The purpose of the low-income taxpayer clinic litc grant is to provide financial assistance to, 1. A clinical program at an accredited law, business, or accounting school in which students represent…

The Internal Revenue Service awarded Summit Legal Aid a Project Grant of $100,000 on January 1, 2026, under the Low Income Taxpayer Clinics program (CFDA 21.008) to provide tax representation, educational activities, and advocacy services to low-income taxpayers.

Summit Legal Aid will deliver direct tax representation before the IRS and other tribunals on federal tax matters, conduct educational activities addressing taxpayer rights and responsibilities, and advocate for improvements to IRS processes. The services target taxpayers with household incomes not exceeding 250 percent of federal poverty guidelines and English as Second Language speakers. In limited circumstances and with advanced approval by the LITC program office, Summit Legal Aid may engage subrecipients to help deliver key elements of the program.

The award obligates $100,000 and runs through December 31, 2028. Performance takes place in Pennsylvania. Summit Legal Aid is a tax-exempt nonprofit legal services organization headquartered in Washington, Pennsylvania, that operates across multiple federal grant programs including fair housing enforcement and education, low-income tax representation, and protection-order legal services. The organization holds prior LITC grant awards dating to January 1, 2023.

The purpose of the low-income taxpayer clinic litc grant is to provide financial assistance to, 1. A clinical program at an accredited law, business, or accounting school in which students represent low-income taxpayers in controversies arising under IRC 7526. 2. An organization described in section 501C and exempt from tax under section 501A through representation of taxpayers or referral of taxpayers to qualified representatives. Activities to be performed under the litc program, the internal revenue service awards grants so that grant recipients are able to provide tax representation before the internal revenue service or other tribunal on federal tax matters, educational activities on various tax topics and advocacy on tax issues impacting the intended beneficiaries. End goal and expected outcomes, the litc program awards grants to, 1. Open new and work previously opened representation cases. 2. Consult with taxpayers on their specific tax issue. 3. Conduct educational activities. 4. Make contributions to the improvement to tax administration by advocating for changes or improvements to IRS administration. Intended beneficiaries, taxpayers with incomes that do not exceed 250 percent of the federal poverty guidelines and taxpayers for whom english is their second language. Subrecipient activities, in limited circumstances and with advanced approval by the litc program office, subrecipients may be utilized by grant recipients to help deliver key broadband elements of the program. 5. Reason for modification if showing a positive amount is an obligation for the year that is represented by the first two digits of the prime award I.D., if showing a negative amount IT is a DE-obligation or a return of funds for the year represented by the first two digits of the prime award I.D.