Volunteer Income Tax Assistance (VITA) Matching Grant

Background
The IRS initiative known as the Volunteer Income Tax Assistance (VITA) grant supports IRS VITA partner organizations operating a VITA program offering free tax preparation service for the underserved taxpayer. The IRS awards a matching funds grant to support these partner organizations that offer free tax preparation services during the tax filing season at locations in all 50 states, Puerto Rico and the District of Columbia through their VITA program.

Grant Details
In December 2007, Congress first appropriated funds to the Internal Revenue Service (IRS) to establish and administer a matching grant program for community volunteer income tax assistance. In July 2019, the Taxpayer First Act, P.L. 116-25, made the VITA matching grant program permanent through section 7526A of the Internal Revenue Code. The funding allows the Stakeholder Partnerships, Education and Communication (SPEC) organization within the IRS to offer grants to partner organizations providing free federal tax return preparation to targeted groups of taxpayers. The period of performance for this grant is October 1, 2024, through September 30, 2025. The IRS anticipates awarding $30 million in grants through this opportunity to non-federal entities. The amount of award depends on the applicant’s reach and returns expected to be prepared by the program.

Eligibility Requirements
Eligible Applicants must qualify as one of the following: A private or public non-profit organization that qualified for and received an IRS determination letter confirming the organization’s tax exemption under section 501 of the Internal Revenue Code; A public, nonprofit, or proprietary college, university, vocational school, or other postsecondary educational institution located in the United States and Puerto Rico; A federally recognized Indian Tribal government; A regional, statewide, or local coalition with one lead organization that meets one of the eligibility requirements noted above. State government agencies and offices providing Cooperative Extension services are also eligible applicants when no other organizations classified above are available.

Period of Performance
October 1, 2024 - September 30, 2025

Grant Value
$30 million total amount available with individual Federal awards ranging from $5,000 to $2,000,000

Place of Performance
Locations in all 50 states, Puerto Rico and the District of Columbia