Sources of Relief

Expand the drop-down menus to read about the various options for emergency relief for small businesses and nonprofits.

As of August 9, 2020, the application period for the Paycheck Protection Program (“PPP”) has expired and applications are no longer being accepted.

Administered by the Small Business Administration (the “SBA”), the Paycheck Protection Program (the “PPP”) was enacted under the CARES Act to provide small businesses, nonprofits and self-employed individuals that file IRS Form 1040 Schedule C with business interruption loans pursuant to a $349 billion expansion of the SBA’s 7(a) loan program. The Paycheck Protection Program Health Care Enhancement Act was signed into law on April 24, 2020 to provide supplemental funding. This act replenished the funding appropriations for the PPP with an additional $310 billion of funding to benefit small businesses and nonprofits. A portion of this funding—$60 billion—is reserved for PPP loans made by small banks, credit unions and community lending institutions serving businesses in minority, underserved and rural communities. Enacted on June 4, 2020, the Paycheck Protection Program Flexibility Act (the “PPP Flexibility Act”) modified the PPP to make its terms and loan forgiveness requirements more flexible for borrowers. All descriptions below reflect the modifications instituted by the PPP Flexibility Act. 

  • Borrowing Amount. Eligible applicants will be permitted to borrow up to 2.5 times the applicant’s average monthly payroll costs for the trailing 12 months (with payroll costs for individual employees capped at $100,000), subject to a $10 million borrowing cap. If the applicant was not in business between February 15, 2019 through June 3, 2019, the period of January 1, 2020 through February 29, 2020 will be used to calculate the average monthly payroll costs. Further guidance for the maximum amount eligible self-employed individuals can borrow can be found here.
  • Use of Loan Proceeds. Loan proceeds may be used to pay payroll costs (including continuation of health benefits), rent, interest on mortgage obligations, utilities and interest on other debt obligations. The relevant obligations must generally have been incurred prior to February 15, 2020.
  • Interest Rate. The initial interest rate is 1.00%.
  • Loan Maturity. The PPP Flexibility Act extended the date on which unforgiven amounts will mature from the second to the fifth anniversary of the date of the borrower’s application for loan forgiveness. The PPP Flexibility Act extension does not affect the maturity of outstanding loans, but it does permit lenders and borrowers to mutually amend the maturity terms of a covered loan made prior to the enactment of the PPP Flexibility Act to extend maturity in accordance with such Act.
  • Collateral Requirements. Loans made under the PPP will be unsecured and will not require personal guarantees from the applicant.
  • Loan Forgiveness.
    • Borrowers will be eligible for loan forgiveness in an amount up to 100% of the amount spent by the borrower on payroll costs, rent, interest on mortgage obligations and utilities during the 24-week period following loan origination (provided, that borrowers who received loans prior to the enactment of the PPP Flexibility Act may elect to instead use the eight-week measurement period as originally proscribed under the CARES Act). 
    • The PPP Flexibility Act provides that a loan will only be forgiven if at least 60% of the loan proceeds are used to fund payroll costs, which is a reduction from the 75% payroll use requirement originally provided for in the CARES Act. 
    • The amount forgiven will be reduced if a borrower reduces the number of full-time equivalent employees and/or reduces compensation for its full-time equivalent employees. However, loan forgiveness will not be impacted if, by December 31, 2020, a borrower has restored full-time employment (determined based on, at the borrower’s election, the period from February 15, 2019 to June 30, 2019 or the period from January 1, 2020 to February 29, 2020) and salary levels (determined based on the most recent full quarter prior to loan origination). 
    • Additionally, the PPP Flexibility Act has provided for two exemptions to the employee reduction restrictions:
      • Loan forgiveness will not be affected if a borrower that has reduced full-time equivalent employees between March 1, 2020 and December 31, 2020 and has made a good-faith, written offer to hire or rehire employees but is unable to rehire former or similarly qualified employees to restore prior full-time employment levels. 
      • Loan forgiveness will not be affected if a borrower that has reduced full-time equivalent employees between March 1, 2020 and December 31, 2020 is unable to return to prior levels of business activity due to health and safety concerns related to the coronavirus pandemic. Such borrower must be able to document in good faith an inability to return to the same level of business activity as such borrower’s business was operating prior to February 15, 2020 due to compliance with requirements established or guidance issued by the Secretary of Health and Human Services, the Director of the Centers for Disease Control and Prevention, or the Occupational Safety and Health Administration during the period beginning on March 1, 2020, and ending December 31, 2020, related to the maintenance of standards for sanitation, social distancing or any other worker or customer safety requirement related to the coronavirus pandemic.
    • On May 15, 2020, the SBA released a loan forgiveness application, which provides additional detail on what payroll and non-payroll costs are eligible for forgiveness, including when such costs must be incurred and paid. The application also provides detailed instructions on how to calculate loan forgiveness amounts and a description of relevant supporting documentation. For a summary of the loan forgiveness application, please click here.
  • Payment Deferral. The PPP Flexibility Act provides that all loan payments are eligible for deferral up to the date upon which a borrower receives a determination from the SBA on such borrower’s loan forgiveness; provided, that the deferral period will end on the date that is 10 months after the earlier of (i) 24 weeks after the date of loan origination or (ii) December 31, 2020 for any borrower that does not apply for loan forgiveness within such 10-month period. Interest will accrue during any deferral period.
  • Fees. There are no loan fees, guarantee fees or prepayment fees.

