Low Income Taxpayer Clinic Grants

The Massachusetts Department of Revenue is soliciting grant applications to fund low-income taxpayer clinics (LITCs) that provide legal representation and tax assistance to low-income taxpayers and limited English proficient individuals, with completed applications due August 24, 2026 at 3:00 p.m.

Eligible applicants are clinical programs at accredited law schools, business schools, accounting schools, or federal non-profit organizations that do not charge fees for services except actual cost reimbursement and ensure 95 percent of represented taxpayers have household incomes not exceeding 400 percent of the federal poverty level. Applicants must register and maintain active COMMBUYS seller accounts and comply with Commonwealth Electronic Funds Transfer requirements.

The scope encompasses development, expansion, or support of clinics providing education, legal representation, consultation, and dispute assistance to low-income taxpayers. Grantees must maintain a qualified staffing structure including a Clinic Director, Qualified Business Administrator, and Qualified Tax Expert, and submit Mid-Term Activity Reports by January 20 and Year-End Activity Reports by July 31. The grant period runs from execution through June 30, 2027, with services commencing upon execution by both parties.

The Department of Revenue intends to award at least four grant agreements from a total allocation of $500,000 for Fiscal Year 2027, with funding distributed proportionally if more grantees are selected. Funding is provided through appropriation account 1201-0122 from the FY2027 Final Budget and is subject to annual appropriation and available funding. Reimbursement is provided on a cost basis for eligible expenses included in the approved budget, with quarterly invoices due by the 15th of the month following each quarter end. Multi-year grants not exceeding three years may be awarded upon request.

The Department will evaluate applicants based on program quality, staff qualifications, applicant experience with earned income credit assistance, and the number of limited English proficient taxpayers served. Applicants must attest to stable financial condition, tax compliance, lack of bankruptcy or receivership within the past three years, and disclosure of any civil litigation, criminal investigations, or potential conflicts of interest. Written questions are due August 17, 2026, with responses posted by August 24 at 10:00 a.m. Grant awardees will be notified August 28, 2026, with an anticipated start date of September 1, 2026. Mireille Eastman (eastmanm@dor.state.ma.us) is the point of contact for all grant matters.