Low Income Taxpayer Clinic | TREAS GRANTS 052019 002

Low Income Taxpayer Clinic (LITC) Grant (TREAS GRANTS 052019 002; CFDA 21.008) - FAQs

What is the Low Income Taxpayer Clinic (LITC) grant opportunity?

The Low Income Taxpayer Clinic (LITC) grant opportunity (Funding Opportunity Number TREAS GRANTS 052019 002; CFDA 21.008) is a discretionary federal grant program intended to support organizations that help underserved taxpayers address federal tax disputes and related problems.

What is the main purpose of this grant program?

The core purpose is to expand access to representation, education, and advocacy for people who cannot afford professional tax help, with an emphasis on low-income taxpayers and taxpayers who speak English as a second language.

What kinds of taxpayer issues is the grant meant to help with?

The grant is intended to strengthen community-based legal and tax assistance so eligible individuals can understand their rights and responsibilities, respond to IRS actions, and resolve tax controversies in a fair and informed way.

Which funding activity category does this opportunity fall under?

This opportunity falls under the funding activity category of Law, Justice and Legal Services.

What is the funding instrument type for this opportunity?

The opportunity uses a grant funding instrument type.

Who is the program designed to serve?

The program is focused on vulnerable and underserved taxpayers, especially low-income taxpayers and taxpayers who speak English as a second language, and aims to reduce barriers created by cost, language, and complexity.

What types of activities can be supported by the grant?

The opportunity targets organizations capable of delivering direct services and broader taxpayer support, including case representation, educational outreach, and advocacy efforts that address systemic issues affecting low-income or limited-English-proficient taxpayers.

What does "case representation" mean in the context of this grant?

Case representation can include assisting taxpayers with audits, appeals, collection matters, and related proceedings involving federal taxes.

What does "educational outreach" mean in the context of this grant?

Educational outreach refers to efforts that help communities understand tax obligations and learn about available relief programs, with the goal of making tax information more accessible to the intended populations.

What does "advocacy efforts" mean in the context of this grant?

Advocacy efforts are described as activities that address systemic issues that disproportionately affect low-income or limited-English-proficient taxpayers.

Which organizations are eligible to apply?

Eligible applicants include public and state-controlled institutions of higher education, private institutions of higher education, and nonprofits that hold 501(c)(3) status with the IRS (excluding institutions of higher education within that nonprofit category).

Are colleges and universities eligible applicants?

Yes. Both public and state-controlled institutions of higher education and private institutions of higher education are listed as eligible applicants.

Are 501(c)(3) nonprofits eligible to apply?

Yes. Nonprofits that hold 501(c)(3) status with the IRS are eligible, with an exclusion noted for institutions of higher education within that nonprofit category.

Why does eligibility include higher education institutions and nonprofits?

This eligibility structure reflects common models for low-income taxpayer clinics, which are often housed at law schools or universities, or operated by independent nonprofit legal aid organizations.

What capacity or expertise is expected of applicants?

Applicants are expected to have, or be able to build, the staffing and expertise needed to provide competent tax-related assistance and to conduct outreach that reaches the intended communities.

When was this grant opportunity created?

The opportunity was created on 2019-02-15.

What was the original closing date for applications?

The original closing date was 2019-04-18, indicating a limited application window for that cycle.

What was the maximum award amount (award ceiling)?

The award ceiling was set at $100,000.

How many awards were expected to be made?

The program expected to make about 5 awards.

How competitive was the funding likely to be?

Because the program anticipated about 5 awards with an award ceiling of $100,000, funding was likely competitive and intended to support a small cohort of clinics or clinic expansions rather than many small projects.

What would a strong applicant generally need to demonstrate?

Organizations considering a similar opportunity would generally need to present a strong service plan, demonstrate community need, and show they can deliver representation and education services that measurably benefit low-income and English-as-a-second-language taxpayers.

Is the program focused only on direct services, or also broader improvements?

Based on the description, it supports both direct services (like representation in disputes) and broader taxpayer support such as outreach and advocacy that reduces systemic barriers for the target populations.

What identifiers are associated with this opportunity?

The listing references Funding Opportunity Number TREAS GRANTS 052019 002 and CFDA 21.008.