Tax Counseling for the Elderly (TCE)

The Tax Counseling for the Elderly (TCE) Program is a federal grant initiative administered by the Internal Revenue Service under the authority of the Revenue Act of 1978. The program is designed to support nonprofit organizations in providing free tax counseling and preparation assistance to individuals aged 60 and older. The IRS partners with qualified organizations through cooperative agreements, enabling them to recruit, train, and manage volunteers who deliver these services in communities across the United States. The program is managed by the IRS Stakeholder Partnerships, Education and Communication office and operates annually in alignment with the federal tax filing season. The primary objective of the TCE grant is to expand access to high-quality tax preparation services for elderly taxpayers, particularly those who may face barriers such as limited income, mobility challenges, or lack of access to professional tax assistance. Funded organizations are responsible for establishing and managing service sites, recruiting and training volunteers, and ensuring compliance with IRS quality and operational standards. While services are targeted to individuals aged 60 and older, organizations may serve additional populations as long as the elderly remain the primary focus and no additional cost is incurred by the IRS. Funding supports a range of program-related expenses necessary to deliver tax assistance services. Allowable costs include volunteer reimbursements, training, site operations, equipment such as computers and printers, and administrative support within defined limits. Administrative costs may not exceed 30 percent of the total award. Grant funds cannot be used for indirect costs, tax preparation software, or expenses unrelated to program delivery. Notably, the program does not require cost sharing or matching contributions from applicants, which lowers the barrier to entry for eligible nonprofit organizations. Eligible applicants include private or public nonprofit organizations that have received tax-exempt status under Section 501 of the Internal Revenue Code, as well as federally recognized tribal governments. Applicants must demonstrate experience in coordinating volunteer programs and tax return preparation, maintain compliance with federal tax obligations, and meet reporting and audit requirements. Federal, state, and local government agencies are not eligible to apply. Organizations must also maintain active registration in the System for Award Management and submit applications through Grants.gov. The application process requires submission of several components, including Standard Form 424, a background narrative, a proposed program and budget plan, and required certifications and assurances. Applications are accepted annually between May 1 and May 31, with submission required via Grants.gov. The evaluation process includes both a technical review and a program office review, assessing factors such as organizational experience, program design, financial management, and ability to serve the target population effectively. Award decisions are typically announced by October 1, with the period of performance running from October 1 through September 30 of the following year. Multi-year funding opportunities of up to three years are available for organizations that demonstrate strong performance and compliance. Recipients are expected to meet Minimum Federal Return targets and continuously improve efficiency and service delivery. The program operates on an annual cycle and is contingent upon federal appropriations. Additional details, including contact information and application guidance, are provided in the official IRS publication.

Ensure complete submission with all required forms; clearly address Minimum Federal Returns performance; demonstrate strong volunteer management and quality control processes