Eligibility Requirements

Loans are generally available to small businesses and nonprofits with fewer than 500 employees if the economic conditions resulting from the coronavirus pandemic necessitate the loan to support ongoing business operations. Specifically, nonprofits organized as 501(c)(3) or 501(c)(19) (veterans organizations) are eligible. Provided it meets such eligibility requirements, each franchisee of any franchise brand listed in the SBA Franchise Directory may apply for a PPP loan. Individuals with self-employment income are also eligible, provided that they were in operation as of February 15, 2020 and filed or will file a Form 1040 Schedule C for 2019. Partners in a partnership may not submit PPP applications as self-employed individuals, but the self-employment income of general active partners may be reported as a payroll cost, up to $100,000 annualized, in a PPP application filed on behalf of a partnership.

If an applicant applies for a PPP loan, the applicant may also apply for an Economic Injury Disaster Loan (“EIDL”). If an applicant has received an EIDL loan related to the coronavirus pandemic between January 31, 2020 and the date the PPP loan becomes available, the applicant may refinance the EIDL into the PPP loan for loan forgiveness purposes.

How to Apply

An applicant may apply for a PPP loan at any lending institution that is approved to participate in the program by the SBA. Applicants can find a list of eligible lending institutions hereAs of August 9, 2020, applications are no longer being accepted.

Other Information

For additional information, please see below for the following guidance, which the Treasury Department has provided:

Further Updates

Additional information on the PPP is may be provided by the SBA. The description of the PPP provided above remains subject to such information.


Administered by the Small Business Administration (the “SBA”), the Economic Injury Disaster Loan (“EIDL”) program provides low-interest loans to small businesses and nonprofit organizations that have been adversely affected by the coronavirus pandemic and are currently experiencing a temporary loss in revenue. The Paycheck Protection Program Health Care Enhancement Act was signed into law on April 24, 2020 to provide supplemental appropriations for certain SBA loan programs. This act provides the EIDL program with an additional $50 billion of funding for EIDLs.

  • Borrowing Amount. Up to $2 million. Loan amounts will be based on an applicant’s actual economic injury and its financial needs.
  • Use of Loan Proceeds. EIDLs are designed to be working capital loans to help meet financial obligations and operating expenses.
  • Interest Rate. The interest rate on EIDLs may not exceed 3.75% per year for small businesses and 2.75% for nonprofits.
  • Loan Maturity. Varies by borrower, but may not exceed 30 years.
  • Collateral Requirements. The SBA will place a UCC lien against the assets of the borrower. Personal guarantees are not required for EIDLs of $200,000 or under, but personal guarantees are required for EIDLs greater than $200,000.
  • Loan Forgiveness. Not available. However, if an applicant has received an EIDL loan related to the coronavirus pandemic between January 31, 2020 and the date a Paycheck Protection Program (“PPP”) loan becomes available, the applicant may refinance the EIDL into the PPP loan for loan forgiveness purposes.
  • Payment Deferral. The first interest payment under an EIDL is due 12 months after funding of the loan (interest accrues during the deferral period).
  • Fees. There are no loan fees, guarantee fees or prepayment fees.
  • Express Bridge Loan Program. Applicants who currently have a business relationship with an SBA express lender may access up to $25,000 with less paperwork to bridge the gap while applying for an EDIL. The maximum loan term is seven years and lenders may charge interest up to 6.5% over the prime rate. Lenders may also charge an application fee up to 2% of the loan amount. If awarded, EIDL funds may be used to repay an Express Bridge Loan.

