24-LITCGrantApplication.docx

COMMONWEALTH OF MASSACHUSETTS

DEPARTMENT OF REVENUE

FY24 GRANT APPLICATION

FOR

LOW INCOME TAXPAYER CLINICS

ISSUED: August 8, 2023

APPLICATIONS DUE: August 29, 2023

BID NUMBER: BD-24-1028-DR129-DR129-91611

GRANT APPLICATION ATTACHMENTS

ATTACHMENT A - MODEL GRANT AGREEMENT

Department Massachusetts Department of Revenue

INTRODUCTION AND PURPOSE

A. Overview and Purpose of Procurement The Massachusetts Department of Revenue (DOR) is issuing this Grant Application to solicit Applications from qualified organizations or entities to develop, expand or support qualified low-income taxpayer clinics that provide education and assistance to low-income taxpayers seeking to file Massachusetts tax returns and to those engaged in disputes with the department.

While Low Income Taxpayer Clinics recognized by the Internal Revenue Service focus on federal tax issues, with assistance from these grants, DOR seeks to expand the ability of qualified organizations or entities in their mission to assist low-income individuals and Limited English Proficient Individual (LEPI) with Massachusetts specific tax issues. Recipients of these grants must:

· Represent individual low-income taxpayers in disputes with the Massachusetts Department of Revenue, helping to ensure that DOR receives meaningful appeal and hardship documentation

· Educate low income and LEPI taxpayers about their rights and responsibilities as Massachusetts taxpayers, encouraging such taxpayers to understand and achieve compliance with Mass tax laws

· Assist qualified taxpayers with claiming the Massachusetts Earned Income Tax Credit and helping them support their right to the credit if questioned

· Ensure that 95 percent of the taxpayers represented have income below 400% of the Federal Poverty Guidelines.

· Be part of a clinical program at an accredited law school, business school, accounting school or a federal non-profit organization.

· Cannot charge a fee for services, except for reimbursement of actual costs incurred.

In awarding FY24 LITC grants, DOR will also consider the number of taxpayers in the geographical area who have limited English proficiency.

B. Number of Grant Agreements and Grant Term Subject to appropriation, DOR intends to enter into at least 4 Grant Agreements with an average grant amount of $125,000 and to allocate a total of approximately $500,000 in state fiscal year 2024 for the Grant awards resulting from this Grant Application. Any additional Grant Applications received could impact the average grant amount.

The Grant Agreements awarded under this Grant Application shall commence upon execution by the parties and end on June 30, 2024, subject to (1) the Grantee’s satisfactory performance, as determined by DOR, of all duties and obligations under this Grant, and (2) any termination provisions set forth in the Grant, provided however, that DOR may terminate the Grant immediately if funding is unavailable due to a reduction in DOR’s Appropriation Account 1201-0122.

C. Statutory Authority - Funding Fiscal Year 2024 House 1 budget recommendation

1201-0122 For grants to qualified low-income taxpayer clinics established in section 13 of chapter 14 of the General Laws .............$500,000.

Please note that this appropriation language and funding level are from the Fiscal Year 2024 budget proposed by the Governor in March 2023 and are subject to change.

D. Administrative Authority - Section 1 of chapter 159 of the Acts of 2016 added:

M.G.L. Chapter 14 Section 13: Low-income taxpayer clinics providing education and assistance to low-income taxpayers; grants Section 13. (a) For the purposes of this section, the following words shall have the following meanings unless the context clearly requires otherwise:

"Low-income taxpayer'', an individual with a household income which does not exceed 400 per cent of the federal poverty level, as calculated by the United States Department of Health and Human Services.

"Qualified low-income taxpayer clinic'', a clinical program at an accredited law school, business school, accounting school or an organization described in 26 U.S.C. 501(c) and exempt from taxation under 26 U.S.C. 501(a) that does not charge a fee for services, except for reimbursement of actual costs incurred, and in which at least 95 per cent of taxpayers represented by the clinical program are low-income taxpayers.

"Qualified representative'', an individual who is authorized to practice before the department or the applicable court.

