U.S. Department of Treasury: Low Income Taxpayer ClinicDeadline: June 20, 2016
The Low Income Taxpayer Clinic (LITC) program helps organizations to represent low income taxpayers in disputes with the IRS and to educate persons who speak English as a second language (ESL) about their rights and responsibilities as U.S. taxpayers.
Start-up operations qualify for funding. An applicant may be awarded an LITC grant for the full grant year although it anticipates that it will not begin representing taxpayers until after the start of the grant year. An applicant may also be awarded a grant although it anticipates that it will not begin representing taxpayers until after the close of the grant year for which the grant is awarded.
Amount: A total of $12,000,000 is available to award approximately 150 grants ranging up to $100,000. The program period is for up to three years. Grantees must provide matching funds on a dollar-for-dollar basis.
Eligibility: Qualified organizations, including academic institutions and nonprofit organizations throughout the U.S. These may include: state government; county government; city of township government; special district government; regional organizations; U.S. territory or possession; independent school district; public/state or private controlled institution of higher education; Indian/Native American tribal government; Indian/Native American tribally designated organization; public/Indian housing; nonprofit with or without 501(c) status; individual; for-profit organization; small business; Hispanic-serving Institution; Historically Black Colleges and Universities; Tribally Controlled Colleges and Universities; Alaska native and native Hawaiian serving institutions; non-U.S. entity; or other organizations.
An organization must represent low income individual taxpayers in controversies with the IRS and educate ESL taxpayers about their rights and responsibilities as U.S. taxpayers. At least 90 percent of the taxpayers represented must have incomes that do not exceed 250 percent of the Federal Poverty Guidelines and the amount in controversy for any taxable year generally must not exceed the amount specified in IRC § 7463 for eligibility for special small case procedures in Tax Court (currently $50,000). Additionally, organizations must offer LITC services for free or for no more than a nominal fee (except for reimbursements of actual costs incurred).