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The United States Leadership in Education, Advanced Manufacturing, and Digital Skills (U.S. LEADS) Program celebrates America's 250th anniversary by showcasing U.S. leadership from the Industrial Revolution to the Digital Revolution, focusing on revitalizing manufacturing, advancing AI, and strengthening supply chains. This Freedom 250 initiative will spark collaboration between U.S. community colleges, international vocational leaders, and U.S. industry partners to address emerging labor market demands that advance U.S. interests and drive economic development. The program will launch with a summit in Washington, D.C. to highlight America’s industrial heritage, current leadership in manufacturing and AI, and the role of U.S. community colleges in preparing the workforce of tomorrow. The program will also include a U.S. exchange for approximately 100 higher education officials, commerce leaders, and policymakers from countries strategically important to U.S. industry. The group should be divided into four cohorts comprised of approximately 25 representatives from approximately 3-4 countries, determined based on U.S. foreign policy priorities in consultation with ECA, U.S. embassies, and regional bureau input. These two-week regional programs will take place in approximately four U.S. cities with strong higher education-industry partnerships. Through site visits, hands-on learning, and industry engagement, international participants will gain knowledge of U.S. best practices in manufacturing and technology training, enabling them to adopt similar approaches and establish par...

The Office of Academic Exchange Programs of the Bureau of Educational and Cultural Affairs of the U.S. Department of State is announcing an open competition for the FY 2027 Hubert H. Humphrey Fellowship Program (Humphrey Fellowship). ECA is seeking proposal submissions for one cooperative agreement to design, implement, and oversee the Humphrey Fellowship.    The Humphrey Fellowship, a Fulbright exchange, advances American interests by bringing influential professionals from priority countries to the United States to build strategic partnerships that advance shared interests and support U.S. foreign policy goals. Through graduate-level study and professional experiences at U.S. host universities and organizations, Humphrey Fellows gain practical insight into how American policies are developed and implemented, working alongside U.S. experts in their fields. Fellows are placed in multi-national thematic cohorts at U.S. host universities, where they gain skills to promote stability and economic growth, foster long-term cooperation with the United States on shared global challenges, and advance U.S. foreign policy interests.   The program offers two components: a longer-term fellowship of up to one academic year and a shorter-term, thematic Distinguished Humphrey Fellowship Program (DHFP). During the academic year program, Fellows participate in non-degree study in multi-national cohorts at approximately eight host campuses across the United States. They also complete at least six weeks of a professional affiliation at a U.S.-based private sector, governmental, non-governmenta...

The U.S. Department of State’s Embassy Managua announces an open competition for the Public Diplomacy Small Grants Program to advance U.S. security, commercial interests, and regional stability in Nicaragua through innovative public diplomacy initiatives.Proposals must address one of three priority areas: advancing U.S. trade and economic interests by promoting market-oriented, private sector–led growth, fostering trade relationships with the United States, and increasing awareness of foreign economic practices that undermine U.S. and Nicaraguan commercial interests; protecting free speech, defending religious freedom, and countering anti-U.S. narratives by strengthening independent voices, expanding access to credible information, and building the capacity of independent media and civil society; or supporting border security and ending mass migration by increasing public understanding of U.S. immigration laws, the dangers of illegal migration, and combating criminal networks.Target audiences may include independent journalists, civil society organizations, religious workers and institutions, youth and university students, entrepreneurs and small businesses, and rural producers. Programs may use workshops, trainings, exchanges, media initiatives, and community-based activities to expand access to information and create economic opportunities.Eligible applicants include individuals, non-profit organizations, civil society groups, educational institutions, media organizations, and other qualified entities capable of implementing programs aligned with these priorities.

The US Army Corps of Engineers (USACE), Portland District (NWP) intends to enter into a cooperative agreement with a non-Federal public agency, nonprofit entity, qualified youth service, or conservation corps organization for land stewardship and restoration services on USACE land in the Willamette Valley, Oregon. These cooperative agreements will assist NWP in fulfilling environmental stewardship responsibilities consisting of restoration and management of native prairie landscapes and wildlife habitat primarily at Fern Ridge Lake while providing education and training to at-risk youth from the nearby community. The recipient’s participating students (participants) will gain experience with project planning, development, and implementation. Projects will mainly focus on land stewardship, prairie and habitat restoration, and nursery and greenhouse maintenance.This cooperative agreement assists NWP in fulfilling environmental stewardship responsibilities at Willamette Valley Projects, while providing education and training to students enrolled in Kalapuya High School. The program is focused on land stewardship and prairie and habitat restoration around the Fern Ridge Lake area.