(b) The commissioner may, subject to appropriation, award grants to develop, expand or support qualified low-income taxpayer clinics that provide education and assistance to low-income taxpayers seeking to file tax returns and to those engaged in disputes with the department. The commissioner, in determining whether to award a grant under this section, shall consider the number of taxpayers who will be served by the clinic, including the number of taxpayers in the geographical area who have limited English proficiency, the quality of the program offered by the qualified low-income taxpayer clinic, including the qualifications of its administrators and qualified representatives and its record in providing services to low-income taxpayers. The commissioner shall give preference in awarding grants to qualified low-income taxpayer clinics that assist taxpayers in applying for the earned income credit available under subsection (h) of section 6 of chapter 62. Upon application of a qualified low-income taxpayer clinic, the department may award multi-year grants not to exceed 3 years.

E. Procurement Timetable The anticipated timeline for this Grant Application, which is subject to change at the discretion of DOR, is as follows:

MODEL GRANT AGREEMENT

This Grant Application contains provisions that shall be incorporated into any Grant Agreement (Attachment A) to be executed with a selected Respondent. Such Grant Agreement shall also include the Standard Contract Form with Commonwealth Terms and Conditions. DOR reserves the right to modify Attachment A as it deems necessary. Changes to the Grant Agreement after its execution by the parties shall be made only by written amendment.

SUBMISSION OF APPLICATION - INSTRUCTIONS

This Grant Application must be submitted by the deadlines specified in Section 1.E. The Respondent must complete all sections of this Grant Application and include all required forms and attachments. All Grant Applications must be submitted electronically in accordance with the submission instructions in this section.

Respondents should download all Grant Application documents from COMMBUYS. If necessary, Respondents may request a copy of the Grant Application, or any of its components, by contacting DOR’s Grant Application Contact.

All procurements posted on COMMBUYS (Bids) require the submission of electronic Applications. To submit an electronic Application, Respondents must register and maintain an active COMMBUYS Seller subscription account. Questions regarding COMMBUYS should be directed to the COMMBUYS Help Desk at commbuys@state.ma.us. In addition, there is a webcast, How to Locate and Respond to a Bid in COMMBUYS, that Respondents may find helpful. Please see Section 11 of this Grant Application for further information about COMMBUYS. Respondents must submit electronic Applications on COMMBUYS by the date and time specified in Section 1.E. COMMBUYS will not accept submissions after the Grant Application Due date (Bid Opening Date). The Respondent shall comply with all COMMBUYS electronic submission requirements and file size limits. Comment by Eastman, Mireille T. (DOR): This video is no longer available. Is there another one?

Please note that it is the responsibility of the prospective Respondent and awarded Grantee to keep current the email address of the Respondent’s contact person and prospective Grant manager, if awarded a grant, and to monitor that email inbox for communications from the Committee, including requests for clarification. The Committee and the Commonwealth assume no responsibility if a prospective Respondent’s/awarded Grantee’s designated email address is not current, or if technical problems, including those with the prospective Respondent’s/awarded Grantee’s computer, network. or internet service provider (ISP) cause email communications sent to/from the prospective Respondent/awarded Grantee and DOR to be lost or rejected by any means, including email or spam filtering.

SECTION 4. GRANT APPLICATION QUESTIONS

The “Bid Q&A” provides the opportunity for Respondents to ask written questions and receive written answers from DOR. All Respondents’ questions must be submitted through the Bid Q&A found on COMMBUYS (see below for instructions). Questions may be asked only prior to the Written Questions Due date specified in the timetable in Section 1.E. of this Grant Application. DOR reserves the right not to respond to questions submitted after this date. It is the Respondent’s responsibility to verify receipt of questions.

Please note that any questions submitted to DOR using any other medium (including those that are sent by mail, fax, email, or voicemail, etc.) will not be answered. To reduce the number of redundant or duplicate questions, Respondents are asked to review all questions previously submitted to determine whether the Respondent’s question has already been posted.

Respondents are responsible for entering content suitable for public viewing since all of the questions are accessible to the public. Respondents should not include any information that could be considered personal, security sensitive, inflammatory, incorrect, or otherwise objectionable, including information about the Respondent’s company or other companies. DOR reserves the right to edit or delete any submitted questions that raise any of these issues or that are not in the best interest of the Commonwealth.

Questions received after the deadline may be disregarded. DOR will review questions received by the deadline and at its discretion prepare written responses to questions which DOR determines to be of general interest. The written answers will be posted on COMMBUYS. Only written answers are binding on DOR. Respondents should check COMMBUYS for updates.

