Low Income Taxpayer Clinic Grant

By NLADA on May 21, 2025

Applications Due: July 14, 2025

Description:

LITCs ensure the fairness and integrity of the tax system for low-income and ESL taxpayers by:

Providing free or low-cost representation in tax disputes with the IRS;
Educating them about their rights and responsibilities as taxpayers; and
Identifying and advocating for issues that impact these taxpayers.

NOTE: For the 2025 grant year, there are several geographic areas of the country without an LITC or with very limited coverage. Thus, in awarding 2026 LITC grants, the IRS will strive to provide services to low-income and ESL taxpayers in every state, the District of Columbia, and Puerto Rico. The IRS will prioritize the funding of qualified applicants to open new clinics or expand existing LITC coverage in geographic areas with no clinic or very limited coverage (see list below) before adding a new clinic in a geographic area that already has a clinic or coverage.
Coverage of an area requires more than a willingness to accept a case from an area but requires that an organization take steps to promote itself as being available and willing to provide the full range of LITC services for that area.

Please see full solicitation below for all details.

Funding Title: FY25 Low Income Taxpayer Clinic Grant

Agency: International Revenue Service

Funding Instrument Type: Grant

Express Language for Legal Aid: Yes

Cost Sharing or Matching Requirement: Yes

Expected total Amount: $28,000,000

Expected Award Amount: maximum $200,000 per clinic

Expected Award 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 only be awarded 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 indicates otherwise.

Eligible Applicants:

A clinical program at an accredited law, business, or accounting school whose students represent low-income taxpayers in controversies with the IRS under the supervision of a qualified representative (and when necessary,
refer to qualified volunteers to provide representation when the students cannot do so);
An organization whose employees and volunteers represent low-income taxpayers in controversies with the IRS;
An organization exempt from tax under IRC § 501(a) whose employees and volunteers represent low-income taxpayers in controversies with the IRS or refer low-income taxpayers to qualified representatives to provide
representation;
An organization described in examples 1), 2), or 3) that also operates a program to inform ESL taxpayers about their taxpayer rights and responsibilities under the IRC; and
An organization that operates a program to inform ESL taxpayers about their taxpayer rights and responsibilities under the IRC.

Link to full solicitation Here

Helpful resources

The LITC Program Office will host informational webinars:

on May 8, 2025, from 1:00 pm to 3:00 p.m. ET, and
on May 22, 2025, from 1:00 pm to 3:00 p.m. ET

View the National Legal Aid Resource Development Technical Assistance Project, which is co-sponsored by the ABA Standing Committee on Legal Aid and Indigent Defense (SCLAID) and its Resource Center for Access to Justice Initiatives, the Management Information Exchange (MIE), the National Association of IOLTA Programs (NAIP), and the National Legal Aid and Defender Association (NLADA) http://ambar.org/abarray