IRC § 7526 broadly defines the concept of a clinic to include:
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- 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.
