2023 LITC Supplemental Application

As a result of the Consolidated Appropriations Act,2023, the LITC Program Office is expanding the type of qualified services an organization can provide. Specifically, under this expansion, a qualified organization may receive a grant for the following activities of (1) referring low-income taxpayers in a controversy with the IRS to a qualified representative instead of providing controversy representation directly to those taxpayers; or (2) operating a pilot program to inform ESL taxpayers about their taxpayer rights and responsibilities without also providing controversy representation. Thus, a qualified organization is one that (1) ensures low-income taxpayers have access to representation (either by providing the representation directly or providing it indirectly with a referral to a qualified representative) in controversies with the IRS, or that (2) provides ESL taxpayers education about their taxpayer rights and responsibilities. Although a qualified organization is no longer required to provide both representation and education services, organizations are still encouraged to provide both services, if their resources allow. LITCs represent low income taxpayers involved in controversies with the Internal Revenue Service (IRS) and educate individuals who speak English as a second language (ESL) about their rights and responsibilities as taxpayers. Representation, education, and advocacy are the primary functions of LITCs. LITCs provide services to taxpayers for free or for no more than a nominal fee.

Education

• Public and state institutions of higher education

Nonprofit

• Nonprofits non-higher education with 501(c)(3)