IRS Opens 2026 Grant Applications for Low Income Taxpayer Clinics (LITCs)

On May 15, 2025, the IRS officially opened the application period for its 2026 Low Income Taxpayer Clinic (LITC) grant program — a key initiative aimed at expanding tax justice for underserved communities. This matching grant program helps nonprofit organizations and clinics provide free or low-cost representation to low-income individuals facing IRS disputes.

The 2026 grant application window runs through July 14, 2025, with funding available for the full calendar year beginning January 1, 2026.

What Are LITCs?

LITCs are independent organizations — often housed in law schools, universities, or nonprofit agencies — that help eligible taxpayers:

• Resolve audits, collection actions, and appeals with the IRS

• Represent clients in U.S. Tax Court

• Educate taxpayers about their rights and responsibilities

• Serve non-English-speaking communities with culturally appropriate tax education

  
  

They serve as a vital access point to legal and procedural tax relief for taxpayers who otherwise cannot afford professional assistance.

Key Details of the 2026 Grant Program

• Application Deadline: July 14, 2025

• Performance Period: January 1 – December 31, 2026

• Funding Type: Matching grant — the IRS matches up to 100% of the organization’s expenditures, subject to annual caps

• Eligibility: Nonprofit organizations, law schools, legal clinics, or other qualified institutions with the infrastructure to serve low-income taxpayers

  
  

The IRS encourages applications from organizations in underserved regions, including rural areas and locations with limited LITC coverage.

Why This Matters

For tax professionals, this program plays a critical role in:

• Reducing the tax representation gap for low-income taxpayers

• Supporting education and compliance across marginalized communities

• Creating pro bono and clinic opportunities for tax law students and young professionals

• Enhancing systemic fairness in the federal tax system

  
  

How to Apply

Interested organizations can apply through the IRS’s LITC Grant Application Portal and must submit:

• A detailed proposal, including service plans and budgets

• Evidence of community need and impact

• Past performance (if reapplying) or credentials (if new)

• Commitment to IRS Publication 3319 compliance

  
  

The IRS has provided updated materials and Q&A sessions to assist applicants during the process. Organizations are encouraged to review Publication 3319 for full program guidance.

Final Thought

The LITC program is one of the most impactful and quietly powerful resources in the U.S. tax system. For any firm or nonprofit aiming to give back, expand access, or foster tax education in vulnerable communities, now is the time to consider applying.

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