Section of Taxation Pro Bono Activities
Section of Taxation
Pro Bono Committee
Chair: Pamela F. Olson
Section Director
Christine Brunswick brunswickc@staff.abanet.org
Subcommittees:
Tax Section Homepage: http://www.abanet.org/tax/groups/probono/
The Section of Taxation's Pro Bono Committee is committed to expanding opportunities for its members to participate in pro bono activities and helping ensure that those activities make a positive difference to the low-income community. The Section actively encourages participation in Voluntary Income Tax Assistance (VITA) and Low Income Taxpayer Clinic (LITC) programs that allow volunteers to assist taxpayers in communities throughout the United States.
VITA
The IRS Volunteer Income Tax Assistance program was organized to provide free assistance to low-income, elderly, disabled and Limited English Proficient (LEP) individuals who require assistance in preparing their tax returns and cannot afford the services of a paid professional tax preparer. Locations and operating hours of VITA sites throughout the country are available through the IRS.
Learn how to volunteer for the VITA program!
LITC
Low-Income Taxpayer Clinics have been set up in communities across the country, to provide pro bono representation to low-income taxpayers in federal tax disputes, as well as education and outreach to taxpayers for whom English is a second language. Those accredited law schools, business schools, and 501(c) organizations eligible, may apply for an LITC grant through the IRS.
The Pro Bono Committee developed a pilot project, supported by the IRS, to coordinate a nationwide toll-free number system to access Low-Income Taxpayer Clinics. The program allows low-income taxpayers with tax-controversy problems to dial a single toll-free number and connect with the nearest local low-income taxpayer clinic (LITC). The program is now active in Virginia, Maryland, New Jersey, Pennsylvania and the District of Columbia, and the hope is to expand the program nationwide. The Section also works to connect its members and other tax professionals seeking pro bono opportunities with LITCs in their communities.
Pro Bono Award
The Section of Taxation's Pro Bono Award was established in 2002, to recognize one or more individuals or law firms that have provided outstanding and sustained commitment to pro bono activities. The award encourages other tax lawyers to become involved in pro bono work on behalf of low-income taxpayers.
Tax Tips 4 U
The Section of Taxation developed TaxTips4U, a Web site dedicated to providing helpful, up-to-date information for consumers seeking a better understanding of their rights and responsibilities as taxpayers. The Web site is provided as a public service of the Section, and provides many resources for the general public
The Web site provides Information for Taxpayers , on issues such as Higher Education Tax Benefits, Choosing and Working with a Tax Preparer, E-filing and the Military Family Tax Relief Act provisions. It also includes links to many useful IRS resources, including information on where to file and when to expect a refund.
TaxTips4U also provides useful information for those working with tax-exempt organizations, such as directors, executives, volunteers and others. The latest news and IRS information regarding the management and lifecycle of charitable organizations is available on the site. Additional, similar IRS information is available for small business owners and the self-employed.
Tax-Exempt Toolkit
The Section of Taxation's Diversity Committee developed the Tax-Exempt Tool Kit to give directors, executives, volunteers and others associated with small exempt organizations a basic overview of the various laws and financial responsibilities facing the average small exempt organization. The primary focus is on 501(c)(3) public charities, but some of the information is useful for 501(c)(4)s and trade associations or business leagues exempt under 501(c)(6).
Included in the Tool Kit is basic introductory information on how to start a small non-profit, employment and accounting issues involved, fiduciary responsibilities of the board of directors, and other legal and management issues. For more information about the Tool-Kit, contact Shannon King Nash.
