funding number is TREAS-GRANTS-052019-002.

Copies of IRS Publication 3319, 2019 Grant Application Package and Guidelines (PDF), can be downloaded from IRS.gov or ordered by calling 800-TAX-FORM (800-829-3676).

Questions about the LITC Program or grant application process can be addressed to the LITC Program Office at 202-317-4700 (not a toll-free call) or by email at LITCProgramOffice@irs.gov.

More information about LITCs and the work they do to represent, educate and advocate on behalf of low-income and ESL taxpayers is available in IRS Publication 5066, LITC Program Report (PDF).