26 U.S. Code § 7526 - Low-income taxpayer clinics
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(a) In general
The Secretary may, subject to the availability of appropriated funds, make grants to provide matching funds for the development, expansion, or continuation of qualified low-income taxpayer clinics.
For purposes of this section—
(1) Qualified low-income taxpayer clinic
(A) In general
The term “qualified low-income taxpayer clinic” means a clinic that—
(i) does not charge more than a nominal fee for its services (except for reimbursement of actual costs incurred); and
(B) Representation of low-income taxpayers
A clinic meets the requirements of subparagraph (A)(ii)(I) if—
(i) at least 90 percent of the taxpayers represented by the clinic have incomes which do not exceed 250 percent of the poverty level, as determined in accordance with criteria established by the Director of the Office of Management and Budget; and
(ii) the amount in controversy for any taxable year generally does not exceed the amount specified in section 7463.
The term “clinic” includes—
(A) a clinical program at an accredited law, business, or accounting school in which students represent low-income taxpayers in controversies arising under this title; and
(c) Special rules and limitations
(1) Aggregate limitation
Unless otherwise provided by specific appropriation, the Secretary shall not allocate more than $6,000,000 per year (exclusive of costs of administering the program) to grants under this section.
(2) Limitation on annual grants to a clinic
The aggregate amount of grants which may be made under this section to a clinic for a year shall not exceed $100,000.
(3) Multi-year grants
Upon application of a qualified low-income taxpayer clinic, the Secretary is authorized to award a multi-year grant not to exceed 3 years.
(4) Criteria for awards
In determining whether to make a grant under this section, the Secretary shall consider—
(A) the numbers of taxpayers who will be served by the clinic, including the number of taxpayers in the geographical area for whom English is a second language;
(C) the quality of the program offered by the low-income taxpayer clinic, including the qualifications of its administrators and qualified representatives, and its record, if any, in providing service to low-income taxpayers; and
(5) Requirement of matching funds
A low-income taxpayer clinic must provide matching funds on a dollar-for-dollar basis for all grants provided under this section. Matching funds may include—
Indirect expenses, including general overhead of the institution sponsoring the clinic, shall not be counted as matching funds.
Source(Added Pub. L. 105–206, title III, § 3601(a),July 22, 1998, 112 Stat. 774.)