Eligibility Requirements

Loans are generally available to small businesses with less than 500 employee and nonprofits that have suffered substantial economic injury as a result of the coronavirus pandemic. Specifically, it is expected that nonprofits organized federally as 501(c), 501(d) or 501(e) organizations may be eligible, as may certain entities whose nonprofit status falls under state law.

How to Apply

A business may apply for an EIDL at: https://www.sba.gov/funding-programs/loans/coronavirus-relief-options/economic-injury-disaster-loans. In addition to completing a loan application, a business must submit a signed and dated IRS Form 4506-T, which gives permission for the IRS to provide the SBA with the business' tax return information. To apply for an EIDAL, an applicant must first apply for an EIDL and then request the EIDAL. An applicant may check its application status at: https://disasterloan.sba.gov/ela/Account/Login

Further Updates

Additional information on the EIDL program as it relates to the coronavirus pandemic may be provided by the SBA in the coming weeks. The description of the EIDL program provided above remains subject to any such information.


The City of Boston established a $6 million Reopen Boston Fund grant program to help businesses cover the costs associated with the required workplace safety standards, such as acquiring personal protective equipment (“PPE”) for employees and updating business premises to comply with state and local reopening guidance. Eligible businesses may receive grant awards up to $2,000.

Eligibility Requirements

To qualify, your business must satisfy the following criteria: (i) have fewer than 25 employees including the business owner, (ii) have a brick and mortar space in the City of Boston in a commercial space or the business owner lives in the City of Boston and is a mobile business doing business in Boston, (iii) be registered and in good standing with, and operate in, the City of Boston (excluding chain or corporate franchises), and (iv) require close physical contact with the public through direct business services (e.g., hair salons, spas, beauty services, retail, food businesses, arts and entertainment, fitness studios, event spaces or bars, childcare).

How to Apply

Applications will be processed on a rolling basis according to the four phases of reopening in the Commonwealth. A business should select the application that corresponds to the phase in which it is permitted to reopen. The applications are available here.

Applicants will be required to provide proof of commercial address or proof of residency of the business owner (e.g., Business Certificate, utility bill, or government-issued document), a complete budget using this template, and a Vendor ID from the City of Boston. If you do not have a Vendor ID, please follow these instructions to sign up.

PPE Platform for Small Businesses

The City of Boston launched a platform to provide small businesses with the tools and information necessary to procure PPE and understand best practices. This platform is available here.


As of April 19, 2020, the Boston Main Streets Foundation is no longer accepting new applications, but it will reopen the application portal if additional funding becomes available.

The Boston Main Streets Foundation has established a $100,000 COVID-19 Response Fund. This fund will distribute $1,000 grants to individual businesses that have been negatively affected by the coronavirus pandemic. The fund is designed to support individual businesses engaged in services, dry goods and other “non-essential” retail businesses. Proceeds from the grants can be used to pay employees or pay the business owner/manager themselves, pay business rent and/or utilities, buy inventory/goods to resell, or pay other business expenses.

Eligibility Requirements

Businesses with 10 or fewer employees are eligible to apply, with preference given to businesses with five or fewer employees. Businesses must be located in a Boston Main Streets district (to see if your business is located in a Boston Main Streets district, please visit https://bostonmainstreets.org/districts/). Businesses that are “sole proprietors” are encouraged to apply. Businesses also must be face-to-face businesses (e.g. hair salons and retailers with little or no online sales, etc.). Businesses with an “Immigrant Tax ID Number” are fully eligible.

How to Apply

The preliminary application deadline for small businesses to apply for funding is April 10, 2020. Applications will be accepted on a rolling basis after April 10, 2020 if funds remain available. A business may apply at https://bostonmainstreets.org/covid/.


As of April 19, 2020, the City of Boston is no longer accepting new applications, but it will reopen the application portal if additional funding becomes available.

Administered by the City of Boston’s Mayor’s Office of Economic Development, the City of Boston Small Relief Fund program provides grants of $2,500, $5,000 and $10,000 to local small businesses directly affected by the coronavirus based on number of employees. An eligible small business may apply through a single application and be considered for one of three grants depending on its size, the number of employees and its annual revenue.

