The Tax Counseling for the Elderly (TCE) Program offers FREE tax help to individuals who are age 60 or older.

Section 163 of the Revenue Act of 1978, Public Law No.

95-600, 92 Stat.

2810, November 6, 1978, authorizes this cooperative agreement.

This Act authorizes the Internal

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Revenue Service (IRS) to enter into agreements with private or nongovernmental public non-profit agencies and organizations, exempt under Section 501 of the Internal Revenue Code, which will provide training and technical assistance to volunteers who provide FREE tax counseling and assistance to elderly individuals in the preparation of their Federal income tax returns.

This Act authorizes an appropriation of special funds, in the form of grants, to provide tax assistance to persons age 60 years of age or older.

The IRS receives the funds as a line item in the budget appropriation.

The total funds are distributed to the sponsoring organization for their expenses.

Eligible agencies and organizations compete for acceptance as a TCE sponsor in compliance with the Federal Grant and Cooperative Agreement Act of 1977, Public Law No.

95-224, 92 Stat.

3, February 3, 1978, codified at 31 USC Chapter 6 3. They must be non-profit (501) organizations experienced in coordinating volunteer programs, with experience in income tax preparation.

Eligible organizations receive grants to conduct local TCE Programs.

Tax return preparation assistance is provided to elderly taxpayers during the usual period for filing Federal income tax returns, which is from January 1 to April 15 each year.

However, the program activities required to ensure that elderly taxpayers receive efficient and quality tax assistance can be conducted year-round.