Tax Counseling for the Elderly (TCE)

The Tax Counseling for the Elderly (TCE) Grant Program is administered by the Internal Revenue Service (IRS) under the U.S. Department of the Treasury. This program is designed to provide free tax help to individuals aged 60 and older by partnering with nonprofit and Indian tribal organizations. These organizations are selected through a competitive application process and are responsible for coordinating volunteer efforts and preparing income tax returns for elderly taxpayers. The program receives annual congressional funding through the IRS appropriation, and while the primary assistance period is from January 1 to April 15, activities supporting the program can occur year-round. The grant offers cooperative agreements to selected organizations, allowing them to manage local TCE programs. A total of approximately $12 million is expected to be awarded, distributed among 50 to 60 recipients. Award amounts vary based on organizational reach and projected tax return volume, with the average prior-year award being around $20,000. Applicants may apply for single-year or renewable multi-year funding up to three years, though annual application submission is mandatory even for multi-year recipients. To be eligible, applicants must be tax-exempt nonprofit agencies or federally recognized Indian tribal governments with experience in coordinating volunteer programs and preparing income tax returns. They must be in full compliance with federal tax and audit requirements, not suspended or debarred from federal assistance, and must have a proven track record if they’ve received TCE or VITA funding previously. Only one application per organization is allowed per funding cycle. Applications must be submitted electronically through Grants.gov by May 31, 2025, at 11:59 p.m. ET. Registrations with SAM.gov and Grants.gov, including obtaining a Unique Entity Identifier (UEI), are prerequisites for submission. Application components vary slightly for competitive versus continuing applicants but generally include IRS Forms 14204, 8653, and 14335, background and budget narratives, the federal assistance application (SF-424), civil rights narratives, and tax-exemption verification. Evaluation involves a multi-step review process: eligibility screening, technical scoring, a review by the IRS Grant Program Office (GPO), and a risk assessment through SAM.gov. Competitive applicants must achieve a minimum score of 70 percent in technical review to be considered. Evaluation criteria focus on experience, target audience, financial operations, volunteer plans, and other operational components. For assistance, applicants can contact the IRS at grant.program.office@irs.gov. Successful applicants will be notified via email by October 1, 2025, and must accept the award and provide required documentation within 20 calendar days. Reporting requirements include periodic performance and financial reports, submitted via the Payment Management System.