2023 LITC Supplemental Application | TREAS GRANTS 052023 002

Opportunity Information: Apply for TREAS GRANTS 052023 002

The 2023 LITC Supplemental Application (Funding Opportunity Number: TREAS GRANTS 052023 002; CFDA 21.008) is a discretionary grant program run by the U.S. Department of the Treasury through the Low Income Taxpayer Clinic (LITC) Program Office. The opportunity expands what counts as "qualified services" for LITC funding under changes made by the Consolidated Appropriations Act, 2023. In practical terms, the program is widening the ways organizations can help low-income and limited-English taxpayers, while still focusing on the same core mission: making sure vulnerable taxpayers can navigate IRS disputes and understand their taxpayer rights and responsibilities.

A major change in this supplemental opportunity is that an organization no longer has to directly provide IRS controversy representation in order to be eligible for funding. Instead, a qualified organization may receive a grant to support either of two expanded service models. First, an organization may focus on ensuring representation by referring low-income taxpayers who have an IRS controversy to a qualified representative, rather than handling the case in-house. Second, an organization may operate a pilot program that focuses on educating taxpayers who speak English as a second language (ESL) about their rights and responsibilities, even if the organization does not also provide controversy representation. Under this expanded approach, an organization is considered qualified if it either ensures low-income taxpayers have access to representation (directly or through referrals) or provides ESL-focused taxpayer rights and responsibilities education. Even though the new rules allow organizations to concentrate on one area, the program still encourages applicants to provide both representation-related support and education services when resources and capacity make that realistic.

The underlying purpose of LITCs remains consistent with prior years: helping low-income taxpayers who are in disputes or controversies with the IRS and improving tax system access for ESL communities through education. LITCs are described as carrying out three primary functions: representation, education, and advocacy. Services are expected to be provided free of charge or for no more than a nominal fee, reinforcing the program's access-to-justice orientation and the expectation that funded activities directly benefit taxpayers who might otherwise be unable to obtain help.

Eligibility is limited to certain organization types, specifically public and state-controlled institutions of higher education and nonprofit organizations recognized under IRS 501(c)(3) (other than institutions of higher education). The award ceiling is $200,000 per award, and the opportunity anticipated making about 20 awards. The funding instrument is a grant, and the activity category is aligned with law, justice, and legal services, reflecting the program's emphasis on representation access, procedural fairness, and practical taxpayer assistance.

Key dates listed for this opportunity show a creation date of March 10, 2023, and an original application closing date of April 20, 2023. Overall, this supplemental LITC opportunity is best understood as an expansion and flexibility measure: it keeps the program's core goals intact while allowing clinics and eligible organizations to structure their funded work around either direct representation, referral-based access to representation, or an ESL taxpayer education pilot that does not require controversy representation.

• The US Department of the Treasury, Low Income Taxpayer Clinic in the law, justice and legal services sector is offering a public funding opportunity titled "2023 LITC Supplemental Application" and is now available to receive applicants.
• Interested and eligible applicants and submit their applications by referencing the CFDA number(s): 21.008.
• This funding opportunity was created on Mar 10, 2023.
• Applicants must submit their applications by Apr 20, 2023 No Explanation. (Agency may still review applications by suitable applicants for the remaining/unused allocated funding in 2026.)
• Each selected applicant is eligible to receive up to $200,000.00 in funding.
• The number of recipients for this funding is limited to 20 candidate(s).
• Eligible applicants include: Public and State controlled institutions of higher education, Nonprofits having a 501(c)(3) status with the IRS, other than institutions of higher education.

Apply for TREAS GRANTS 052023 002

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