Eligibility Requirements

In order to be eligible, a small business must be for-profit entity with fewer than 35 employees and be registered with and operate in Boston. Businesses must also fall under the following revenue limits: (a) less than $250,000 in annual revenue for companies with less than five employees, (b) less than $750,000 in annual revenue for businesses with five to fifteen employees and (c) less than $1,500,000 in annual revenue for businesses with 15-35 employees.

How to Apply

Further information is available at the following: https://www.boston.gov/departments/economic-development/small-business-relief-fund#types-of-grants. A business owner must provide (a) proof of a Boston business address (as indicated by a signed lease or home office documentation), (b) a copy of the business’ most recent fiscal year tax return and (c) proof of payroll (unless the business has 0-5 employees and less than $250,000 in annual revenue).


As of May 1, 2020 the grant program has closed.

The Cambridge Small Business COVID-19 Relief Grant Program is focused on helping Cambridge’s U.S. Department of Housing and Urban Development (“HUD”) eligible retail, food, personal services, and creative for-profit businesses with grants up to $6,000 per brick and mortar business. The program provides short-term working capital grant assistance to enable the viability of the business and the retention of jobs during the severe interruption of business related to the impact of coronavirus pandemic and resulting social distancing.

Eligibility Requirements

Eligible small businesses must meet the HUD eligibility requirements (click here to check your eligibility) in order to apply. In addition to meeting HUD eligibility requirements, applicants will be assessed based on the following criteria:

  1. Ownership: Women owned (1 point); minority owned (1 point); women and minority owned (2 points)
  2. Type of Business: Brick and mortar, local, for-profit retail, restaurant, and personal services (e.g. hair salon or massage) business open to the public (4 points); brick and mortar, local, for-profit business that is open for appointment or special services (e.g., medical services, insurance, real estate, construction, day care) (2 points); Business to Business (B2B) Establishment (1 point)
  3. COVID-19 Impact: Sales – greater than 25% decrease in sales from a similar time frame to the previous year (2 points); loss of employees (1 point)

How to Apply

To learn more about the Cambridge Small Business COVID-19 Relief Grant Program, please visit: https://www.cambridgema.gov/CDD/News/2020/3/smallbusinesscovid19reliefgrant. Applicants will be required to provide a DUNS number (click here to register for one), a copy of its lease or mortgage/tax bill, four weeks of payroll (if grant funds will be going towards payroll), and accounts payable bills (if grant funds will be going towards loss inventory).


MainVest, a FINRA-regulated crowdfunding platform, is offering $2,000 zero-interest loans (“Main Street Initiative Loans”) to existing brick and mortar businesses that have been negatively affected by the coronavirus pandemic. Loans will have a 120-day maturity date. To receive a Main Street Initiative Loan, a business must first launch a capital raise on MainVest (a “Capital Raise”), which is a fundraising campaign in which a small business owner raises funds from both accredited and non-accredited investors in its community.

  • Main Street Initiative Loan. The business will receive a Main Street Initiative Loan upon launching its Capital Raise. The Main Street Initiative Loan matures in 120 days, and the business can choose (a) when and how to pay the amount back within the 120 day period and (b) whether or not it will use proceeds from the Capital Raise to repay the loan. Receipt of a Main Street Initiative Loan is not contingent on a successful Capital Raise; as long as a Capital Raise is initiated, a business can receive a Main Street Initiative Loan.
  • Capital Raise. A business can raise up to $1.07 million per calendar year through a Capital Raise. When launching a Capital Raise, a business will issue “revenue sharing notes” to its investors, under which the business agrees to share a percentage of its future revenue until its investors receive a return on their investment. A business can choose the terms of its revenue-sharing notes, including minimum investment amount, investment multiple (which would determine the total amount owed to its investors) and payment schedule (which would determine when and how often the business is required to make payments to its investors). At the end of the capital raise (which will normally last four to six weeks), a business will receive the funds if it has reached its target funding amount. MainVest takes a fee upon the successful closing of the capital raise.

Eligibility Requirements

Brick and mortar businesses, including restaurants, breweries, cafes, yoga, studios and boutiques, qualify for the program.

How to Apply

A business may apply at https://mainvest.com/raise.


Kiva, a nonprofit micro-lending organization, is offering zero-interest loans of up to $15,000 to small businesses negatively affected by the coronavirus pandemic. A business will be required to repay its loan with equal monthly payments over a fixed term, which can range from one to three years. A business may be granted a “grace period” of a maximum of six months following the funding, during which the business will not be required to repay any portion of its loan. The size of a loan will generally depend on the debt-to-income ratio of a small business. Once an application is submitted, Kiva is expected to respond within 10 to 15 business days.

