persons with disabilities, persons with limited English proficiency, Native Americans, individuals living in rural areas, and the elderly. (5) Lead national organization The term lead national organization means an organization described in section 501(c) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code which has demonstrated, to the satisfaction of the Secretary— (A) capacity in a minimum of 15 States, territories, or tribal areas, (B) expertise in the provision of tax preparation services to low-income taxpayers and underserved populations, (C) an ability to train program leadership and staff, (D) capacity to disseminate information throughout the United States, and (E) capacity to— (i) maintain a Web site through which information is disseminated in an easily accessible manner, and (ii) provide technical assistance and training through Web-based technologies. (6) Secretary The term Secretary means the Secretary of the Treasury or the Secretary’s delegate. 4. Grants to facilitate nationwide availability of volunteer income tax assistance for low-income and underserved populations (a) In general The Secretary, through the Internal Revenue Service, shall establish a Community Volunteer Income Tax Assistance Matching Grant Program (hereinafter in this section referred to as the VITA grant program ). Except as otherwise provided in this section, the VITA grant program shall be administered in the same manner as the Community Volunteer Income Tax Assistance matching grants demonstration program established under title I of division D of the Consolidated Appropriations Act, 2008. (b) Matching grants (1) In general The Secretary shall make available grants under the VITA grant program to provide matching funds for the development, expansion, or continuation of qualified return preparation programs assisting low-income taxpayers and members of underserved populations. (2) Application In order to be eligible for a grant under this section, a qualified return preparation program