The volunteer income tax assistance (vita) grant was established as a matching grant program to provide funding for organizations who support community volunteer income tax assistance

The Internal Revenue Service awarded United Way of Buffalo & Erie County $150,000 on October 1, 2025, under the Volunteer Income Tax Assistance (VITA) Matching Grant Program (CFDA 21.009) to deliver free tax return preparation and electronic filing services to underserved and low-to-moderate-income populations in Buffalo and Erie County, New York.

The recipient will serve taxpayers including persons with disabilities, individuals with limited English proficiency, Native Americans, rural residents, military members and their families, and elderly taxpayers. The grant requires that at least 90 percent of prepared returns serve individuals whose earned income does not exceed Earned Income Tax Credit thresholds, and all eligible returns must be filed electronically. The recipient must provide non-federal matching funds equal to the federal award amount and achieve 100 percent of return production goals while demonstrating year-over-year increases in return preparation volume and efficiency with grant funds.

The period of performance runs October 1, 2025, through September 30, 2026. The VITA program is a matching grant designed to increase capacity for electronic return filing, heighten quality control, enhance volunteer training, and improve return accuracy at VITA sites. The recipient may engage subrecipients to deliver key program elements, provided they adhere to grant program guidelines.

Activities

The vita grant program provides financial support to organizations who 1) extend services to underserved populations in hardest to reach areas both urban and non-urban; 2) increase the capacity to file returns electronically; 3) heighten quality control; 4) enhance training of volunteers; and 5) significantly improve the accuracy rate of returns prepared at vita sites. End goal/expected outcomes: vita grant recipients are expected to 1) follow existing guidance governing vita site operations; 2) ensure at least 90% of returns prepared are for individuals whose income is equal to or less than the maximum earned income tax credit (eitc) thresholds; 2) file all eligible returns electronically; 3) achieve 100% of their return production goals; 4) become more efficient with grant funds; and 5) show incremental increases in return preparation each year.

Intended beneficiaries

Taxpayers who are low to moderate income individuals, persons with disabilities, those for whom english is a second language, native americans, individuals living in rural areas, members of the armed forces and their families, and the elderly.

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.