The US Army Corps of Engineers (USACE), Portland District (NWP) intends to enter into a cooperative agreement with a non-Federal public entity, non-profit entities, youth service or conservation cops organization for land stewardship and restoration services on USACE land in the Willamette Valley, Oregon. This cooperative agreement will assist NWP in fulfilling environmental stewardship responsibilities consisting of restoration and management of native prairie landscapes and wildlife habitat at Willamette Valley Projects in Lane County, Oregon. The recipient’s participants will gain experience with project planning, development, and implementation. Projects will mainly focus on land stewardship, habitat restoration, campground maintenance, and vegetation management for dam safety at Fern Ridge, Lookout Point, Dexter, or Fall creek Lakes with occasional work at Dorena and Cottage Grove Lakes. The cooperative agreement will be awarded pursuant to 33 U.S.C. § 2339 Conservation and Recreation Management. The recipient for this cooperative agreement must be a non-Federal public, non-profit entity, youth service or conservation corps organization that serves youth with an active case with the Lane County Department of Juvenile Justice where students may earn restitution, work required community service hours, high school credit, work towards a GED, receive vocational training, and learn job readiness skills. The recipient will employ experienced crew leaders so that ecological concepts can be accurately conveyed to crew and leaders.

The Infrastructure Investment and Jobs Act (IIJA) was signed into law on November 15, 2021. The law created the Pipeline and Hazardous Materials Safety Administration's (PHMSA) first ever infrastructure grant program. The Natural Gas Distribution Infrastructure Safety and Modernization (NGDISM) grant program is designated $200 million a year in grant funding with a total of $1 billion in grant funding over five years. The grant funding is to be made available to a municipality or community owned utility (not including for-profit entities) to repair, rehabilitate, or replace its natural gas distribution pipeline systems or portions thereof, or to acquire equipment to (1) reduce incidents and fatalities and (2) to avoid economic losses.

The Indian and Native American Program (INAP) supports employment and training activities for Indian and Native Americans throughout the United States by awarding grant funding to eligible entities at the local level for the provision of employment services. Grant award recipients may use funding to help all eligible Indian and Native Americans (INA), including Alaska Natives and Native Hawaiians, with employment, financial assistance for education and training, and other supportive services necessary to achieve economic self-sufficiency.Per the requirements outlined in Section 166 of the Workforce Innovation and Opportunity Act (WIOA) and implementing regulations found at 20 CFR Part 684, the Department must hold this INAP grant competition every four years. Recipients receiving an award as a result of this competition in Program Year 2026 will also receive one grant award annually for three subsequent program years, based on annual Departmental requirements and subject to appropriated funding. Current recipients of the INAP Employment and Training Grants that received an award and subsequent annual allotments under the last competition in 2022 (FOA-ETA-22-05) must apply under this Funding Opportunity Announcement if they wish to receive additional funding.

The Indian and Native American Program (INAP) supports employment and training activities for Indian and Native Americans throughout the United States by awarding grant funding to eligible entities at the local level for the provision of employment services. Grant award recipients may use funding to help all eligible Indian and Native Americans (INA), including Alaska Natives and Native Hawaiians, with employment, financial assistance for education and training, and other supportive services necessary to achieve economic self-sufficiency.Per the requirements outlined in Section 166 of the Workforce Innovation and Opportunity Act (WIOA) and implementing regulations found at 20 CFR Part 684, the Department must hold this INAP grant competition every four years. Recipients receiving an award as a result of this competition in Program Year 2026 will also receive one grant award annually for three subsequent program years, based on annual Departmental requirements and subject to appropriated funding. Current recipients of the INAP Employment and Training Grants that received an award and subsequent annual allotments under the last competition in 2022 (FOA-ETA-22-05) must apply under this Funding Opportunity Announcement if they wish to receive additional funding.

