Government Grants
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Low-Income Taxpayer Clinics
The Department of Treasury is a steward of United States economic and financial systems, and promotes conditions for prosperity and stability in the U.S., and encourages prosperity and stability in the rest of the world.
Program Accomplishments
In calendar year 2006, 150 organizations received funding, representing all 50 states, the District of Columbia, and Puerto Rico. In calendar year 2007, 153 organizations received funding, representing 49 states, the District of Columbia, Puerto Rico, and Guam. A supplemental application period was announced for the 2007 calendar year to recruit a clinic in Colorado, resulting in an additional two organizations receiving funding in Colorado, bringing the total to 155 organizations. In each of these years, LITCs provided needed assistance to low income taxpayers that otherwise might not have received assistance.
Uses and Use Restrictions
Awards under this program are issued to provide financial assistance that enhances the awardee's ability to represent low-income taxpayers in controversies with the Internal Revenue Service (IRS) or inform individuals for whom English is a second language of their taxpayer rights and responsibilities.
Each awardee is required to enter into an assistance agreement that requires the awardee to comply with performance goals and abide by other terms and conditions pertinent to assistance received under this program.
Eligibility Requirements
Applicant Eligibility
Qualifying organizations that represent low income taxpayers involved in controversies with the IRS and organizations that provide education and outreach on the taxpayer rights and responsibilities of U.S.
taxpayers to individuals who speak English as a second language.
IRC Section 7526 requires clinics to provide services for free or for no more than a nominal fee.
The term "clinic" includes, but is not limited to, a clinical program at an accredited law, business, or accounting school in which students represent low income taxpayers in controversies with the IRS, and an organization described in IRC Section 501(c) and exempt from tax under IRC Section 501(a) that either directly represents taxpayers or refers taxpayers to qualified representatives.
Beneficiary Eligibility
Low-income taxpayers with incomes which do not exceed 250 percent of the Federal Poverty Guidelines published annually by the Department of Health and Human Services, or taxpayers for whom English is a second language.
Credentials/Documentation
Not applicable.
Aplication and Award Process
Preapplication Coordination
None.
This program is excluded from coverage under E.O.
12372.
Application Procedures
Each Low-Income Taxpayer Clinic applicant must complete a Low-Income Taxpayer Clinic Application Package. See IRS Publication 3319, Low Income Taxpayer Clinic Grant Application Package and Guidelines, which you may obtain by calling (1-800) TAX-FORM) (1-800) 829-3676) or by visiting www.irs.gov. This program is subject to the provisions of OMB Circular No. A-110. Access www.irs.gov or call (1-800) TAX-FORM (1-800) 829-3676) to obtain a copy of Publication 3319.
Award Procedures
The IRS reviews applications and selects grant recipients.
Deadlines
An annual notice of funds availability, published in the Federal Register, announces deadline dates for submission of applications. Deadline dates are generally 60 days subsequent to the notice publication date.
Authorization
Internal Revenue Code, as amended, 26 U.S.C. 7526.
Range of Approval/Disapproval Time
Grantees are generally selected 120 days after the application submission deadline.
Appeals
None.
Renewals
A multi-year award may be issued up to 3 years maximum.
Assistance Considerations
Formula and Matching Requirements
All awards of financial assistance shall be matched by the recipient on a dollar-for-dollar basis. In general, funds from sources other than from other Federal government sources cannot be counted as matching funds.
Length and Time Phasing of Assistance
Generally, an award may be issued up to 3 years maximum.
Post Assistance Requirements
Reports
Each awardee will submit two reports, an interim report due approximately 30 days after the calendar mid-year and an annual report due approximately 90 days after the end of the award year.
Audits
Costs incurred are subject to audits throughout the award period subject to the award terms and conditions. In accordance with the provisions of OMB Circular No. A-133 (Revised, June 27, 2003), nonfederal entities that expend financial assistance of $500,000 or more in Federal awards will have a single or a program-specific audit for that year. Nonfederal entities that expend less than $500,000 a year in Federal awards are exempt from Federal audit requirements for that year, except as noted in OMB Circular No. A-133.
Records
Award recipients are required to maintain records to substantiate total costs incurred and to assure that all performance measures were met. Records must be retained in accordance with the provisions of OMB Circular No. A-110.
Financial Information
Account Identification
20-0912-0-1-803.
Obigations
FY 07 $8,000,000; FY 08 $9,000,000; and FY 09 est $8,000,000.
Range and Average of Financial Assistance
None.
Regulations, Guidelines, and Literature
Low Income Taxpayer Clinic Program Application Package (IRS Publication 3319).
Information Contacts
Regional or Local Office
None.
Headquarters Office
Internal Revenue Service, Taxpayer Advocate Service, Attn: Shawn Collins,Grants Administration Manager, 1111 Constitution Ave., N.W., Room 1034, Washington, DC 20224.
Criteria for Selecting Proposals
Evaluation factors include: (1) Number of taxpayers who will be served by the clinic, including the number of taxpayers in the area for whom English is a second language; (2) Existence of other low-income taxpayer clinics serving the same population; (3) Quality of the program offered by the clinic, including the qualifications of the clinic's administrators and representatives as well as the clinic's record in providing service to low-income taxpayers; (4) Alternative funding sources available to the clinic; and (5) Other factors deemed appropriate under this program.
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