IRS Accepting Applications from Feb. 26 to April 10 in 2024 for LITC Matching Grants
The Internal Revenue Service (IRS) has announced that it will be accepting supplemental applications for Low Income Taxpayer Clinic (LITC) matching grants from February 26th through April 10th this year 2024, providing an opportunity for qualified organizations to apply for additional funding to support their crucial work.
The LITC Program, administered by the Office of the Taxpayer Advocate at the IRS, aims to ensure justice for low-income taxpayers across the nation, offering pro bono representation and education to those in need. National Taxpayer Advocate Erin M. Collins emphasized the significance of these clinics, particularly in underserved communities where vulnerable taxpayers may lack access to essential services.
"Low-Income Taxpayer Clinics help protect taxpayer rights and ensure justice for thousands of taxpayers across the country," said Collins. "The supplemental grant period is a chance for eligible organizations to apply for funding that can help make a difference for vulnerable taxpayers and grow the LITC presence in areas with the greatest need."
Under the provisions of Internal Revenue Code section 7526, the IRS awards matching grants to qualifying organizations to establish, expand, or maintain LITCs. These clinics provide free or low-cost services to taxpayers facing tax disputes with the IRS, with a focus on assisting low-income individuals and ESL taxpayers.
To enhance access to justice, the eligibility criteria for grants have been expanded, removing the requirement for direct controversy representation. Instead, organizations may now provide representation through qualified pro bono representatives. Additionally, the ESL Education Pilot Program, initiated in 2023 and continuing into 2024, offers grants to organizations solely for educating ESL taxpayers about their rights and responsibilities under the IRC.
Despite the progress made, there are still underserved areas across the United States, including Hawaii, Kansas, Nevada, North Dakota, South Dakota, West Virginia, and Puerto Rico, which lack LITCs. The IRS encourages organizations operating in these regions to apply for supplemental grants, with priority given to those with established community partnerships.
The LITC Program has received continued support, with the President's 2024 budget request including funding of $26 million and a per-award cap of $200,000. However, the actual amount and timing of appropriations are subject to congressional approval.
Applications for supplemental grants must be submitted electronically by April 10th, 2024, with further details available on the IRS website. Organizations interested in applying are encouraged to attend optional webinars hosted by the LITC Program Office for guidance on the application process.
For more information on the LITC Program and how to apply for supplemental grants, interested parties can visit the IRS website or contact the LITC Program Office directly.
For additional resources and information regarding the LITC Program, interested parties may refer to IRS Publication 5066, LITC Program Report, or access a short informational video on the IRS website.