SECTION 5. GRANT APPLICATION REQUIREMENTS

As part of the Grant Application, the Respondent must attach a cover letter, signed by an authorized signatory that:

1. States the name of Respondent’s Organization/Entity, legal address, website URL and Federal Tax Identification Number.

2. Lists the name, title, street address, email address and telephone number for the individual who should be contacted for purposes of discussing any aspect of this completed Application submitted by the Respondent.

3. Certifies that the information contained in this Grant Application is true and complete.

4. If applicable, certifies that the Respondent is an entity registered with the Department of Revenue and/or the Massachusetts Secretary of State.

5. States that Respondent accepts the terms of this Grant Application and of the Grant Agreement (Attachment A), without substantive change.

6. Certifies that that Respondent is in stable financial condition and has not been in bankruptcy and/or receivership within the last three calendar years.

7. Certifies that the Respondent has complied with all applicable laws of the Commonwealth relating to taxes, wage reporting and the withholding and remitting of child support and is in good standing with respect to all returns due and taxable payable. Note that DOR may verify the compliance of every Respondent with the tax, wage reporting and child support laws of another jurisdiction upon receipt of the Respondent’s Application.

8. Discloses any civil litigation, criminal investigation, indictment, prosecution, or other proceeding that has been brought against Respondent in the last three years; and

9. States whether or not the Respondent or any of its employees has a possible conflict of interest in connection with the performance of services required under a Grant Agreement resulting from this Grant Application and if so, the nature of that conflict. (Any questions about the applicability or operation of chapter 268A should be addressed to the State Ethics Commission at (617) 371-9500. The State Ethics Commission’s website is www.mass.gov/ethics.).

B. The Respondent must complete, sign, and submit the following Commonwealth-required forms. All of the forms may be downloaded from the “File Attachments” section of this solicitation on the COMMBUYS website.

1. Standard Contract Form (Includes the Commonwealth Terms and Conditions)

2. Request for Taxpayer Identification Number and Certification (Massachusetts Substitute W-9 Form) – Will be provided through DocuSign, if necessary.

3. Electronic Funds Transfer Authorization Agreement – Will be provided through DocuSign, if necessary.

4. Contractor Authorized Signatory Listing – Will be provided through DocuSign, if necessary.

Section 6. ORGANIZATIONAL CAPACITY

Provide a brief overview of your organization/entity including the following:

1. Formation date, goals, and mission.

2. Experience in providing services to low-income taxpayers and/or taxpayers with limited English proficiency. Include language proficiencies available and describe how language assistance is delivered.

3. Experience in assisting taxpayers in all aspects of the earned income credit under M.G.L. c. 62, section 6(h);

4. Titles and functional descriptions of all Key Personnel performing services under the grant funding; and

5. Description of the type(s) of training provided to staff, students, and volunteers. Include training topics, conferences or seminars, and training specific to providing services to taxpayers.

Section 7. PROGRAM PLAN

Attach a Program Plan that includes, among other things:

1. List of current and/or proposed clinic locations.

2. Description of geographic location(s) that will be served. Include information about significant populations with limited English proficiency in those locations and how your LITC services are marketed to LEPI populations.

3. Description of services and educational activities that will be provided to taxpayers. Include topics and how services are delivered; and

4. Description of strategy for monitoring and evaluating quality, client satisfaction and both current year and long-term program results.

Section 8. BUDGET PLAN

Attach a complete Budget detailing the total amount of funds requested under this Grant Application. The budget must reflect all activities in State Fiscal Year 2024 that the Grant Funds will be funding. Describe each line item and provide a breakdown of all costs, including salaries and fringe benefits. A budget narrative to support your Budget Plan must also be included.

All funds may only be expended for goods or services provided by, or received by, June 30, 2024.

Section 9. APPLICATION EVALUATION/REVIEW PROCESS

All Grant Applications that are received on or before the submission deadline (See Section 1.E.) will be reviewed by the Evaluation Committee (Committee). Any Applications determined to be nonresponsive to any specification or requirement of this Grant Application, including instructions governing submission of the Application, will be disqualified without evaluation unless the Committee determines that the noncompliance is insubstantial, in which case it may seek clarification or allow the Respondent to make technical corrections.

Once the Committee has determined that the Respondent submitted the information required in Sections 5.A and 5.B, the Committee will evaluate each element of the Respondent’s Organizational Capacity (Section 6), Program Plan (Section 7) and Budget Plan (Section 8) for comprehensiveness, appropriateness, feasibility, clarity, effectiveness, and responsiveness to the needs of DOR and the goals of low-income taxpayer clinics pursuant to M.G.L. c. 14, § 13A.

