Low Income Taxpayer Clinic Grants

The Commonwealth of Massachusetts, through the Department of Revenue (DOR), is seeking applications from qualified organizations or entities to develop, expand, or support qualified low-income taxpayer clinics. The clinics must provide education and assistance to low-income taxpayers in Massachusetts, helping them file tax returns and resolve disputes with the DOR. The grant agreements will commence upon execution and end on June 30, 2025, subject to the grantee's satisfactory performance and funding availability. Applicants must be part of a clinical program at an accredited law, business, or accounting school, or be a federal non-profit organization. They cannot charge a fee for services, except for reimbursement of actual costs, and must ensure that 95% of the taxpayers represented have income below 400% of the Federal Poverty Guidelines. DOR intends to enter into at least four grant agreements with an approximate average grant amount of $125,000, allocating a total of approximately $500,000 during fiscal year 2025. The application is due on August 9, 2024, and the anticipated grant start date is when sufficient funding is available.

The grant opportunity is open to all eligible applicants, with no set-aside designations or restrictions on the types of organizations that can respond. DOR may give preference to applicants based on their experience in assisting taxpayers with the earned income credit, the geographical locations served, and their ability to assist low-income individuals and limited English proficiency individuals. The current or incumbent vendors for these services are not specified in the available documents.