Tax Counseling for the Elderly
Program Funding
Annual program obligations reported to SAM.gov.
Who has received this funding
Organizations awarded under CFDA 21.006 (USAspending.gov).
- Aarp Foundation 3 awards $33,265,553
- Seniorage Area Agency On Aging 4 awards $158,787
- South Al Regional Plan Commission 2 awards $80,964
- North Texas Area United Way Inc. $64,343
Funded Projects
Examples of what this program has supported.
Program Objective
The TCE program offers FREE tax help to individuals who are age 60 or older. Cooperative grant agreements are entered into between IRS and eligible organizations to provide tax assistance to elderly taxpayers. The funds provided by the IRS are used by organizations to reimburse volunteers for their out-of-pocket expenses; including transportation, meals and other expenses incurred by them in providing tax counseling assistance at locations convenient to the taxpayers.
Tax return preparation assistance is provided to elderly taxpayers during the normal period for filing Federal income tax returns, which is from January 1 to April 15 each year. However, the program activities required to make sure elderly taxpayers receive efficient and quality tax assistance can be conducted year-round.
Eligibility
Eligible Applicants
- Nonprofit Organization
- Federally Recognized Tribal Government
- Tribal Government (other)
Tax Counseling for the Elderly applicants must be private or public nonprofit organizations with experience in coordinating volunteer programs. Federal, State, and local government agencies are not eligible to participate in this program. Applicants must be tax compliant and not be debarred or suspended.
Beneficiaries
- Senior Citizen (65+)
Elderly taxpayers, age 60 or older.
How to Apply
Award Procedure
The IRS will evaluate applications that meet eligibility requirements, capacity to reach targeted audience, prior performance (if returning recipient) and how the organization plans to provide Federal tax return assistance and electronic filing service to elderly individuals in the community. Continuing multi-year applicants will be evaluated on their continued eligibility, adherence to program requirements and whether they succeeded in meeting the prior year goals. Continuing multi-year applicants are exempt from evaluation on technical merit during their second- and third-year grant cycle.
Decision Timeline
- Approval: From 120 to 180 days
Applications that pass the eligibility screening process will undergo a two-tiered evaluation process. Applications will be
subject to both a technical evaluation by a ranking review panel and a secondary evaluation by the Grant Program Office.
Program details & compliance
Description
The Tax Counseling for the Elderly (TCE) program offers free tax help to individuals who are age 60 or older. Cooperative grant agreements are entered into between the IRS and eligible organizations to provide tax assistance to elderly taxpayers. The funds provided by the IRS are used by organizations to cover allowable expenses associated with operating a TCE program.
Mission Categories
Primary: Old Age Assistance
Other categories:
Public Assistance
Use of Funds
Allowed Uses
Funding may be used for reimbursing volunteers for their out-of-pocket expenses including transportation, meals, and other expenses incurred by them in providing tax counseling assistance at locations convenient to the taxpayers.
Restrictions
$500 limit on food for volunteers. Grant Recipients may use grant funds to purchase computer equipment (for example, computers and printers) for electronic filing purposes with a unit cost not to exceed $1,000. Administrative expenses cannot be more that 30% of the estimated program cost.
Required Documentation
Applicants must provide proof of tax-exempt status. Applicants must be tax compliant and not be debarred or suspended. 2 CFR Part 200 applies to this program.
Reporting & Compliance
Applicable 2 CFR 200 Subparts
- Subpart B — General Provisions
- Subpart C — Pre-Federal Award Requirements
- Subpart D — Post-Federal Award Requirements
- Subpart E — Cost Principles
- Subpart F — Audit Requirements
Formula
Section 163 of the Revenue Act of 1978, Public Law No. 95-600, 92 Stat. 2810, November 6, 1978, authorizes IRS to enter into cooperative agreements. This Act authorizes an appropriation of special funds, in the form of grants, to provide tax assistance to persons age 60 years of age or older. The IRS receives the funds as a line item in the appropriation. The total funds are distributed to the grant recipients for their expenses.