The Organizational Capacity, Program Plan and Budget Plan will be numerically scored based on the information provided in this Application. The Committee’s evaluation will be based on, among other things, the Grantee’s experience with varied types of disputes, scope of services provided, procedure for monitoring and evaluating program results, qualifications of staff and quality of training for students and volunteers.

DOR may give preference to Respondents based on their experience in assisting taxpayers with all aspects of the earned income credit, the geographical location(s) the Respondent serves, and their ability to assist low-income individuals and limited English proficiency individuals.

DOR will contact each Respondent to discuss their Program and Budget Plans, and to determine the appropriate amount of grant funding for each such Respondent.

SECTION 10. GRANT AWARDS

The award of any Grant Agreement under this Grant Application shall be subject to sufficient appropriation, availability of state funds, all necessary state approvals, and successful negotiation of Grant Agreement terms.

SECTION 11. COMMONWEALTH TERMS AND REQUIREMENTS

COMMBUYS Market Center. COMMBUYS is the official source of information for this Bid and is publicly accessible at no charge at www.commbuys.com. Information contained in this Grant Application document and in COMMBUYS, including file attachments, announcements, modifications, and information contained in the related Questions and Answers (Q&A), if any, are all components of the procurement.

Respondents are solely responsible for obtaining all information distributed for this procurement via COMMBUYS.

It is each Respondent’s responsibility to check COMMBUYS for:

· Any amendments, addenda, announcements, or modifications to this procurement, and

· Any Q&A records related to this procurement.

The Commonwealth accepts no responsibility and will provide no accommodation to Respondents who submit this Grant Application based on out-of-date information received from a source other than COMMBUYS.

COMMBUYS Subscription. Respondents may elect to obtain a free COMMBUYS Seller subscription which provides value-added features, including automated email notification associated with postings and modifications to COMMBUYS records. To submit an Application, Respondents must register and maintain an active COMMBUYS Seller subscription account.

All Respondents agree that, if awarded a Grant Agreement: (1) they will maintain an active seller account in COMMBUYS; (2) they will comply with all requests by the procuring entity to utilize COMMBUYS for the purposes of conducting all aspects of purchasing and invoicing with the Commonwealth, as added functionality for the COMMBUYS system is activated; and (3) in the event the Commonwealth adopts an alternate market center system, successful Respondents will be required to utilize such system, as directed by the procuring entity.

The COMMBUYS system introduces terminology, which Respondents must be familiar with to conduct business with the Commonwealth. To view this terminology and to learn more about the COMMBUYS system, visit the COMMBUYS Resource Center.

Questions specific to COMMBUYS should be made to the COMMBUYS Help Desk at commbuys@state.ma.us.

Respondent Communications. Respondents are prohibited from communicating directly with any employee of DOR concerning this Grant Application, and no other individual Commonwealth employee or representative is authorized to provide any information or respond to any question or inquiry concerning this Grant Application except as specified below. Respondents may contact DOR’s Grant Application Contact in the event the Respondent is having trouble accessing the complete Grant Application or obtaining any required attachments electronically through COMMBUYS.

Grant Application Contact Joseph Bellofatto Financial Services Bureau PO Box 9556 Boston, MA 02114-9556 Email: bellofatto@dor.state.ma.us

Publicity. The Grantee shall obtain the prior written approval of DOR before it or any employee makes any statement bearing on the work performed or data collected under the Grant to the press or other medium of communication.

Reasonable Accommodation. Respondents with disabilities or hardships who seek reasonable accommodation, which may include the receipt of Grant Application information in an alternative format, must submit a written statement to the Grant Application Contact describing the Respondent’s disability and the requested accommodation. The Commonwealth reserves the right to reject unreasonable requests.

Closing Date. Applications received after the Bid Opening Date listed in COMMBUYS (closing date of Bid) will be rejected. Individual requests for extension of the time for submitting Applications will be denied.

Amendment or Withdrawal of Grant Application. If DOR decides to amend or clarify any part of this Grant Application, an announcement and a written amendment will be posted on COMMBUYS. DOR reserves the right to amend the Grant Application at any time prior to execution of Grant Agreement(s) and to terminate this procurement in whole or in part at any time.

