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5 TCE Program Overview The Tax Counseling for the Elderly (TCE) Program offers FREE tax help to individuals who are age 60 and older. Section 163 of the Revenue Act of 1978, Public Law No. 95-600, 92 Stat. 2810, November 6, 1978, authorizes the Internal Revenue Service (IRS) to enter into agreements with private or public nonprofit agencies and organizations, which will provide training and technical assistance to volunteers who provide FREE tax counseling and assistance to elderly individuals in the preparation of their federal income tax returns. The IRS implements the TCE program through its procedural rules at 26 CFR Part 601, Subpart H (Tax Counseling for the Elderly). Eligible agencies and organizations compete for acceptance as a TCE grant recipient. Applicants must be experienced in coordinating volunteer programs, with experience in income tax return preparation. Eligible agencies and organizations receive grants to conduct local TCE Programs. Tax return preparation assistance is provided to elderly taxpayers during the usual period for filing federal income tax returns, which is from January 1 to April 15 each year. However, the program activities required to ensure that elderly taxpayers receive efficient and quality tax assistance can be conducted year-round. Form 9661, TCE Cooperative Agreement, and Publication 5245, TCE Program Terms and Conditions, define the functions the grant recipient and IRS will perform, the maximum amount of funding available for reimbursement and administrative purposes, and the Minimum Federal Returns (MRE) to be accomplished by the grant recipient’s program. The MRE is a performance expectation established in the cooperative agreement and is considered in program performance and oversight. Approval for a three-year multi-year award is available for agencies and organizations that are interested and request consideration when submitting an application. Consideration is limited to those applicants that meet all eligibility requirements. The second and third years will be funded subject to satisfactory performance, compliance with program terms, and availability of appropriated funds. Funds awarded in a subsequent year may or may not be the same as awarded in the prior year. Organizations that are awarded a grant are responsible for all aspects of operating a TCE Program including, but not limited to, publicity, recruitment, training, site selection and management of volunteers. The necessity for renegotiation, suspension, or termination of a Cooperative Agreement will be determined solely by the Internal Revenue Service and will not be subject to appeal. The TCE Grant Program is managed by the Stakeholder Partnerships, Education and Communication (SPEC) organization of the IRS. SPEC is responsible for providing oversight, guidance and assistance to TCE grant recipient organizations. There are no cost sharing or matching requirements for the TCE Program. TCE Program Requirements Eligibility Criteria 1. In General To be eligible to apply and participate in the program you must: a. Be a private or public non-profit agency or organization that has been granted tax exemption under Section 501 of the Internal Revenue Code (organizations that have applied for recognition as tax- exempt but have not received their IRS determination letter confirming the organization as exempt are not eligible for this grant) or be a federally recognized Indian tribal government; b. Have experience in coordinating volunteer programs with experience in income tax return preparation; and; c. Not be a federal, state, or local governmental agency or organization.