technical assistance in reaching one or more underserved populations. (2) Eligible organization For purposes of this subsection, the term eligible organization means any organization which— (A) is described in section 501(c) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code, (B) has, to the satisfaction of the lead national organization, demonstrated expertise and evidenced-based practices in specialized outreach to, and service of, one or more underserved populations, and (C) has, to the satisfaction of the lead national organization, demonstrated expertise in the provision of specialized technical assistance relating to qualified return preparation programs for one or more targeted underserved populations. (3) Application In order to be eligible for a subgrant under this subsection, an eligible organization shall submit an application to the lead national organization at such time, in such manner, and containing such information as the lead national organization may reasonably require for each fiscal year. (4) Use of funds An eligible organization which receives a subgrant under this subsection shall assist the Center by— (A) providing technical assistance to qualified return preparation programs with targeted outreach and assistance to one or more underserved populations, and (B) including strategies for the provision of technical assistance targeting individuals and families with annual household earnings at or below 250 percent of the poverty line within the underserved populations served by the subgrant. (5) Subgrant amount (A) In general Each year, the lead national organization shall make available subgrants which, in the aggregate, do not exceed 40 percent of the grant received under subsection (a). (B) Underserved populations Of the amount of subgrants provided under subparagraph (A)— (i) not less than 25 percent shall be dedicated to specialized technical assistance in serving taxpayers with disabilities, (ii) not less than 25 percent shall be dedicated to