The Office of Citizen Exchanges in the U.S. Department of State’s Bureau of Educational and Cultural Affairs (ECA) invites proposals for the FY 2026 Leaders Lead On-Demand program (LLOD). This program develops ideas from across the Department of State into customized, two-way exchange projects. LLOD provides rapid response, flexible programming focused on building self-sustaining global, regional, and country-based networks of practitioners.The recipient will design and carry out a series of exchange projects for emerging leaders and mid-level professionals representing government, business, and civil society. The program expects to support approximately four to six exchange projects for approximately 150 participants, including approximately 110 foreign and 40 U.S. participants.Each project will feature a group of foreign participants who will travel to the United States for an intensive, customized program. Activities may include workshops, meetings, or events. Every U.S.-based exchange must also include at least one segment overseas, which should involve U.S. participants. All participants should have relevant experience or expertise in the project’s field. U.S. participants will work with foreign participants during both the U.S. and overseas segments.Please see the amended Notice of Funding Opportunity for additional information.

The purpose of HUD"s Housing Counseling Grant Program is to provide funds to HUD-approved housing counseling agencies that provide counseling and advice to tenants and homeowners, with respect to property maintenance, financial management and literacy, and other matters as may be appropriate to assist program clients in improving their housing conditions, meeting their financial needs, and fulfilling the responsibilities of tenancy or homeownership. This NOFO plays an integral role in helping individuals and families obtain housing and stay in their homes through sustainable homeownership or affordable rental housing. Housing counseling agencies are an important safeguard in the prevention of housing scams and discrimination and serve as an important gateway to local, state, federal and private housing assistance and resources.

The U.S. Department of State’s Bureau Educational and Cultural Affairs (ECA) announces an open competition to support the FY 2026 America First U.S. Speaker Program. Through this cooperative agreement, ECA will support approximately 580 programs, 360 in-person and 220 virtual, engaging key interlocutors from all regions of the world.   The U.S. Speaker Program is a nimble, rapid response public diplomacy tool that for more than 40 years has built lasting relationships between U.S. citizen experts and foreign decision-makers and other professional interlocutors that serve Administration priorities and the American people.  Programs will focus on America First priorities such as energy security, critical minerals, commercial diplomacy, freedom of expression, digital freedom, and AI. The program recruits experienced American experts from across the United States for in-person and/or virtual exchanges that advance America First priorities. Through the program, American professionals establish and sustain linkages with key foreign audiences and institutions, which directly contribute to economic opportunities for Americans.  The program works with U.S. embassies and consulates to produce impactful in-person programs ranging from three days to three weeks in length; and virtual programs, which can take place on a single date and time and/or may be part of a continuing series.  Programmatic formats include lectures, workshops, seminars, and training series. Please see the announcement for additional information.

The Office of Sports Diplomacy of the U.S. Department of State’s Bureau of Educational and Cultural Affairs (ECA) invites proposals for the Sports Visitor Program. This international exchange program uses sports to advance the Administration’s foreign policy priorities, promote American leadership, and support the U.S. sports economy.  The Sports Visitor Program includes countries from all six regions of the world, as determined in consultation with the Department’s regional bureaus. The program is authorized under the Mutual Educational and Cultural Exchange Act of 1961 (Fulbright-Hays Act), which aims to increase mutual understanding and strengthen ties between the people of the United States and other nations. The Sports Visitor Program brings together American and international youth and adult coaches/chaperones for thematic, sports-based exchanges.  The target audience for this program is American and international youth (ages 15-23) and their adult coaches/chaperones.  The program is not intended for elite or professional athletes.  Through both U.S.-based and international exchanges, participants develop leadership skills, build lasting bilateral relationships, and explore the positive impact of U.S. laws – such as Title IX and the Americans with Disabilities Act (ADA) – on sports and society.  The program focuses on peer-to-peer engagement, cultural exchange, and helping youth become role models and community leaders.    Key program components include: Organizing thematic exchanges to meet program goals; Integrating with existing youth sports camps and/or creating c...

The U.S. Department of State’s Bureau of Educational and Cultural Affairs, Office of Academic Exchange Programs, Study of the U.S. Branch invites proposal submissions for one cooperative agreement to design, implement, and oversee the FY 2026 YALI Fellowship. Established in 2014 the YALI Fellowship has built and maintained a network of approximately 7,800 young African leaders across sectors critical to U.S. interests and foreign policy priorities in Sub-Saharan Africa.   The award recipient will be responsible for planning and administering all components and aspects of the YALI Fellowship including short-term academic residencies (“institutes”) on U.S. college and university campuses for approximately 550 Fellows, Professional Development Experiences (PDEs) for approximately 50 Fellows, a Reciprocal Exchange component that includes approximately 80 U.S. participants, and follow-on alumni activities. Under this award, the first group of Fellows would travel to the United States for the institutes in summer 2027. The award recipient will design the Fellowship application materials, develop an outreach and recruitment plan, receive and screen applications in collaboration with the U.S. Department of State, and oversee the final Fellow selection and placement process. The recipient will recruit, select, and oversee subawards to approximately 22 U.S. educational institutions that will each implement a six-week long institute in one of three tracks: Business and Trade, Emerging Technologies, or Governance and Security. Each institute should take place on an accredited U.S. coll...

