and evaluation in volunteer income tax assistance (1) Establishment There is hereby established the National Center to Promote Quality, Excellence, and Evaluation in Volunteer Income Tax Assistance (hereinafter in this section referred to as the Center ). (2) Purpose The Center shall— (A) promote the adoption of a universally accessible volunteer training platform for the preparation of Federal income tax returns, (B) provide capacity-building technical assistance to qualified return preparation program managers, (C) identify and disseminate best practices related to tax site management emerging from States, community-based organizations, nonprofit providers, and local government entities, (D) support outreach and marketing efforts to encourage the use of qualified return preparation programs receiving funding under section 4, and (E) provide evaluation of programs and activities funded under this Act, including— (i) identification, both in aggregate and disaggregate, of gaps in services for low-income taxpayers and underserved populations, and (ii) independent evaluation of progress toward program objectives, as defined by the Secretary. (3) Administration (A) In general The Secretary shall— (i) designate, through a competitive process, one qualified entity to be the lead national organization, and (ii) provide an annual grant to the lead national organization designated under clause (i). (B) Duties of lead national organization The lead national organization shall use funds provided through the grant in subparagraph (A)(ii) to— (i) carry out the purposes of the Center, and (ii) make subgrants as provided in subsection (b). (b) Subgrants (1) In general The lead national organization shall make available subgrants to eligible organizations to facilitate specialized 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