Assistance Listing 21.008
Low Income Taxpayer Clinics
Department of the Treasury · Internal Revenue Service
Assistance Listing 21.008, “Low Income Taxpayer Clinics,” is a federal program administered by Department of the Treasury. It provides grant assistance. GrantsJunction currently tracks 0 open, 0 forecasted and 2 closed opportunities under this listing. The agency reported $21.6M in obligations for fiscal year 2025.
Program objective
The objective of the grant program is to provide low-income taxpayers with access to representation in controversies with the IRS, to advocate for improvement in IRS processes and services provided to taxpayers, and to educate low-income individuals and those for whom English is a second language about their tax rights and responsibilities.
As published in the SAM.gov Assistance Listing.
Current opportunities under 21.008
No open or forecasted opportunities are currently posted under this listing. Programs often post notices on an annual cycle — see recently closed opportunities below for timing.
Eligible applicants (program level)
- For-Profit Organization
- Nonprofit Organization
- Other
- Not-for-Profit Organization
Public nonprofit institution/organization (includes institutions of higher education and hospitals), Private nonprofit institution/organization (includes institutions of higher education and hospitals) Examples of a qualified organizations include: 1. a clinical program at an accredited law, business, or accounting school whose students represent low-income taxpayers in tax controversies with the IRS (and when necessary, refer to qualified volunteers to provide representation when the students cannot do so), 2. an organization exempt from tax under IRC section 501(a) whose employees and volunteers represent low-income taxpayers in controversies with the IRS, 3. an organization exempt from tax under IRC section 501(a) whose employees and volunteers refer to qualified representatives to provide representation, 4. an organization that operates a program to inform ESL taxpayers about their taxpayer rights and responsibilities, and 5. an organization that refers taxpayers to qualified representatives for controversy representation, but such organization must be tax-exempt under section 501(a); and an LITC may not charge more than a nominal fee for its services and organizations that provide representation are expected to also provide educational services to low income and ESL individuals.
Intended beneficiaries: Other.
Program-level eligibility from SAM.gov. Each funding notice sets its own requirements.
Reported obligations by fiscal year
Historical data · not a predictionRange and average of financial assistance (from the listing): Range of grant: $10,000 to $200,000.
Source: SAM.gov Assistance Listing 21.008. Hatched bars are agency estimates. These totals do not indicate approval rates.Recently closed under 21.008
| Opportunity | Status | Award range | Closes | ALN |
|---|---|---|---|---|
2027 Low Income Taxpayer Clinic (LITC)Low Income Taxpayer Clinic | Closed | $10K – $200K | Jul 17, 2026 | 21.008 |
2024 Low Income Taxpayer Clinic Supplemental GrantLow Income Taxpayer Clinic | Closed | Up to $200K | Apr 10, 2024 | 21.008 |
Frequently asked questions
What is ALN 21.008?
21.008 is the Assistance Listing Number for “Low Income Taxpayer Clinics.” Assistance Listing Numbers (formerly CFDA numbers) identify federal assistance programs; individual grant opportunities reference the listing they are funded under.
Who can apply under ALN 21.008?
The SAM.gov listing names these applicant types: For-Profit Organization, Nonprofit Organization, Other and Not-for-Profit Organization. Each funding notice under the program sets its own eligibility, so check the specific opportunity.
How much funding does 21.008 provide?
The agency reported $21,610,848 in obligations for FY2025 in the SAM.gov Assistance Listing. These are program-wide totals reported by the agency, not a prediction of future awards.