Applications are now being taken for Low Income Taxpayer Clinic matching grants from all qualified organizations. The application period runs through June 12 for funding of clinics for calendar 2025.
"I encourage all qualifying organizations to apply for an LITC grant and join the community of clinics across the country that are making a real difference," said National Taxpayer Advocate Erin Collins.
A number of communities remain underserved by clinics:
- Florida: Citrus, Hamilton, Hernando, Lafayette, Madison, Nassau, St. Johns, Sumter, Suwannee, Taylor, Brevard, Lake, Orange, Osceola, Seminole and Volusia Counties.
- Montana: Blaine, Broadwater, Carbon, Carter, Custer, Daniels, Dawson, Deer Lodge, Fallon, Fergus, Flathead, Garfield, Golden Valley, Granite, Jefferson, Judith Basin, Lincoln, Madison, McCone, Mineral, Missoula, Musselshell, Petroleum, Phillips, Pondera, Powder River, Powell, Prairie, Richland, Sanders, Sheridan, Stillwater, Sweet Grass, Toole, Treasure, Valley, Wheatland and Wibaux Counties.
- Hawaii, Kansas, Nevada, North Dakota South Dakota and West Virginia: The entire state.
- Puerto Rico: The entire commonwealth.
The IRS is particularly interested in applications from organizations that provide services in these geographic areas. For the ESL Education Pilot Program, special consideration will be given to established organizations with existing community partnerships that can deliver services to the target audiences.
Under IRC Sec. 7526, the IRS awards matching grants to qualifying organizations to develop, expand or maintain an LITC, which must also provide services for free or for no more than a nominal fee (except for reimbursement of actual costs incurred).
For fiscal 2024, Congress has provided overall LITC grant funding of $28 million and has authorized funding of up to $200,000 per clinic. President Biden's FY25 budget request proposes an overall LITC grant funding level of $26 million and a continuation of the $200,000 per-clinic funding cap. Applicants may request up to $200,000 for the 2025 grant year. If, for FY25, Congress significantly reduces the overall LITC grant funding level or reduces the per-clinic funding cap, the IRS will adjust each grant recipient's award to reflect any limitations.
The IRS has removed the requirement for eligible organizations to provide direct controversy representation. Representation may be provided by referring taxpayers to qualified representatives who have agreed to handle the referred cases on a pro bono basis.
The agency will also continue the ESL Education Pilot Program: A grant may be awarded to an organization to operate a program to inform ESL taxpayers about their rights and responsibilities under the Internal Revenue Code without the requirement to also provide tax controversy representation to low-income taxpayers. See
Applications must be e-submitted electronically by 11:59 p.m. ET on June 12; the funding number is TREAS-GRANTS-042025-001. Questions about the LITC Program or the application process can be addressed to
