The 2021 LITC Grant Application Period is open from April 30, 2020 thru June 16, 2020. Organizations wishing to apply for a grant can view Information for Potential LITC Grantees .
The Low Income Taxpayer Clinic (LITC) Program is a matching federal grant program that provides up to $100,000 per year to qualified organizations to represent low income taxpayers in controversies with the IRS and provide education and outreach to taxpayers who speak English as a second language (ESL). Qualified organizations include, among others, academic institutions and nonprofit organizations throughout the U.S. that must meet the goals of the program.
Clinics participating in the LITC Program:
- Provide pro bono representation on behalf off low income taxpayers in tax disputes with the Internal Revenue Service (IRS), including audits, appeals, collection matters, and federal tax litigation. LITCs can also help taxpayers respond to IRS notices and correct account problems;
- Educate low income and ESL taxpayers about taxpayer rights and responsibilities; and
- Identify and advocate for issues that impact low income taxpayers.
LITC services are free or low cost for eligible taxpayers. Although LITCs receive partial funding from the IRS, clinics, their employees, and their volunteers are completely independent of the IRS.
Each clinic determines whether prospective clients meet income guidelines and other criteria before agreeing to represent them or provide consultation services. Taxpayers seeking LITC services can view the Low Income Taxpayer Clinic Income Eligibility Guidelines.
If you have questions about the LITC Program or grant application process, please contact the LITC Program Office at 202-317-4700 (not a toll-free call) or by email at LITCProgramOffice@irs.gov.
The 2021 Publication 3319, LITC Grant Application Package and Guidelines (PDF), is available for download. The publication includes information about the LITC Program, how to apply for a grant and eligibility requirements, and standards for operating an LITC.
Learn more about the LITC Program.