Empire Justice Center

Empire Justice Center, a non-profit legal services organization based in Rochester, New York, receives federal grant funding as a prime recipient for tax assistance and legal aid programs serving low-income and underserved populations, and operates as a subcontractor on federal legal services contracts and state-administered federal grant programs.

Empire Justice Center is a tax-exempt corporate entity focused on delivering legal assistance and tax representation to vulnerable populations. The organization has built a footprint across Internal Revenue Service grants (Volunteer Income Tax Assistance and Low-Income Taxpayer Clinic programs), Department of Justice grant programs supporting crime victims and domestic violence services, and federal legal services contracts through primes such as Acacia Center For Justice. Recent prime grant work includes a $175,000 VITA Matching Grant (CFDA 21.009) from the IRS effective October 1, 2025, through September 30, 2026, to expand volunteer capacity for electronic tax return filing, enhance volunteer training, and improve quality control at VITA sites serving low-to-moderate-income taxpayers, persons with disabilities, non-native English speakers, Native Americans, rural residents, military families, and elderly populations. The organization also holds a Low-Income Taxpayer Clinic grant (CFDA 21.008) from the IRS to provide tax representation, educational activities, and advocacy on federal tax matters for taxpayers with incomes not exceeding 250 percent of federal poverty guidelines and non-English speakers.

Empire Justice Center serves a concentrated set of federal agencies. The top five customers account for 92 percent of recent awards and are led by the Department of the Treasury's Internal Revenue Service (11 awards), the broader Department of the Treasury (5 awards), the Department of Justice's Office of Justice Programs Victims of Crime program (4 awards), and the Department of Justice's Office on Violence Against Women (3 awards). The organization receives grant sub-awards through New York State agencies administering federal funds: the New York State Office of Victim Services channels Victim Assistance Program funding to Empire Justice Center, and the New York State Division of Criminal Justice Services passed through federal support for the LGBTQ Domestic Violence Legal State Support Project. On the contract side, Empire Justice Center subcontracts to Acacia Center For Justice on federal legal services for unaccompanied alien children, with recent sub-awards dated June 2024 and September 2025.

Activity has grown modestly. The organization received one award in 2021, three in 2022, four in 2023, and six in 2024, with three awards in 2025 year-to-date. Combined obligations across all awards total $10.9 million. The most recent award is the October 2025 VITA matching grant, and only one award reaches ultimate completion within the next twenty-four months, indicating limited recompete exposure in that window. Across SCI-reportable federal service contracts, Empire Justice Center registered approximately 5.3 FTEs in FY2024 as a named subcontractor, reflecting a limited footprint in service contracts above the $150,000 SCI reporting threshold; the organization's primary federal activity routes through IRS and DOJ grant programs rather than federal service contracting.