The Community Tax Law Project (CTLP) is a 501(c)(3) Virginia corporation founded in 1992. Its primary mission is to provide low-income Virginia taxpayers with pro bono representation in federal and state tax disputes and to educate low-income individuals about their rights and responsibilities as U.S. taxpayers. CTLP accomplishes its mission through a panel of volunteer attorneys and accountants and an in-house legal staff. The Project screens clients for financial eligibility and case merit; it then discusses the case with a volunteer from the client's geographic area prior to making the referral. CTLP also provides assistance to nonprofit organizations located in the Richmond and Central Virginia area whose mission is to assist low-income individuals. CTLP's nonprofit services are restricted to assisting these groups with drafting articles of incorporation and bylaws, applying for recognition of tax-exempt status, and brief advice during the start-up phase. CTLP also assists established organizations that cannot afford tax counsel with more complex tax issues.