Volunteer Income Tax Assistance (VITA) Matching Grant

The Internal Revenue Service (IRS) administers the Volunteer Income Tax Assistance (VITA) Grant Program, established in 2007 and made permanent in 2019 through the Taxpayer First Act, section 7526A of the Internal Revenue Code. This program offers grants to organizations providing free federal tax preparation services to underserved communities, including low- to moderate-income taxpayers, individuals with disabilities, those with limited English proficiency, Native Americans, rural residents, military families, and the elderly. The primary objective of the VITA Grant is to expand access to tax assistance and educate taxpayers about eligibility for the Earned Income Tax Credit (EITC) and other tax benefits. At least 90 percent of assisted individuals must fall under the low- to moderate-income category, defined for 2025 as earning $68,675 or less. The program is managed by the IRS’s Stakeholder Partnerships, Education and Communication (SPEC) office and awards are made based on the availability of appropriated federal funds, which for fiscal year 2025 totals approximately $30 million. Grants range between $5,000 and $2,000,000, with an average award size of $93,000 and an expected 300 recipients. Awards are disbursed to programs operating within the U.S. and Puerto Rico and are renewable for up to three years. Applicants must submit annual renewals and demonstrate performance compliance to qualify for subsequent funding. Eligible applicants include public and private nonprofit organizations with IRS tax-exempt status, accredited postsecondary institutions, local and state government agencies, federally recognized Indian Tribal governments, and coalitions led by an eligible organization. All applicants must match 100 percent of awarded federal funds with either cash or in-kind contributions. Additional eligibility criteria include compliance with federal tax and non-tax obligations, audit requirements, and no suspension or debarment from federal financial assistance. To apply, organizations must register in SAM.gov and Grants.gov, obtain a Unique Entity Identifier (UEI), and submit a comprehensive application through Grants.gov by May 31, 2025, at 11:59 p.m. local time. The application package must include specific IRS and federal forms, a narrative limited to 55 pages, and documentation supporting nonprofit or institutional status. Applications are evaluated using a technical review process with a scoring threshold of 70 percent (140 points) and assessed on experience, program strength, target audience reach, partnerships, sustainability, quality control, and performance measures. Key deadlines and processes include electronic submission verification, budget and program review, and federal compliance checks. Awards are typically announced in early October, with a performance period from October 1, 2025, to September 30, 2026. Program reporting requirements include quarterly and final financial and programmatic reports, as well as compliance with IRS Publication 4671 and other referenced guidelines. For further details, applicants may consult IRS Publication 4671 or contact the IRS Grant Program Office at [email protected].