Eligibility Requirements

Small businesses negatively affected by the coronavirus may generally apply for loans. A business that currently has a loan with Kiva will be required to repay its current loan before applying for a new one. Businesses that engage in multi-level marketing, direct sales or pure financial investing will not qualify for loans.

Kiva uses non-traditional factors to evaluate loan applications. Applicants must either be endorsed by a Kiva Trustee Organization or demonstrate their social capital by successfully recruiting members of their own social networks to lend to them during a 15-day private fundraising period before the loan is eligible to be publicly posted on Kiva. At least five to 35 lenders must be invited from the applicant’s network, depending on the size of the loan and certain other factors. If Kiva accepts an application, the loan is then posted to be crowdfunded.

How to Apply

A business may apply at http://www.kivaushub.org/application.


Applications and donations for the Boston Artist Relief Fund are closed as of July 23, 2020.

Administered by the City of Boston, the Boston Artist Relief Fund (the “Artist Relief Fund”) will award grants of $500 to Boston artists whose creative practices and incomes are being adversely impacted by the coronavirus pandemic. The Artist Relief Fund is open for, but not limited to, the following uses: (a) recouping financial losses due to canceled events, (b) reimbursement for travel expenses related to creative work, (c) offsetting loss of income for teaching artists who could not teach due to class cancellations and school closures and (d) support for artists working full- or part-time in the service industry who have lost supplemental income used to support their creative practices. The application process opened on March 16, 2020 and is anticipated to close on June 30, 2020.

Eligibility Requirements

All individual artists living in the City of Boston who have lost or anticipate losing income as a result of the coronavirus pandemic may apply. Lower income artists and individuals who have not been funded through City of Boston-led grants during the fiscal year (July 1, 2019 – present) will be prioritized.

How to Apply

Artists may apply for a grant at: https://cityofbostonartsandculture.submittable.com/submit/af2153eb-2d87-4e9d-9ebc-5861eb135999/boston-artist-relief-fund.

All applicants will be required to submit a completed W-9 and be registered with the City of Boston as a vendor.


The Photographer Fund is no longer accepting submissions as of July 23, 2020.

Format, an online portfolio platform that offers e-commerce, client proofing, marketing and blogging tools to photographers, has established a $25,000 fund to provide individual grants of up to $500 to independent, self-employed photographers who are facing financial hardships due to the coronavirus pandemic. Format will distribute the funds via PayPal to individuals who are approved for a grant.

Eligibility Requirements

To qualify for a grant, applicants must (a) be self-employed photographers and (b) have a PayPal account. Applicants may come from anywhere in the world and do not have to be Format customers to apply.

How to Apply

Independent photographers may apply for a grant at: https://www.format.com/photographer-fund.

The application requires submission of (a) the applicant’s name, email address, state or country of residence, website/online portfolio and social media handle, (b) a description of the type of photography the applicant does and (c) a description of how the funds would be used.


The Boston Music Maker COVID-19 Fund is no longer accepting submissions as of May 1, 2020.

The Record Co., a 501(c)(3) nonprofit organization that provides affordable music workspaces and professional development programs, has established a fund to provide financial relief to Boston area music makers experiencing lost income as a result of performance cancellations related to the coronavirus pandemic. Grants of up to $200 will be paid on a first-come, first-served basis, and additional funds will be released as they become available.

Eligibility Requirements

To qualify for a grant, music makers must (a) live in the greater Boston area, as defined by The Boston Foundation “Catchment” Area, and (b) have experienced lost income from a performance cancellation related to the coronavirus pandemic. Currently, the Record Co. can only process payments via PayPal.

How to Apply

A music maker may apply for a grant at: https://therecordco.typeform.com/to/w6wTkF. The deadline to submit applications is April 30th.

Music makers can submit one request per individual music maker or group and receive one grant per individual music maker or group for the amount of lost performance revenue up to $200. The application requires submission of (a) the music maker or group’s name, email, phone number and address, (b) information about the canceled performance(s), (c) links to information about and/or screenshots of performance cancellations (e.g., links to Eventbrite events, Facebook events or other social media posts), (d) total lost income from such performance(s) and (e) PayPal information for payment.