The Office of Sports Diplomacy, in the U.S. Department of State’s Bureau of Educational and Cultural Affairs (ECA), announces an open competition for the FY 2026 Sports Diplomacy On Demand Program. U.S. public and private non-profit organizations meeting the provisions described in Internal Revenue Code section 26 U.S.C. 501(c)(3) may submit proposals to manage short-term sports exchange projects designed to support key sporting and cultural priorities of the Administration.   Sports Diplomacy On Demand (SD On Demand) is a new, flexible program that will allow the Department of State to quickly respond to Administration’s foreign policy priorities in sports. SD On Demand projects are designed for rapid implementation, enabling swift responses to emerging policies, geopolitical opportunities, and pressing foreign policy needs. The SD On Demand Program will advance U.S. foreign policy through sports-focused programs that leverage the Decade of Sport in America, solidifying the FIFA World Cup 2026 legacy, building momentum toward the 2028 Summer Olympic and Paralympic Games in Los Angeles, and beyond.   The recipient will implement a series of customized, short-term sports-based exchange projects for a variety of individuals that may include high-profile athletes, leaders in sports federations and ministries abroad, or non-elite athletes, coaches, and sports administrators. The program expects to support approximately 40 exchange projects for 120-140 participants, including approximately 40-50 foreign participants and 80-90 from the United States. Please see the announcement....

The Bureau of Educational and Cultural Affairs (ECA) invite proposals for a cooperative agreement to implement the FY 2026 Kennedy-Lugar Youth Exchange and Study (YES) high school exchange program, hereafter referred to as the YES program. Participants will be on program from approximately January to June 2027. The program requires the following elements:   ·      Manage overseas operations, recruit and select inbound participants, arrange travel, and oversee database and website management for all inbound participants, as well as coordinate the overall program. ·      Manage host family and school placements for inbound foreign participants in the United States, organize “American Excellence” enhancement activities, and provide ongoing monitoring and support.   Although not required, applicants have the option to also propose a YES Abroad outbound component, recruiting, placing, and monitoring up to 30 American students who will attend high school and live with host families overseas.      The YES program advances U.S. interests by cultivating a network of young leaders who understand and support U.S. principles and priorities, with a focus on entrepreneurship, innovation, civic engagement, and leadership. The program equips American youth participants with language skills and cross-cultural competencies essential for success in international business, diplomacy, and security. By fostering connections among young people from the United States and key countries, the program supports the National Security Strategy’s focus on expanding alliances to secure American interests a...

The Office of Sports Diplomacy of the U.S. Department of State’s Bureau of Educational and Cultural Affairs (ECA) invites proposals for the Sports Envoy Program. This international exchange program uses sports to advance the Administration’s foreign policy priorities and promote American leadership and excellence. The Sports Envoy Program includes countries from all six regions of the world, as determined in consultation with the Department’s regional bureaus. The program is authorized under the Mutual Educational and Cultural Exchange Act of 1961 (Fulbright-Hays Act), which aims to increase mutual understanding and strengthen ties between the people of the United States and other nations.   The Sports Envoy Program sends current and former American professional athletes and coaches overseas on weeklong programs to promote cross-cultural understanding, engage key communities that are often difficult to reach through traditional approaches, and showcase American excellence and leadership through sport. Sports Envoys lead youth clinics and team building activities, conduct community outreach and media engagements, foster dialogue with government leaders, and meet with other U.S. embassy contacts to advance U.S. foreign policy and America First priorities.   ECA funding will support approximately 35 international exchanges for approximately 70 Envoy participants, approximately eight alumni grants, and a technology system created by the applicant.  Each Sports Envoy program typically lasts 4-7 days excluding travel, and 7-10 days including travel. Alumni grants will enable part...

By digitizing criminal court files, the project will expedite investigations and prosecutions, ensuring that individuals accused of collaborating with Foreign Terrorist Organizations (FTO)s or Transnational Criminal Organizations (TCO)s, including those who threaten U.S. Interests, are held accountable. Enhanced digital access will also strengthen collaboration between U.S. and Lebanese Law Enforcement Agencies, enabling both countries to access criminal case files in minutes rather than months. This will significantly enhance the ability of U.S. agencies to investigate and disrupt FTO and TCO activities in Lebanon, directly supporting U.S. national security objectives.

