TABLE OF CONTENTS — 0526 Publ 3319 (PDF)

LETTER FROM THE NATIONAL TAXPAYER ADVOCATE �� iv

WHAT’S NEW IN GRANT YEAR 2027 �� vi

COMMON ERRORS CHECKLIST �� vii

I. LITC PROGRAM DESCRIPTION �� 1

A. LITC Grant Program Priorities��1

B. History of the LITC Program�� 3

C. Statutory Authority To Fund LITCs�� 4

D. Key Terms and Definitions�� 5

II. FEDERAL AWARD INFORMATION �� 9

A. Awards Are Subject to Congressional Appropriations�� 9

B. Award Performance Period�� 9

C. Subawards Are Generally Prohibited�� 10

D. LITC Grants Are Not Cooperative Agreements�� 10

III. AWARD ELIGIBILITY REQUIREMENTS �� 11

A. Eligible Applicants�� 11

B. Requirement to Provide Matching Funds Equal to Award �� 11

C. Other Eligibility Requirements ��12

i. Using Grant Funds to Support Other Activities Is Prohibited ��12

ii. Charging More Than a Nominal Fee for Services Is Prohibited��12

iii. Compliance With Federal Tax and Nontax Requirements ��12

iv. Debarment and Suspension��14

IV. APPLICATION AND SUBMISSION PROCESS �� 15

A. Accessing the LITC Grant Application Package and Guidelines��15

B. Required Content for LITC New Grant Applications and Continuation Requests��15

i. Determining Type of Application ��15

ii. Submitting a New Grant Application ��15

iii. Instructions for Completing a New Grant Application ��15

iv. Submitting a Continuation Request��16

v. Instructions for Completing a Continuation Request��16

vi. Withdrawing Applications After Submission��17

LOW INCOME TAXPAYER CLINICS i

C. System for Award Management Registration Requirement and Unique Entity Identifiers��17

i. System for Award Management��17

ii. Employer Identification Number��18

iii. Unique Entity Identifier��18

iv. Organization Name Change Requests��18

D. Submission Due Dates and Times ��18

i. Due Date for LITC New Grant Applications and Continuation Requests ��18

ii. Incomplete or Late LITC New Grant Applications and Continuation Requests ��18

E. Budget Considerations and Funding Restrictions �� 19

i. Spending LITC Grant Funds and Matching Funds ��19

ii. Direct vs. Indirect Expenses�� 22

iii. Meeting the Matching Funds Requirement�� 25

iv. Office of Management and Budget Audit Requirement�� 28

V. APPLICATION REVIEW �� 30

A. Technical Evaluation of New Grant Applications and Scoring Criteria��30

B. LITC Program Office Evaluation and Selection of New Grant Applications and

Continuation Requests ��33

i. LITC Program Office Evaluation�� 33

ii. Civil Rights Compliance Reviews�� 35

VI. AWARD ADMINISTRATION �� 37

A. Notification of Selection �� 37

B. Notice of Award �� 37

C. Administrative Requirements�� 38

i. Standards for Operating a Low Income Taxpayer Clinic �� 38

ii. Low Income Taxpayer Clinic Program Office Webinars�� 40

iii. Annual Low Income Taxpayer Clinic Grantee Conference�� 40

iv. Developing a Community Outreach Plan��41

v. Building Community Partnerships ��43

vi. Networking With Other Low Income Taxpayer Clinics��43

vii. Mentoring��43

viii. Technical Assistance��44

ix. Maintaining Client Confidentiality ��44

x. Recruiting and Supervising Volunteers �� 45

xi. Recordkeeping and File Management�� 46

xii. Representing Low-Income Taxpayers�� 49

xiii. Education�� 59

ii LOW INCOME TAXPAYER CLINICS

Table of Contents

xiv. Advocacy��61

xv. Preparing Tax Returns and Individual Taxpayer Identification Number Applications ��61

D. National Policy Requirements and Administrative Requirements�� 62

i. General Compliance �� 62

ii. Managing Grant Funds �� 67

iii. Lobbying Restrictions�� 69

E. Reporting Responsibilities�� 72

i. Events Requiring Notification to the LITC Program Office�� 73

ii. Submitting the Interim Report �� 75

iii. Submitting the Year-End Report �� 75

iv. Grant Closeout�� 76

VII. LITC PROGRAM OFFICE RESPONSIBILITIES AND CONTACT �� 77

A. Structure�� 77

B. Administration �� 77

C. Assistance �� 78

D. Oversight �� 78

E. Site Assistance Visits �� 78

F. Contacting the LITC Program Office ��81

VIII. AWARD MODIFICATION, SUSPENSION, TERMINATION, OR WITHDRAWAL �� 82

FEDERAL GRANT ACRONYMS �� 85

GLOSSARY �� 87

LOW INCOME TAXPAYER CLINICS iii