The tax counseling for the elderly (TCE) grant program was to establish funding for organizations who provide tax counseling and assistance to persons 60 years of age or older

The Internal Revenue Service awarded a Cooperative Agreement of $11.174 million to AARP Foundation on October 1, 2025, under the Tax Counseling for the Elderly (TCE) program (CFDA 21.006), with performance ending September 30, 2026.

AARP Foundation delivers free tax counseling, technical assistance, and tax return preparation services to taxpayers aged 60 and older. The organization trains and supports volunteers to provide these services, operating tax counseling sites across the United States. Under the award terms, AARP Foundation must ensure that at least 65 percent of electronically filed returns are completed for taxpayers aged 60 or older, adhere to existing TCE site operation guidance, and achieve 100 percent of return production goals. The TCE program funds allowable expenses associated with operating tax assistance services for elderly individuals, including volunteer training and program administration.

The assistance type is a Cooperative Agreement. AARP Foundation may utilize sub-recipients to deliver key program elements, subject to TCE program guidelines. The award supports service delivery nationwide.

Activities

The TCE grant program provides financial support to private or public nonprofit agencies or organizations to 1) train and offer technical assistance to volunteers; and 2) provide free tax counseling assistance and return preparation for the elderly. End goal/expected outcomes: TCE grant recipients are expected to 1) ensure at least 65% of electronically filed returns are completed for taxpayers who are 60 or older; 2) follow existing guidance governing TCE site operations; and 3) achieve 100% of their return production goals.

Intended beneficiaries

Taxpayers who are 60 years of age or older.

Subrecipient activities

Subrecipients may be utilized by grant recipients to help deliver key elements of the program and must adhere to grant program guidelines. Broadband: specific activities relating to broadband usage are not known at the time of award.