B. REQUIREMENT TO PROVIDE MATCHING FUNDS EQUAL TO AWARD

0526 Publ 3319 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

IRC § 7526(c)(5) requires clinics to provide matching funds on a dollar-for-dollar basis for all federal funds awarded by the IRS. The matching funds requirement creates a financial partnership between the clinic and the federal government for the benefit of low-income and ESL taxpayers. Matching funds help extend the value of federal funding so that more taxpayers can be served. Many programs provide matching funds in cash or third-party in-kind contributions, such as volunteer time, donated software, or office space, that exceed the minimum required amount. Only funds used in direct support of the LITC Program qualify as matching funds. See Section IV.E.iii, Meeting the Matching Funds Requirement.

LOW INCOME TAXPAYER CLINICS 11

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0526 Publ 3319 (PDF)

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