Federal Grant Award Summary

The University of Idaho received a Project Grant of $122,098.50 from the Internal Revenue Service (IRS) under the Low Income Taxpayer Clinics (LITC) program (CFDA 21.008) for the period January 1, 2026 through December 31, 2026. Under this award, the university's clinical program will provide tax representation services to low-income taxpayers and those for whom English is a second language in controversies with the IRS or other tribunals on federal tax matters. The program will engage law, business, or accounting school students to represent eligible taxpayers while consulting on specific tax issues.

In addition to direct representation services, the award supports educational activities on various tax topics and advocacy initiatives aimed at improving tax administration for the intended beneficiary population. Services are targeted to taxpayers with incomes not exceeding 250 percent of federal poverty guidelines. The university may utilize subrecipients in limited circumstances with advance approval from the LITC program office to deliver key elements of the program. Grant recipients are required to maintain detailed records substantiating costs and performance metrics in accordance with Office of Management and Budget Circular 2 CFR 200.