PROGRAM OBJECTIVES:
To authorize the Internal Revenue Service to enter into agreements with private or public nonprofit agencies or organizations; to establish a network of trained volunteers to provide free income tax information and return preparation assistance to elderly taxpayers.

 ELIGIBLE FUNCTIONAL CATEGORIES:
1. INCOME SECURITY AND SOCIAL SERVICES;
- Old Age Assistance;

 WHO CAN BENEFIT FROM THIS PROGRAM:
- Senior Citizen (60+);

 WHO CAN APPLY:
- Public non-profit institution/organization (includes institutions of higher education and hospitals);
- Private non-profit institution/organization (includes institutions of higher education and hospitals);