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 the Volunteer Income Tax Assistance (VITA) Matching Grant Program (CFDA 21.009) to United Way Of Pickens County on October 1, 2025, in the amount of $115,000 for the period October 1, 2025, through September 30, 2026.

The recipient provides free tax return preparation and electronic filing services to low- to moderate-income taxpayers in South Carolina, including persons with disabilities, limited English speakers, Native Americans, rural residents, military personnel and their families, and elderly taxpayers. The organization must ensure at least 90 percent of prepared returns serve individuals whose earned income does not exceed Earned Income Tax Credit thresholds, file all eligible returns electronically, and achieve 100 percent of return production goals. United Way Of Pickens County may utilize subrecipients to deliver program elements while maintaining compliance with IRS VITA program guidelines. The grant is structured as a matching grant; recipients must document matching funds as part of the award requirements and maintain record-keeping systems in accordance with Generally Accepted Accounting Principles.

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.