Tax Counseling for the Elderly

 

Authorize the Internal Revenue Service to enter into an agreement with private or public nonprofit agencies or organizations; establish a network of trained volunteers to provide free federal income tax information and return preparation assistance to elderly taxpayers.

Active 21.006 Internal Revenue Service, Department of The Treasury B - Project Grants Fiscal Year 2017 No current data is available 1,306,741 Returns Prepared
Fiscal Year 2018 1,354,588 Returns Prepared
Fiscal Year 2019 Nearly 4 million taxpayers were assisted during 2019 through the TCE Grant Program.
Fiscal Year 2020 Nearly 1 million taxpayers assisted through the TCE Grant Program
Fiscal Year 2022 A conservative growth rate of 1 percent is projected.
Fiscal Year 2023 Nearly 1.1 million taxpayers were assisted during 2023 through the Tax Counseling for the Elderly (TCE) Grant Program. Revenue Act of 1978, Title 26, Part 601, Section 163, Public Law 95-600, 92 Stat. 2810, Title 26, Part 601, Section 163, Public Law 600-95, 26 U.S.C. 601, Statute 19,141 Tax Counseling for the Elderly applicants must be private or public nonprofit organizations with experience in coordinating volunteer programs. Federal, State, and local government agencies are not eligible to participate in this program. Applicants must be tax compliant and not be debarred or suspended. Elderly taxpayers, age 60 or older. Applicants must provide proof of tax-exempt status. Applicants must be tax compliant and not be debarred or suspended. 2 CFR Part 200 applies to this program. Preapplication coordination is required. This program is eligible for coverage under E.O. 12372, "Intergovernmental Review of Federal Programs." An applicant should consult the office or official designated as the single point of contact in his or her State for more information on the process the State requires to be followed in applying for assistance, if the State has selected the program for review. Complete application procedures are included in IRS Publication 1101, Application Package and Guidelines for Managing a TCE Program. This publication can be found on irs.gov. 2 CFR 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards applies to this program. Application instructions are included in IRS Publication 1101, Application Package and Guidelines for Managing a TCE Program. Eligible organizations are to submit their applications through grants.gov on or before May 31, 2024. The IRS will evaluate applications that meet eligibility requirements, capacity to reach targeted audience, prior performance (if returning recipient) and how the organization plans to provide Federal tax return assistance and electronic filing service to elderly individuals in the community. Continuing multi-year applicants will be evaluated on their continued eligibility, adherence to program requirements and whether they succeeded in meeting the prior year goals. Continuing multi-year applicants are exempt from evaluation on technical merit during their second- and third-year grant cycle. May 1, 2024 to May 31, 2024 From 90 to 120 days. Not applicable. Not applicable. Full applications go through a 2-tier review process: (1) A technical evaluation (ranking) by Internal Revenue Service employees; and (2) A program evaluation involving an in-depth review of the applicant's program plan, budget information including financial operations and past performance. The review considers the applicants proposed geographic coverage and target audiences. Funding may be used for reimbursing volunteers for their out-of-pocket expenses including transportation, meals, and other expenses incurred by them in providing tax counseling assistance at locations convenient to the taxpayers. Performance Reports: Grant recipients are responsible for monitoring volunteer compliance with program regulations and requirements, Section 163 of the Revenue Act of 1978, the Cooperative Agreement, and compliance with OMB circulars and regulations. The Federal Audit Clearinghouse operates on behalf of the Office of Management and Budget (OMB) and its primary purpose is to disseminate audit information to Federal agencies and the public. If the most recent audit showed an unfavorable finding, it will not automatically disqualify you from consideration; however, more information may be requested to ensure any deficiencies noted in the audit have been corrected. Grant recipients are required to have a record keeping system in place to support all information reported. Recipients must maintain supporting receipts and other documentation for a minimum of 3 years following the submission of the final report. Statutory formula is not applicable to this assistance listing.

Matching requirements are not applicable to this assistance listing.

MOE requirements are not applicable to this assistance listing. The grant period of performance is October 1 through September 30 of each year unless an earlier date is set in the Cooperative Agreement. TCE grant funds are released on an immediate need or reimbursement basis - an organization should request reimbursement from the IRS as they use funds for TCE program activities. Reimbursement None/Not specified. Grant Program Office - TCE
Internal Revenue Service
TCE Grant Program Office
Atlanta, GA 30308 US
tce.program.office@irs.gov
Phone: 470-639-2935 http://www.irs.gov/Individuals/Tax-Counseling-for-the-Elderly 20-0912-0-1-803 (Cooperative Agreements (Discretionary Grants)) FY 23$11,000,000.00; FY 24 est $11,000,000.00; FY 25 est $11,000,000.00; - No Data Available Publication 1101, Application Package and Guidelines for Managing a TCE Program 2 CFR 200 Publication 4883, Grant Program Resource Guide Not applicable.