The Office of Academic Exchange Programs of the Bureau of Educational and Cultural Affairs (ECA) announces an open competition for an assistance award to administer the FY 2026 U.S. South Pacific Scholarship Program (USSP). U.S. public and private non-profit organizations meeting the provisions described in Internal Revenue Code section 26 CFR 1.501(c)(3) may submit proposals to organize and carry out academic exchange program activities for up to eight participants for the USSP program (eligible nations for USSP are listed below in the Overview section).The Office plans to issue a cooperative agreement to support up to eight participants to undertake degree studies in the United States for the FY 2026 USSP program for approximately $925,000. Working closely with Public Affairs Sections at U.S. embassies in the East Asia and Pacific (EAP) region, the award recipient will be responsible for the administration of the programs, including outreach and recruitment, convening review panels and assisting with merit-based competitive selection and nomination, placing students at appropriate U.S. institutions for academic degree study, providing orientation, enrichment activities, and pre-return activities, providing monitoring and support services, conducting on-going monitoring and evaluation, and follow-up with program alumni. Please see the announcement for additional information.

The FY 2026 American Music Mentorship Program (AMMP) cooperative agreement will implement a mentorship exchange pairing international mid-career music industry professionals who manage, produce, distribute, and promote music - with U.S. music industry mentors. Rather than focusing solely on performers, AMMP aims to strengthen music industry infrastructure and create pathways that expand global market access for American music.   AMMP’s FY 2026 theme, Made in America: Influence and Innovation of the American Music Industry, emphasizes commercial and creative development through residencies and training to strengthen participants’ capacity to effectively partner with American creative industries. The program fosters professional development, knowledge sharing, and new industry pathways such as licensing, co-production, and distribution to position the American music sector as a platform for innovation and cross-border collaboration, underscoring its role as a driver of American economic growth and cultural influence.   Mentees from three to five countries will participate in a two-week U.S. residency followed by monthly virtual sessions with American music industry mentors over approximately 10 to 12 months to sustain collaboration.  Through curated mentorships these professionals will gain access to the U.S. music industry, enhance technical and business skills, and build lasting networks. Mentees will engage with experts from small companies, independent labels, and larger businesses during the residency, participating in workshops, forums, collaborations, and site visits.....

The Bureau of Educational and Cultural Affairs, through its Office of Citizen Exchanges, invites proposals to design and implement the Young Southeast Asian Leaders Initiative (YSEALI) Professional Fellowship. The program advances U.S. strategic interests in the Indo-Pacific by developing a network of emerging leaders from Association of Southeast Asian Nations (ASEAN) member states who share America’s founding principles of liberty, opportunity, and self-reliance. By promoting free enterprise, open markets, and innovation, the program fosters shared prosperity and supports a secure, free, and open Indo-Pacific.Through professional fellowships and reciprocal exchanges, YSEALI Professional Fellowship advances U.S. leadership by strengthening commercial ties, promoting regional stability, and supporting peace and security across the Indo-Pacific. Each year two cohorts of approximately 220 participants from Southeast Asia will travel to the United States for five to six weeks of professional and leadership development. Participants, ages 25 to 35, will be placed with U.S. public, private, and nonprofit institutions for customized placements aligned with four strategic themes central to U.S. foreign policy: Economic Prosperity, Strategic Energy and Minerals, Liberty and Freedom, and Peace and Security.The exchange will culminate in a YSEALI Professional Fellowship Forum in Washington, D.C., where participants will share lessons learned and explore future collaboration. Following each U.S. fellowship, approximately 100 American professionals will travel to Southeast Asia on Reci...

