Low Income Taxpayer Clinics

The objective of the grant program is to provide low-income taxpayers with access to representation in controversies with the IRS, to advocate for improvement in IRS processes and services provided to taxpayers, and to educate low-income individuals

This assistance opportunity provides a matching grant of up to $200,000 per grant year to qualified organizations. Applicants are encouraged to apply for a grant to provide both representation to low-income taxpayers in controversies with the Internal Revenue Services and to provide education to low-income and ESL individuals about their taxpayer rights and responsibilities. However, a qualified organization may also receive a grant for operating an LITC program to inform taxpayers for whom English is a Second Language about their taxpayer rights and responsibilities without also providing controversy representation.

Public nonprofit institution/organization (includes institutions of higher education and hospitals), Private nonprofit institution/organization (includes institutions of higher education and hospitals) Examples of a qualified organizations include: 1. a clinical program at an accredited law, business, or accounting school whose students represent low-income taxpayers in tax controversies with the IRS (and when necessary, refer to qualified volunteers to provide representation when the students cannot do so), 2. an organization exempt from tax under IRC section 501(a) whose employees and volunteers represent low-income taxpayers in controversies with the IRS, 3. an organization exempt from tax under IRC section 501(a) whose employees and volunteers refer to qualified representatives to provide representation, 4. an organization that operates a program to inform ESL taxpayers about their taxpayer rights and responsibilities, and 5. an organization that refers taxpayers to qualified representatives for controversy representation, but such organization must be tax-exempt under section 501(a); and an LITC may not charge more than a nominal fee for its services and organizations that provide representation are expected to also provide educational services to low income and ESL individuals.

Low Income Taxpayers are: Individuals whose household income does not exceed 250 percent of the Federal Poverty Guidelines published annually by the Department of Health and Human Services. ESL Taxpayers are: individuals for whom English is not their first language.

Expenses must be allowable, allocable and reasonable and otherwise consistent with the 2 CFR Part 200 and spent in furtherance of the program; clinic may not use non-LITC funds used to pay indirect costs as matching funding sources. Examples of allowable and unallowable costs are provided in IRS Publication 3319, 2026 Grant Application Package and Guidelines

At least 90% of taxpayers represented in a controversy before the IRS by Low Income Taxpayers must be Individuals whose household income does not exceed 250 percent of the Federal Poverty Guidelines published annually by the Department of Health and Human Services. Education services are targeted to taxpayers for whom English is not their first language.

The budget period for this application is for 12 months. The budget period corresponds to the calendar year (January 1 - December 31).

Applicants must be registered in SAM.gov. Applicants must have an EIN

Evaluation factors include but are not limited to: 1. Quality of the proposed programs; 2. History of performance under LITC grants in prior years, if applicable; 3. Soundness of the proposed budget; and 4. Any significant concerns identified during the technical evaluation, program office evaluation and risk assessment outlined in 2 CFR 200.

Following the 3-step application evaluation process, the National Taxpayer Advocate (NTA) is presented with funding recommendations. The NTA approves or makes changes to the recommendations. Decisions are subject to review by a senior administration appointee.

A notice will be published in the Federal Register announcing the grant opportunity. This opportunity will be listed on grants.gov with a link to apply. The 2027 LITC Grant Application Period will run from May 6, 2026, 12:00 a.m. Eastern Time, to July 17, 2026, 11:59 p.m. Eastern Time. Extensions for submission are only granted in limited circumstances. More information can be found in the IRS Publication 3319 at https://www.irs.gov/pub/irs-pdf/p3319.pdf.

Not Applicapable.