Low Income Taxpayer Clinics

To provide matching grants to organizations providing: (1) Representation of low income taxpayers in controversies with the Internal Revenue Service (IRS), and (2) Educational services to inform individuals for whom English is a second language about their taxpayer rights and responsibilities.



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.




Selected Recipients for this Program


RecipientAmount Start DateEnd Date
Community Tax Law Project, The $ 100,000   2019-01-012021-12-31
Michigan State University $ 100,000   2019-01-012021-12-31
Legal Aid Service Of Broward $ 100,000   2019-01-012021-12-31
Queens Legal Services Corporation $ 100,000   2019-01-012021-12-31
Legal Aid Society, The $ 100,000   2019-01-012021-12-31
Villanova University In The State Of Pennsylvania $ 100,000   2019-01-012021-12-31
Lewis & Clark College $ 100,000   2019-01-012021-12-31
Koreatown Youth And Community Center, Inc $ 100,000   2019-01-012021-12-31
Legal Aid Society Of Middle Tennessee And The Cumberlands $ 100,000   2019-01-012021-12-31
Legal Services Of New Jersey $ 100,000   2019-01-012021-12-31



Program Accomplishments

Not Applicable.

Uses and Use Restrictions

Awards under this program are issued to provide financial assistance that enhances the awardees' ability to represent low income taxpayers in controversies with the Internal Revenue Service (IRS) and 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 program goals and abide by other terms and conditions pertinent to assistance received under this program.

Eligibility Requirements

Applicant Eligibility

The Low income Taxpayer Clinic programs awards matching grants to 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 are those 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

No Credentials or documentation are required. This program is excluded from coverage under 2 CFR 200, Subpart E - Cost Principles.

Aplication and Award Process

Preapplication Coordination

Preapplication coordination is not applicable.

Environmental impact information is not required for this program.

This program is excluded from coverage under E.O.

12372.

Application Procedures

2 CFR 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards applies to this program. 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 2CFR200.

Award Procedures

Applications go through 3 review processes before a decision is made on funding. Applicants are ranked by panels; reviewed by management; and the National Taxpayer Advocate completes a review and discussion about each applicant and decides on who and how much funding.

Deadlines

Jun 20, 2017 An annual notice of funds availability, published in the Federal Register, announces deadline dates for submission of applications. Deadline dates are generally 45 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

This program has no statutory formula. Matching Requirements: Percent: 100%. 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) can be counted as matching funds. This program does not have MOE requirements.

Length and Time Phasing of Assistance

Generally, an award may be issued up to 1-3 years maximum and all funds must be spent within each calendar year. Method of awarding/releasing assistance: lump sum.

Post Assistance Requirements

Reports

Program reports are not applicable.

Cash reports are not applicable.

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.

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.

Performance monitoring is not applicable.

Audits

Not Applicable.

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 2CFR.

Financial Information

Account Identification

20-0912-0-1-803.

Obigations

(Project Grants) FY 16 $11,500,000; FY 17 est $12,000,000; and FY 18 est $12,000,000

Range and Average of Financial Assistance

Range of grant: $10,000 to $100,000.

Regulations, Guidelines, and Literature

IRS Publication 3319, Low Income Taxpayer Clinic Grant Application Package and Guidelines.

Information Contacts

Regional or Local Office

None.

Headquarters Office

William C Beard 24000 Avila Road, Laguna Niguel, California 92677 Email: beard.william@irs.gov Phone: 949-575-6200 Fax: 877-477-3520

Criteria for Selecting Proposals

Evaluation factors include: (1) Quality of the programs 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 or ESL taxpayers; (2) Quality of grant administration and internal accounting procedures; (3) Number of low income or ESL taxpayers in geographic area and proposed efforts to reach these taxpayers; and (4) Other factors deemed appropriate under this program.



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