---
kind: "section"
citation: "26 U.S.C. § 7526"
title: "26"
title_heading: "Internal Revenue Code"
number: "7526"
heading: "Low-income taxpayer clinics"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7526"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 77 — Miscellaneous Provisions"
---

# §7526. Low-income taxpayer clinics

- (a) **In general—** The [Secretary](/usc/26/7701.md?p=a-11-B) 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](/usc/26/7701.md?p=a-14) clinics.
- (b) **Definitions—** For purposes of this section—
  - (1) **Qualified low-income taxpayer clinic—**
    - (A) **In general—** The term “qualified low-income [taxpayer](/usc/26/7701.md?p=a-14) 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
      - (ii)
        - (I) represents low-income [taxpayers](/usc/26/7701.md?p=a-14) in controversies with the Internal Revenue Service; or
        - (II) operates programs to inform individuals for whom English is a second language about their rights and responsibilities under this title.
    - (B) **Representation of low-income taxpayers—** A clinic meets the requirements of [subparagraph (A)(ii)(I)](#b-1-A-ii-I) if—
      - (i) at least 90 percent of the [taxpayers](/usc/26/7701.md?p=a-14) 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](/usc/26/7701.md?p=a-23) generally does not exceed the amount specified in section 7463.
  - (2) **Clinic—** The term “clinic” [includes](/usc/26/7701.md?p=c)—
    - (A) a clinical program at an accredited law, business, or accounting school in which [students](/usc/26/7701.md?p=b-5-D) represent low-income [taxpayers](/usc/26/7701.md?p=a-14) in controversies arising under this title; and
    - (B) an organization described in [section 501(c)](/usc/26/501.md?p=c) and exempt from tax under [section 501(a)](/usc/26/501.md?p=a) which satisfies the requirements of [paragraph (1)](#b-1) through representation of [taxpayers](/usc/26/7701.md?p=a-14) or referral of [taxpayers](/usc/26/7701.md?p=a-14) to qualified representatives.
  - (3) **Qualified representative—** The term “qualified representative” means any individual (whether or not an attorney) who is authorized to practice before the Internal Revenue Service or the applicable court.
- (c) **Special rules and limitations—**
  - (1) **Aggregate limitation—** Unless otherwise provided by specific appropriation, the [Secretary](/usc/26/7701.md?p=a-11-B) 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](/usc/26/7701.md?p=a-14) clinic, the [Secretary](/usc/26/7701.md?p=a-11-B) 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](/usc/26/7701.md?p=a-11-B) shall consider—
    - (A) the numbers of [taxpayers](/usc/26/7701.md?p=a-14) who will be served by the clinic, [including](/usc/26/7701.md?p=c) the number of [taxpayers](/usc/26/7701.md?p=a-14) in the geographical area for whom English is a second language;
    - (B) the existence of other low-income [taxpayer](/usc/26/7701.md?p=a-14) clinics serving the same population;
    - (C) the quality of the program offered by the low-income [taxpayer](/usc/26/7701.md?p=a-14) clinic, [including](/usc/26/7701.md?p=c) the qualifications of its administrators and qualified representatives, and its record, if any, in providing service to low-income [taxpayers](/usc/26/7701.md?p=a-14); and
    - (D) alternative funding sources available to the clinic, [including](/usc/26/7701.md?p=c) amounts received from other grants and contributions, and the endowment and resources of the institution sponsoring the clinic.
  - (5) **Requirement of matching funds—** A low-income [taxpayer](/usc/26/7701.md?p=a-14) clinic must provide matching funds on a dollar-for-dollar basis for all grants provided under this section. Matching funds may include—
    - (A) the salary ([including](/usc/26/7701.md?p=c) fringe benefits) of individuals performing services for the clinic; and
    - (B) the cost of equipment used in the clinic.

    Indirect expenses, [including](/usc/26/7701.md?p=c) general overhead of the institution sponsoring the clinic, shall not be counted as matching funds.

  - (6) **Provision of information regarding qualified low-income taxpayer clinics—** Notwithstanding any other provision of law, officers and [employees](/usc/26/7701.md?p=a-20) of the Department of the Treasury may—
    - (A) advise [taxpayers](/usc/26/7701.md?p=a-14) of the availability of, and eligibility requirements for receiving, advice and assistance from one or more specific qualified low-income [taxpayer](/usc/26/7701.md?p=a-14) clinics receiving funding under this section, and
    - (B) provide information regarding the location of, and contact information for, such clinics.

## Source credit

(Added Pub. L. 105–206, title III, § 3601(a), July 22, 1998, 112 Stat. 774; amended Pub. L. 116–25, title I, § 1402(a), July 1, 2019, 133 Stat. 997.)

## Notes

### Editorial Notes

### Amendments

2019—Subsec. (c)(6). Pub. L. 116–25 added par. (6).

### Statutory Notes and Related Subsidiaries

### Effective Date of 2019 Amendment

Pub. L. 116–25, title I, § 1402(b), July 1, 2019, 133 Stat. 997, provided that: “The amendment made by this section [amending this section] shall take effect on the date of the enactment of this Act [July 1, 2019].”

### Effective Date

Pub. L. 105–206, title III, § 3601(c), July 22, 1998, 112 Stat. 776, provided that: “The amendments made by this section [enacting this section] shall take effect on the date of the enactment of this Act [July 22, 1998].”