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Tax Counseling for the Elderly
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
Last year, nearly 60 sponsors shared $3.95 million and assisted nearly 1.5 million taxpayers.
Uses and Use Restrictions
Funding may be used for reimbursing volunteers for their out-of-pocket expenses including transportation, meals, and other expenses incurred by them in providing tax counseling assistance at locations convenient to the taxpayers.
Eligibility Requirements
Applicant Eligibility
Tax Counseling for the Elderly sponsors must be private or public nonprofit organizations with experience in coordinating volunteer programs.
Federal, State, and local governmental agencies and organizations are not eligible to sponsor a program.
Beneficiary Eligibility
Elderly taxpayers, 60 years or older.
Credentials/Documentation
None. This program is excluded from coverage under OMB Circular No. A-87.
Aplication and Award Process
Preapplication Coordination
None.
This program is excluded from coverage under E.O.
12372 and OMB Circular No.
A-102.
Application Procedures
Each Tax Counseling for the Elderly applicant must complete a Tax Counseling for the Elderly application package. This program is subject to the provisions of OMB Circular No. A-110.
Award Procedures
IRS reviews applications and selects Tax Counseling for the Elderly Program sponsors based on their evaluative score and prior performance (if returning sponsor).
Deadlines
Applications are generally available in June and due to IRS 60 days after the date the program is announced in the Federal Register.
Authorization
Revenue Act of 1978, Section 163, Public Law 95- 600, 92 Stat. 2810.
Range of Approval/Disapproval Time
Applicants whose proposals are accepted will generally be notified of award decisions by October 1st or as soon as Congress has appropriated TCE funds. The IRS will advise those who were not selected or did not qualify based on their application package.
Appeals
None.
Renewals
None.
Assistance Considerations
Formula and Matching Requirements
None.
Length and Time Phasing of Assistance
Cooperative Agreements expire on September 30 of each year unless an earlier date is set in the Cooperative Agreement.
Post Assistance Requirements
Reports
Form 8654, Tax Counseling for the Elderly Quarterly/Final Program Report is required to be submitted to the IRS quarterly.
Audits
Audit requirements applicable to grant sponsors are described in OMB Circular A-133, 62 FR 35278-35302 (June 30, 1997). If you expend less than $500,000 a year in total Federal awards, no audit requirements are applicable. If you expend $500,000 or more a year in Federal awards, you must provide IRS with a copy of your Single Audit Report. You must arrange for an audit by an independent auditor in accordance with the Government Auditing Standards developed by the Comptroller General of the United States.
Records
Organizations must maintain records on expenses volunteers incur and for which they are reimbursed.
Financial Information
Account Identification
20-0912-0-1-803.
Obigations
FY 07 $3,950,000; FY 08 $4,004,000; and FY 09 est $3,950,000.
Range and Average of Financial Assistance
None.
Regulations, Guidelines, and Literature
Regulations are published each year in the Federal Register (June 1st).
Information Contacts
Regional or Local Office
None.
Headquarters Office
Tax Counseling for the Elderly, Internal Revenue Service, 401 West Peachtree Street NE, Atlanta, GA 30308. Attention: Elizabeth Blair; Telephone: (404) 338-8424.
Criteria for Selecting Proposals
(1) Quality of Programs and Services for age 60 and over (i.e., qualifications of employees, time devoted to the program, employee/volunteer training, publicity, hours of operation, site location convenient to target elderly taxpayers 60 years and above and ensure elderly taxpayers are given priority services). The maximum number of points will be awarded to an organization whose programs focus/serve elderly taxpayers. (30 points); (2) Geographic coverage and extent of coverage for age 60 and over (i.e., the number of proposed assistance sites, number of volunteers, number of Federal income tax returns to be prepared and e-filed for elderly taxpayers, and other assistance to be provided) (20 points); (3) Electronic Filing services for age 60 and over (i.e., the proposed number of Federal income tax returns to be prepared and electronically filed for elderly taxpayers). Returning sponsors prior year e-file volume will be reviewed and the maximum number of points will be awarded for organizations that exceed 50 percent e-file for senior taxpayers. (20 points); (4) Prior experience in Federal Tax Return Counseling and Tax Preparation (10 points); (5) Quality of Cooperative Agreement Administration and Internal Accounting Procedures (i.e., experience in providing volunteer service and services to the elderly, organizational structure, experience in managing federal grant programs, reasonableness of proposed budget (70 percent of grants funds should be used for reimbursement expenses and 30 percent should be used for administrative expenses) and qualifications of the TCE management staff) (10 points); and (6) Past performance of a returning sponsor (10 points).
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