B. AWARD PERFORMANCE PERIOD

The LITC Program may award grants for up to a three-year period. However, funding is provided for one-year periods (January 1-December 31), subject to the availability of annually appropriated funds. Generally, first-time applicants will only be awarded a single-year grant. Multiyear grants will be awarded only to applicants that have successfully completed at least one year under the terms and conditions of the LITC grant unless the Notice of Funding Opportunity states otherwise. The LITC Program Office has discretion to determine the grant period and may award a single-year grant even if the applicant requested a multiyear grant.

Multiyear grant recipients are reviewed annually to assess performance, progress in meeting goals and objectives, and compliance with grant terms and conditions. The funding level for subsequent years will be reviewed annually and may be increased or decreased at the discretion of the LITC Program Office, based on performance, compliance with grant terms and conditions, and the availability of annually appropriated funds. Funds awarded must be used for the program specifically authorized in the Notice of Award/Funding Award (NOA).

LOW INCOME TAXPAYER CLINICS 9