Programs that provide advocacy services for people who have an ongoing tax issue with the IRS or other tax collection agencies that they have been unable to resolve through normal procedures. Included are agencies within the IRS or other tax collection agencies tasked with this responsibility and independent organizations that offer this form of assistance.

Libraries, post offices and other organizations that maintain supplies of blank tax forms for people who need them and/or maintain archives of past versions of tax forms for reference purposes. Included are organizations that provide copies of federal and state tax forms for individuals, businesses, corporations and other entities; property tax relief application forms; rent rebate and renter's tax credit application forms; property value reassessment application forms; utility tax exemption application forms and other similar documents. Also included are organizations that maintain Internet websites that have copies of tax forms that can be downloaded.

Programs that provide information and guidance for individuals who need to understand the federal tax laws as they apply to people in their situation.

Programs that maintain information about community resources that are appropriate for a specific target group or human services sector (for example, youth programs or addiction services) and which link individuals who are in need of specialized services with appropriate resources and/or which provide information about community agencies and organizations that offer specialized services.