# 2024 Low Income Taxpayer Clinic Supplemental Grant

Source: https://welltoldgrants.com/grants/treas-grants-052024-002-2024-low-income-taxpayer-clinic-supplemental-grant/  
Official notice: https://www.grants.gov/search-results-detail/352623

> Low Income Taxpayer Clinic offered grants of up to $200,000 to nonprofits, colleges and universities and businesses. It expected to make about 50 awards. Applications closed on April 10, 2024.

| Field | Value |
|---|---|
| Opportunity number | TREAS-GRANTS-052024-002 |
| Agency | Low Income Taxpayer Clinic |
| Status | Forecast |
| Deadline | April 10, 2024 |
| Award ceiling | $200,000 |
| Award floor | not stated |
| Expected awards | 50 |
| Total funding | not stated |
| Cost sharing | required |
| Assistance Listings | 21.008 |

## Who can apply

- Public and State controlled institutions of higher education
- Nonprofits having a 501(c)(3) status with the IRS, other than institutions of higher education
- Private institutions of higher education
- For profit organizations other than small businesses
- Others (see text field entitled "Additional Information on Eligibility" for clarification)

IRS Publication 3319 outlines the eligibility requirements for LITC matching grants and provides application instructions. This publication, including the appendices, is a good reference for LITC grant recipients and includes program and administrative guidance for the grant year. https://www.irs.gov/pub/irs-pdf/p3319.pdf

## What the grant funds

In 2023, the IRS has expanded the eligibility criteria for a grant by removing the requirement for eligible organizations to provide direct controversy representation. Representation may be provided by referring taxpayers to qualified representatives who have agreed to handle the referred cases on a pro bono basis. In addition, pursuant to the ESL Education Pilot Program started in 2023 and continuing for 2024, a grant may be awarded to an organization to operate a program to inform ESL taxpayers about their rights and responsibilities under the IRC without the requirement to also provide tax controversy representation to low-income taxpayers. As a result of the Consolidated Appropriations Act,2023, the LITC Program Office is expanding the type of qualified services an organization can provide. Specifically, under this expansion, a qualified organization may receive a grant for the following activities of (1) referring low-income taxpayers in a controversy with the IRS to a qualified representative instead of providing controversy representation directly to those taxpayers; or (2) operating a pilot program to inform ESL taxpayers about their taxpayer rights and responsibilities without also providing controversy representation. Thus, a qualified organization is one that (1) ensures low-income taxpayers have access to representation (either by providing the representation directly or providing it indirectly with a referral to a qualified representative) in controversies with the IRS, or that (2) provides ESL taxpayers education about their taxpayer rights and responsibilities.

## Questions people ask

### Is TREAS-GRANTS-052024-002 still open?

No. It closed on April 10, 2024.

### Who can apply for 2024 Low Income Taxpayer Clinic Supplemental Grant?

Low Income Taxpayer Clinic accepted applications from nonprofits, colleges and universities and businesses. The notice adds further conditions, so read its eligibility section.

### What is the deadline for 2024 Low Income Taxpayer Clinic Supplemental Grant?

Closed April 10, 2024. Applications are no longer accepted; the program's newer notices are on this page when there are any.

### How much funding is available?

Awards of up to $200,000 each.

### Who has won Low Income Taxpayer Clinics grants before?

The largest recipients over five fiscal years were Accounting Aid Society, Legal Services of Northern Virginia, Inc., The Justice and Diversity Center of the Bar Association of San Francisco. The program made 663 awards worth $83.9 million in that time.