Tax Counseling for the Elderly

To authorize the Internal Revenue Service to enter into agreements with private or public nonprofit agencies or organizations; to establish a network of trained volunteers to provide free federal income tax information and return preparation assistance to elderly taxpayers.

credit:


Agency - Department of the Treasury

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.


Relevant Nonprofit Program Categories





Program Accomplishments

Fiscal Year 2017: 1,306,741 Returns Prepared. Fiscal Year 2018: No current data is available. Fiscal Year 2019: A conservative growth rate of 1 percent is projected.

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 are not eligible to sponsor a program.

Applicants must be tax compliant and not debarred or suspended.

Beneficiary Eligibility

Elderly taxpayers, age 60 or older.

Credentials/Documentation

Applicants must provide proof of their tax exempt status. Applicants must be tax compliant and not be debarred or suspended. 2 CFR Part 200 applies to this program. 2 CFR 200, Subpart E - Cost Principles applies to this program.

Aplication and Award Process

Preapplication Coordination

Preapplication coordination is required.

Environmental impact information is not required for this program.

This program is eligible for coverage under E.O.

12372, 'Intergovernmental Review of Federal Programs.' An applicant should consult the office or official designated as the single point of contact in his or her State for more information on the process the State requires to be followed in applying for assistance, if the State has selected the program for review.

Application Procedures

2 CFR 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards applies to this program. Application procedures are included in IRS Publication 1101, Application Package and Guidelines for Managing a TCE Program. Eligible organizations are to submit their applications through grants.gov on or before May 31, 2018.

Award Procedures

All complete applications meeting eligibility requirements will be evaluated on technical merit, capacity to reach targeted audience, their prior performance (if returning recipient and how the organization plans to provide Federal tax return assistance and electronic filing service to elderly individuals in the community. Continuing multi-year applicants will be evaluated on their continued eligibility, adherence to program requirements and whether they succeeded in meeting the prior year goals. Continuing multi-year applicants are exempt from evaluation on technical merit during their second and third year grant cycle.

Deadlines

May 01, 2018 to May 31, 2018

Authorization

Revenue Act of 1978, Executive Order Public Law 95-600, 92 Stat. 2810, Title 26, Part 601, Section 163, Public Law 600-95, 19 Stat. 141, 26 U.S.C 601.

Range of Approval/Disapproval Time

From 90 to 120 days. Applicants will notify applicants of their acceptance or non-selection of their grant application, as well as those that did not qualify for the program generally by October 1 of each year. The schedule for notification will be determined based on the Congressional appropriation of funding for the TCE Program, meaning if we are operating under a Continuing Resolution, applicant notification may be delayed pending approval of TCE funds.

Appeals

The selection of the grantees for this program is left to the discretion of the IRS - there is no appeals process.

Renewals

Not Applicable.

Assistance Considerations

Formula and Matching Requirements

This program has no statutory formula. This program has no matching requirements. This program does not have MOE requirements.

Length and Time Phasing of Assistance

Cooperative Agreements expire on September 30 of each year unless an earlier date is set-forth in the Cooperative Agreement. TCE grant funds are released on an immediate need or reimbursement basis - meaning an organization should request reimbursement from the IRS as they disburse funds for TCE program activities. See the following for information on how assistance is awarded/released: Reimbursement.

Post Assistance Requirements

Reports

TCE Program recipients are required to submit a year-end Federal Financial Report (FFR) Cash Transaction Report ? Standard Form 425 to the Payment Management System.

In addition, Form 8654, Tax Counseling for the Elderly Semi-Annual/Annual Program Report is required to be submitted annually to the Grant Program Office.

No cash reports are required.

Form 8654, Tax Counseling for the Elderly Semi-Annual/Annual Program Report is required to be submitted annually and is prepared as cumulative, reflecting expenditures for entire program period.

In addition, on-line Federal Financial reports are required through the Payment Management System to reflect expenditures that are being requested for reimbursement through the system.

Grantees are responsible for monitoring volunteer compliance with program regulations and requirements, Section 163 of the Revenue Act of 1978, the Cooperative Agreement, and compliance with OMB circulars and regulations.

Audits

In accordance with the provisions of 2 CFR 200, Subpart F - Audit Requirements, non-Federal entities that expend financial assistance of $750,000 or more in Federal awards will have a single or a program-specific audit conducted for that year. Non-Federal entities that expend less than $750,000 a year in Federal awards are exempt from Federal audit requirements for that year, except as noted in 2 CFR 200.503. In accordance with the provisions of 2 CFR Part 200 nonfederal entities that expend financial assistance of $750,000 or more in Federal awards must have a single or a program-specific audit conducted for that year. Nonfederal entities that expend less than $750,000 a year in Federal awards are exempt from Federal audit requirements for that year, except as noted in2 CFR Part 200. The Federal Audit Clearinghouse operates on behalf of the Office of Management and Budget (OMB) and its primary purpose is to disseminate audit information to Federal agencies and the public. If the most recent audit showed an unfavorable finding, it will not automatically disqualify you from consideration; however, more information may be requested to ensure any deficiencies noted in the audit have been corrected

Records

Grant recipients are required to have a record keeping system in place to support all information reported. Supporting receipts and other documentation should be maintained for a minimum of 3 years following the submission of the final report.

Financial Information

Account Identification

20-0912-0-1-803.

Obigations

(Cooperative Agreements (Discretionary Grants)) FY 17 $6,500,000; FY 18 est $8,890,000; and FY 19 est $8,890,000 - none.

Range and Average of Financial Assistance

No Data Available.

Regulations, Guidelines, and Literature

Publication 1101, Application Package and Guidelines for Managing a TCE Program

Information Contacts

Regional or Local Office

None.

Headquarters Office

Grant Program Office - TCE Internal Revenue Service 5000 Ellin Road NCFB C4-110, Lanham, Maryland 20706 Email: tce.grant.office@irs.gov Phone: (404) 338-7894

Criteria for Selecting Proposals

Quality of Programs and Service for age 60 and over ? 30 points; Geographic coverage and extent of coverage for age 60 and over ? 20 points; Electronic Filing services for age 60 and over ? 20 points; Prior experience in Federal Tax Return Counseling and Tax Preparation ? 10 points; Quality of Cooperative Agreement Administration and Internal Accounting Procedures ? 10 points; Past Performance ? 10 points; Grant Program Office Evaluation. The Grant Program Office evaluation involves a more in-depth review of the applicant?s budget information and accounting processes. The proposed geographic coverage and target audiences are also taken into consideration.



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