Grant Application Errors. This Grant Application may contain errors that may be corrected by DOR at any time prior to Grant Agreement execution. Corrections to this Grant Application will be posted on COMMBUYS.

Electronic Funds Transfer (EFT). All Respondents responding to this Grant Application must agree to participate in the Commonwealth Electronic Funds Transfer (EFT) program for receiving payments, unless the Respondent can provide compelling proof that it would be unduly burdensome. EFT is a benefit to both Grantees and the Commonwealth because it ensures fast, safe, and reliable payment directly to Grantees and saves all parties the cost of processing checks. Grantees are able to track and verify payments made electronically through the Comptroller’s VendorWeb application. The Electronic Funds Transfer Sign-Up Form is available here: https://massfinance.state.ma.us/VendorWeb/eftRegisterfrm.asp. Additional information about EFT and VendorWeb is available on the VendorWeb site. Comment by Eastman, Mireille T. (DOR): This link doesn't work

Any successful Respondent must enroll in EFT. The Electronic Funds Transfer Sign Up Form, along with the voided check, submitted within the Grant Application will be reviewed, approved, and forwarded to the Office of the Comptroller. If the Respondent is already enrolled in the program, it may so indicate in its Application. Because the Electronic Funds Transfer Sign Up Form contains banking information, this form, and all information contained on this form, shall not be considered a public record and shall not be subject to public disclosure through a public records request.

Commonwealth of Massachusetts Standard Contract Form and Commonwealth Terms and Conditions. Respondents selected as Grantees agree to abide by the terms of the Commonwealth of Massachusetts Standard Contract Form and Commonwealth Terms and Conditions. DOR is prohibited from amending these documents or agreeing to any change in the language. Any Respondent’s suggestion or requirement altering these documents will be disregarded.

Acceptance of Application Content. The entire contents of the Respondent’s Application shall be binding. This Grant Application and all information or documents submitted in response to it by a selected Respondent will, at DOR’s discretion, be incorporated by reference into any Grant Agreement awarded as a result of this Grant Application.

Alterations. Respondents may not alter (manually or electronically) the Grant Application language, or any procurement component files, except as directed in the Grant Application.

Modifications to the body of the Grant Application, specifications, terms and conditions, or which change the intent of this Grant Application are prohibited and may disqualify an application.

Authorizations and Appropriations. Any Grant awarded under this Grant Application is subject to all necessary state approvals, as applicable, including from the Office of the Comptroller, and is subject to appropriation of sufficient funding, as determined by DOR.

Confidentiality. The selected Respondents shall be required to comply with all state and federal laws and regulations applicable to the privacy and security of personal and other confidential information, and the additional terms, conditions and obligations relating to the privacy, security and management of personal and other confidential information that may be set forth in Attachment A. Further, DOR reserves the right to add any requirement during the course of the Grant that it determines it must include in the Grant in order for DOR to comply with all applicable state and federal laws and regulations relating to privacy and security, including but not limited to the state tax confidentiality laws.

Conflict of Interest. The Respondent may not have any interest that will conflict with the performance of services required under any Grant resulting from this Grant Application, or that may be otherwise anti-competitive, as determined by DOR, for the duration of the Grant. In order to so demonstrate, a Respondent may be required to submit any additional relevant information requested by DOR regarding its financial, legal, contractual, or other interests. If after additional information is submitted, DOR, in its sole judgment, determines that a Respondent possesses a conflicting interest, DOR may propose or consider any measures which would eliminate or mitigate such conflicting interest to DOR’s satisfaction.

Grant Expansion. If additional funds become available during the Grant duration period, DOR reserves the right to increase funding to some or all grants executed as a result of this Grant Application.

Costs. The Commonwealth will not be responsible for any costs or expenses incurred by Respondents in responding to this Grant Application.

Ownership of Submitted Applications. DOR shall be under no obligation to return any Applications or materials submitted by a Respondent in response to this Grant Application. All materials submitted by Respondents become the property of the Commonwealth of Massachusetts and will not be returned to the Respondent.

Public Records. All Applications and related documents submitted in response to this Grant Application are public records and are subject to the Massachusetts Public Records Law, M.G.L. c. 66, § 10 and M.G.L. c. 4, § 7 subsection 26. Any statements in submitted Applications that are inconsistent with these statutes will be disregarded.

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