The Internal Revenue Service (IRS) is offering a cooperative agreement opportunity through the Tax Counseling for the Elderly (TCE) Program, which provides free tax assistance to individuals aged 60 and older. Eligible nonprofit organizations without 501(c)(3) status are invited to apply for grants to train volunteers who will assist elderly taxpayers in preparing their federal income tax returns, particularly during the filing season from January 1 to April 15, although activities can occur year-round. This program is crucial for ensuring that senior citizens receive quality tax assistance, with an estimated total funding of $12 million available for approximately 100 awards. Interested organizations must submit their applications via grants.gov between May 1 and May 31, 2024, and can direct inquiries to the TCE Grant Program Office at tce.grant.office@irs.gov for further information.