The 2024 Low Income Taxpayer Clinic (LITC) Grant Application Package outlines the process and guidelines for organizations seeking funding to support low-income taxpayers and individuals with English as a Second Language (ESL). The application period runs from May 8 to June 26, 2023, with the program offering grants of up to $200,000 per recipient. This increase in funding is part of a broader effort to expand geographic coverage and enhance representation for underserved populations, following a prior funding boost that doubled the budget. The LITC program focuses on providing pro bono representation, educational services, and advocacy for low-income taxpayers. Grant applicants must demonstrate matching funds and showcase the potential impact of their outreach efforts. The guidelines include specific updates for the current year, such as expanded definition of case referrals and clarified eligibility criteria for applicants. The document emphasizes the importance of maximizing access to LITCs across the United States, Puerto Rico, and various underserved areas, reflecting the IRS’s commitment to taxpayer rights as outlined in the Taxpayer Bill of Rights. Overall, the LITC program looks to strengthen support and outreach for low-income and ESL communities while addressing systemic tax issues that these groups face.

The document provides detailed instructions for completing the Form 13424-M, Low Income Taxpayer Clinic (LITC) Application Narrative, aimed at organizations applying for grants to support taxpayer education and assistance, particularly for ESL (English as a Second Language) communities. It outlines the form’s three main sections—Background Information, Program Performance Plan, and Civil Rights Review—each with subsections that guide applicants to present clear information about their qualifications, program plans, partnerships, financial accountability, and service delivery capabilities. Key areas of focus include the applicant's experience in working with ESL taxpayers, financial systems for managing federal funds, staff qualifications, volunteer engagement, and methods for tracking service provision and client satisfaction. The document emphasizes the importance of highlighting community partnerships, ESL education strategies, and outreach plans. The Civil Rights Review section stresses the need for accessibility and accommodations for individuals with limited English proficiency. Overall, the guidance serves as a critical resource for applicants seeking federal funding to enhance services that support low-income taxpayers, particularly those of diverse linguistic backgrounds.