This NOFO has been amended. Please see the amended Notice of Funding Opportunity for additional information.As 2027 marks 15 years since the loss of Ambassador J. Christopher Stevens, and in honor of his enduring legacy, the Global Leaders Division, Office of Citizen Exchanges, Bureau of Educational and Cultural Affairs (ECA), invites proposal submissions for two cooperative agreements to design, administer, and implement activities under the broader J. Christopher Stevens Virtual Exchange Initiative (JCSVEI).ECA anticipates making two separate cooperative agreements to design, implement, and manage the FY 2026 J. Christopher Stevens Virtual Exchange Initiative (JCSVEI) under two distinct program options: (1) J. Christopher Stevens Virtual Exchange Initiative and (2) J. Christopher Stevens Virtual Exchange Initiative: Digital Leaders for Peace and Economic Opportunity. Applicants may submit applications for program option one or program option two. Organizations may submit two separate applications, one for each program option, if they wish to be considered for both. Each application will be evaluated independently. Each application must clearly state in the Executive Summary which program option is being proposed. If applying separately for each program options the applicant must clearly demonstrate the organizational capacity to implement both program options, including the ability to work in the MENA region and the United States and to deliver both online and hybrid program elements.The JCSVEI advances U.S. foreign policy priorities by championing American scientific exc...

The U.S. Department of State’s Embassy Uganda announces an open competition for management and operations of the American Center Kampala. This award will support a comprehensive program advancing U.S. priorities in Uganda through cultural and educational exchange by providing a strategic public platform where Ugandans can access information, participate in programs, and engage directly with American ideas and values.  The selected organization will manage all aspects of the American Center's daily operations, including, but not limited to, facility management, security coordination, staff supervision, and visitor services. The implementer must maintain a welcoming, clean, accessible hub that provides information about American culture, values, and educational opportunities, while building strong partnerships with local institutions, demonstrating effective resource management, establishing robust monitoring and evaluation systems, and employing innovative approaches to audience engagement. Additionally, the award recipient will develop and implement dynamic public programming that promotes mutual understanding between the United States and Uganda, including educational workshops, cultural events, English language programs, speaker series, and digital engagement initiatives. Programs must be interactive, accessible, and tailored to local audiences, including students, educators, entrepreneurs, and civil society leaders—while aligning with Embassy priorities and supporting key themes such as democratic governance, economic prosperity, educational opportunity, and people-to-pe...

This NOFO has been amended. Please see the full Notice of Funding Opportunity for all changes, which are highlighted in yellow. The Office of Academic Exchange Programs, Bureau of Educational and Cultural Affairs (ECA), invites proposal submissions for one cooperative agreement to design, administer, and implement the Young Southeast Asian Leaders Initiative Academic Fellows Program (YSEALI AFP).     YSEALI AFP will include approximately 16 institutes—eight in spring 2027 and eight in fall 2027—for approximately 285 undergraduate and recent graduates from Southeast Asia.  Each institute will be on one of four themes: Economic Prosperity, Liberty and Freedom, Natural Resources, and Peace and Security.    The award recipient will plan, implement, and oversee the 16 institutes under the YSEALI themes. Each institute will host approximately 17-18 Fellows from Southeast Asia.  Each institute will be approximately five weeks long and will include an approximately four-week academic residency at a U.S. college or university campus. Institutes will also include an approximately one-week integrated academic field experience (that includes time in Washington, DC) at the conclusion of the institute. The award recipient will coordinate with ECA to organize up to two YSEALI Fellows Forums, one in the spring and one in the fall, in Washington, DC, for all Fellows.   Applicants can administer YSEALI AFP fully through subawards or may propose to directly implement up to two institutes (one in spring, one in fall) and administer subawards for the remaining 14 institutes. No academic institu...

The Tax Counseling for the Elderly (TCE) Program offers FREE tax help to individuals who are age 60 or older. Section 163 of the Revenue Act of 1978, Public Law No. 95-600, 92 Stat. 2810, November 6, 1978, authorizes this cooperative agreement. The Act 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. This Act authorizes an appropriation of special funds, in the form of grants, to provide tax assistance to persons age 60 years of age or older. The IRS receives the funds as a line item in the appropriation. The total funds are distributed to the grant recipients for their expenses.  Eligible agencies and organizations compete for acceptance as a TCE grant recipient in compliance with the Federal Grant and Cooperative Agreement Act of 1977, Public Law No. 95-224, 92 Stat. 3, February 3, 1978, codified at 31 USC Chapter 63. 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 assistan...

The IRS initiative known as the Volunteer Income Tax Assistance (VITA) grant supports IRS VITA partner organizations operating a VITA program offering free tax preparation service for the underserved taxpayer. Partner organizations, operating a VITA program, help low- to moderate-income individuals, persons with disabilities, the elderly, limited English speakers, Native Americans and miliary file their taxes each year. The IRS awards a matching funds grant to support these partner organizations that offer free tax preparation services during the tax filing season at locations in all 50 states, Puerto Rico and the District of Columbia through their VITA program.