27-LITCGrantBudgetTemplate.xlsx

XLSX spreadsheet 19 KB Posted Aug 10, 2026

Attached to: Low Income Taxpayer Clinic Grants
Solicitation number: BD-27-1028-DR999-DR999-132038
Issued by: Massachusetts

About this file

Written by GovTribe AI · Aug 12, 2026

This is a budget template document issued by the Massachusetts Department of Revenue for Low-Income Taxpayer Clinic (LITC) Grant applications under Bid Number BD-27-1028-DR999-DR999-132038 for fiscal year 2027. The template provides detailed instructions for organizations seeking state grant funding to operate a LITC program. Applicants must complete a comprehensive annual budget worksheet that categorizes all anticipated expenses, including personnel costs, fringe benefits, travel and staff development, equipment purchases of $5,000 or more, supplies under $5,000, contractual services, and other direct costs. The budget template requires applicants to submit a detailed narrative explanation for each expense category, demonstrating how costs directly support LITC activities. Organizations must calculate Full-Time Equivalent (FTE) positions based on 2,080 annual hours for full-time employees and provide itemized cost breakdowns for all line items.

The budget template allows applicants to claim total direct costs (the sum of all expense categories A through G) plus indirect charges or administrative overhead allocations. Organizations without a negotiated Indirect Cost Rate Agreement (ICRA) may utilize a de minimis indirect cost rate of ten percent of Modified Total Direct Costs (MTDC) under the Uniform Guidance. Applicants must document their methodology for allocating shared costs between LITC activities and other organizational programs. All budget figures are reported in whole dollar amounts. Questions regarding the application process should be directed to Mireille Eastman at eastmanm@dor.state.ma.us. The template is subject to the Freedom of Information Act (FOIA) and may be released with appropriate redactions to protect taxpayer information confidentiality.

View the file

Other files

File	Type	Posted
27-LITCGrantAgreement~1.docx	DOCX document	Aug 10, 2026
27-LITCApplication.docx	DOCX document	Aug 10, 2026
27-LITCGrantApplication~2.docx	DOCX document	Aug 10, 2026
StandardContractFEB2026.docx	DOCX document	Aug 10, 2026

On GovTribe

Work with this file

Download the original file
Contacts named in this file
Similar government files
Ask GovTribe AI about this file

Try for free Login

Text version

The file's text, extracted by GovTribe without its formatting.

LITC State App. Budget Template

Massachusetts Department of Revenue
Low-Income Taxpayer Clinic (LITC) Grant Application
	Bid Number: BD-27-1028-DR999-DR999-132038
FY2027 Budget Template
Detailed Annual Budget Worksheet (See note below)

Name of Low Income Taxpayer Clinic:

Date of Submission:

	Expense Categories	State Grant funding Amount requested (Enter dollar amount in whole dollars)	Detailed Budget Narrative explanation (Enter Narrative description of costs)
A.	Personnel
B.	Fringe and Benefits
C.	Travel/Staff Development/Seminars/Convention
D.	Equipment
E.	Supplies
F.	Contractual
G	Other Expenses (i.e. Communication, advertising, etc.)
H	Total Direct Costs (Total of A through G)	$0
I	Indirect Charges/Administrative Support Allocation	$0
J	Grand Total costs (J.) equals Total of Direct Costs (H.) plus Indirect Charges (I.)	$0

