Federal Grant Award Summary

Pepperdine University received a $141,679 Project Grant from the Internal Revenue Service (IRS) under the Low Income Taxpayer Clinic (LITC) program (CFDA 21.008) effective January 1, 2026, through December 31, 2028. Under this award, Pepperdine will operate a clinical program in which law, business, or accounting students provide tax representation and advocacy services to low-income taxpayers in controversies with the IRS and other tribunals. The clinic will serve eligible beneficiaries whose incomes do not exceed 250 percent of federal poverty guidelines and taxpayers for whom English is a second language.

The clinic's primary deliverables include opening and managing tax representation cases, consulting with taxpayers on specific tax issues, conducting educational activities on various tax topics, and advocating for improvements to tax administration that benefit low-income and English-as-a-Second-Language (ESL) taxpayer populations. In limited circumstances and with approval from the LITC program office, Pepperdine may utilize subrecipients to assist in delivering key program elements. As a private nonprofit educational institution, Pepperdine is well-positioned to meet the program's requirement that LITC clinics provide tax representation services while also furnishing educational support regarding taxpayer rights and responsibilities.