The Duke Funding Alert newsletter, published every Monday, provides information on all new and updated grants and fellowships added to the database during the prior week. This listserv is restricted to members of the Duke community.
Low Income Taxpayer Clinic
LITCs ensure the fairness and integrity of the tax system for taxpayers who are low-income or speak English as a Second Language (ESL) by:
- Providing pro bono representation on their behalf 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.
- Provide dollar-for-dollar matching funds; and
- Offer LITC services for free or for no more than a nominal fee.
Deadline: June 26, 2023
IRC § 7526 broadly defines the concept of a clinic to include:
- 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
All awards are subject to the availability of appropriated funds. The IRS anticipates awarding LITC grants of up to $200,000 per year to qualifying organizations for the development, expansion, or continuation of an LITC.