Instructions

Massachusetts Department of Revenue
FY2027 Budget Template Instructions
Detailed Budget Worksheet Instructions for Massachusetts LITC Grant Application
Note: Application forms, including this form may be released under the Freedom of Information Act (FOIA). In response to a FOIA request, DOR will release these forms after appropriate redactions to ensure confidentiality of taxpayer information.
A. Personnel	Report salaries and wages that will be paid to LITC staff. Do not include fringe benefits in this category (fringe benefits should be accounted for in category B). In the explanation, list each staff member's name or if they are “to be hired,” position, rate of pay and time to be devoted to clinic activities (hourly wage and number of hours of service, or annual salary and percentage of annual salary). State the portion of each staff member's budgeted salary or wages to be paid from state grant funds funds.
	1. Calculate the Full-Time Equivalent (FTE) for each clinic employee. Determine each clinic staff member’s full-time equivalent (FTE). The FTE number is arrived at by dividing the number of hours the employee will devote to LITC activities during the year by the total hours that will be worked by a full-time employee in a year. For many organizations, an employee is considered full-time if he or she works 40 hours a week (for other programs it might be a different number). For this example, we will assume full-time is 40 hours per week. In one year, a full-time employee would work 40 hours multiplied by 52 weeks for a total of 2,080 hours. If the employee will devote 2,080 hours to the LITC, his or her FTE will be 1.0 (2,080 LITC hours/2,080 total hours). If the employee will work 1,560 hours on LITC activities, then the FTE will be .75 (1,560 LITC hours/2,080 total hours). Annual leave, sick leave, compensatory time off, and other approved leave categories are considered "hours worked" for purposes of defining full-time equivalent employment that is reported.
	2. Calculate the personnel expense for each staff member. For full-time salaried employees, multiply the total salary by the FTE, as calculated above, to arrive at the LITC share of the personnel expense. For salaried part-time staff, calculate the percentage of the staff’s time to be devoted to the LITC (LITC hours/total hours) and then multiply that percentage by the employee’s total salary. For hourly employees, multiply the LITC hours to be worked by the hourly rate.

B. Fringe and Benefits	Report fringe benefits that will be paid on behalf of LITC staff whose wages and salaries are reported in category A, Personnel. Include in the explanation:
	• The fringe benefits rate(s), including the formula (methodology) for calculating fringe benefits for each position listed in category A;
	• The items that are included in fringe benefits and the dollar amount which will be charged to the state grant.

C. Travel/Staff Development/Seminars/Convention	Report budgeted travel costs, including costs associated with attending the conferences and other travel expenses directly related to conducting LITC business or activities. In the explanation, identify:
	• The travel costs to be incurred;

D. Equipment	Report the budgeted cost of equipment purchases that equal or exceed $5,000 that will be used in operating an LITC program. Equipment costing less is included in category E, Supplies. Report leased equipment under category F, Contractual and equipment maintenance expense under category H, Other Expenses.
E. Supplies	This expense category is used to report the cost of supplies and equipment costing less than $5,000 that will be used in operating the LITC.
F. Contractual	Report the budgeted cost of rent, utilities, and other contracted items or services that will be used in operating an LITC program. If a contracted item or service pertains to other programs in addition to LITC activities, only the portion directly attributable to LITC activities may be allocated to the LITC program. The narrative must explain the methodology used to apportion costs between the LITC activities and other programs.

G. Other Expenses Report all other direct costs that will be incurred in operating the LITC program that are not properly included in categories A through G.

H. Total Direct costs Total of A through G expense categories referenced above.

I. Indirect Charges	Report indirect costs not directly related to the LITC program, but incurred as part of the general overhead and administration of the sponsoring organization. Necessary and reasonable expenses that support LITC activities as well as functions of the organization should be allocated and charged as a direct cost of award funds if it is practical to separate the portion of the expense allocable to LITC activities.
	• Salaries and wages of administrative and support staff;
	• Related employee benefits;
	• Facility occupancy costs (e.g., utilities, security, maintenance);
	• Office supplies; and legal and auditing charged.
	De Minimis Ten Percent Indirect Cost Rate
	Under § 200.414(f) of the Uniform Guidance, a de minimis rate of ten percent of MTDC is available for organizations that have never had a negotiated ICRA. DOR will accept this rate for Massachusetts LITC grant purposes.

J. Grand Total Costs Grand Total costs (J.) equals Total of Direct Costs (H.) plus Indirect Charges (I.)

File details come from the government source that posted it. Updated Aug 12, 2026.