The grant will cover the 2012 grant cycle, which runs from January 1, 2012, through December 31, 2012. Applications must be electronically filed, postmarked, sent by private delivery service, or hand-delivered to the LITC Program Office in Washington, DC by July 15, 2011.
The LITC grant program is a federal program administered by the Office of the Taxpayer Advocate at the IRS, led by National Taxpayer Advocate Nina E. Olson. The LITC program awards matching grants of up to $100,000 per year to qualifying organizations to develop, expand, or maintain a low income taxpayer clinic. The LITC program funds organizations that serve low income individuals who have a tax controversy with the IRS, or provide outreach and education to taxpayers who speak English as a second language. Applicants may apply for either type of program, or both. Although LITCs receive partial funding from the IRS, LITCs, their employees, and their volunteers are independent from the IRS.
Examples of qualifying organizations include:
- Clinical programs at accredited law, business or accounting schools whose students represent low income taxpayers in tax disputes with the IRS; and
- Organizations exempt from tax under Internal Revenue Code Section 501(a) that represent low income taxpayers in tax disputes with the IRS or refer those taxpayers to qualified representatives.
The LITC program has identified targeted areas of need and is particularly interested in receiving applications from organizations that meet at least one of the following criteria: (1) they are receiving a grant for the 2011 cycle or (2) they plan to serve the following areas in 2012:
|Target States for New Clinic Applications|
|Montana, Nebraska, Nevada, Wyoming|
|Target States for ESL Clinic Applications|
|Connecticut, Kentucky, Montana, New Mexico, South Dakota|
|We encourage existing clinics to consider expanding their services to cover these areas, where possible. Notwithstanding the criteria detailed above, all applications for clinics from all areas are welcomed and will receive full consideration.
Copies of the 2012 Grant Application Package and Guidelines, IRS Publication 3319, can be downloaded from this website or ordered by calling 1-800-829-3676.
Applicants may file electronically at www.grants.gov. Those applying electronically should use the Funding Number TREAS-GRANTS-052012-001.
Questions about the LITC Program or grant application process can be addressed to the LITC Program Office at (202) 622-4711 (not a toll-free call) or by e-mail at LITCProgramOffice@irs.gov.
For more information about the organizations receiving funding in 2011, see Publication 4134, Low Income Taxpayer Clinic List. This publication is also available by calling 1-800-TAX-FORM, or can be found at your local IRS office.