The Arts Administrators of Color Network, a 501(c)(3) nonprofit organization that advocates for diversity, equity and access in the arts for all, has established a fund to help those who self-identify as Black, Indigenous, People of Color (“BIPOC”), are pursuing careers as artists or arts administrators, and have had their income directly impacted by the coronavirus pandemic. Grants of up to $200 will be paid on a first-come, first-served basis.

Eligibility Requirements

To qualify for a grant, applicants must (a) be U.S.-based, (b) self-identify as BIPOC, (c) be pursuing careers as artists or art administrators and (d) have an income that has been directly impacted by the coronavirus pandemic.

How to Apply

Artists and administrators may apply for a grant at: https://docs.google.com/forms/d/e/1FAIpQLSfv4AazvLFVUNAgXoxqBqfZ7jJVkrMroa-CET6Vt6XygR-CaQ/viewform?fbzx=-1350547368519960039.

The application requires submission of (a) the applicant’s name, email, phone number and city and state of residence, (b) a description of how the coronavirus pandemic has affected the applicant, (c) at least one supporting document confirming the applicant’s status as a working artist or arts administrator (e.g., website or resume), (d) a personal reference who can verify the applicant’s work as an artist or arts administrator, (e) payment information (e.g., Venmo or PayPal) and (f) link(s) to social media shares (it is requested that the applicant encourage his or her social network to donate to the Arts and Culture Leaders of Color Emergency Fund).


Rally for Restaurants encourages people and organizations to contribute what they can by ordering takeout and buying gift cards from their favorite restaurants. The program offers an online directory of restaurants across the country on its website for people to search and purchase gift cards.

Eligibility Requirements

For a restaurant to be added to the directory, it must be (a) located within the United States and (b) temporarily (not permanently) closed to dine-in customers as a result of the coronavirus pandemic.

How to Apply

A restaurant can be added to the directory by completing the form on the following link: https://rallyforrestaurants.com/add-my-restaurant.html.


Google has announced an $800+ million commitment to support small- and medium-sized businesses, health organizations and governments and health workers on the frontlines of the coronavirus pandemic. Google’s commitment package includes the following initiatives targeting small businesses:

  • $340 million in Google Ad credits available to all small- and medium-sized businesses with active accounts.
  • A $200 million investment fund that will support non-governmental organizations and financial institutions worldwide to help provide small businesses with access to capital.
    • Specific details have yet to be provided on the $200 million investment fund.

Eligibility Requirements

Google Ad credits

  • Small- and medium-sized businesses globally that have spent with a Google Ads account in ten out of twelve months of 2019, and in January and/or February of 2020, are eligible. The businesses must have advertised directly with Google or through a partner and adhere to Google’s advertising policies. A partner is defined as an advertising agency or third party that manages Google Ads accounts on behalf of other brands or businesses.
  • Each eligible customer will receive one ad credit. If an eligible customer advertises with multiple accounts, or multiple campaign types within an account, only one ad credit will be applied per customer.

How to Apply

Google Ad credits

  • There is no application process and no action for applicants to take. Google has set up a global team to identify small- and medium-sized businesses and determine eligibility. As of July 1st, the ad credits were launched and auto-allied to all eligible customer accounts globally. A notification e-mail will have been sent to the primary account contact for customers in launched countries who received an ad credit. Additionally, eligible customers can see the applied credit on the “Promotions” page of their Google Ads account by clicking the tools icon at the top of the page, then selecting “Promotions” under the “Billing” tab. The ad credit amount will vary by customer based on past Google Ads spend and the country and currency where the business and Google Ads account is set up. The ad credit must be used by December 31, 2020.

As of July 24, 2020, Facebook is no longer accepting grant applications in the United States and Canada. 

Facebook is offering $100 million in cash grants and ad credits for up to 30,000 eligible small businesses in over 30 countries. Each grant consists of $2,500 cash and $1,500 in optional ads credits.

Eligibility Requirements

Grants are available for for-profit businesses that (a) have between 2 and 50 employees, (b) have been in business for over a year, (c) have experienced challenges from COVID-19 and (d) are in or near a location where Facebook operates. 

How to Apply

Businesses may apply at https://www.facebook.com/business/boost/grants. Applicants will need to provide their (a) Federal Employer Identification Number, (b) partnership documents, (c) business license, (d) proof of incorporation and (e) official registration.


The Local Initiatives Support Corporation, a nonprofit community development financial institution, is offering grants of up to $10,000 to businesses facing immediate financial pressure because of COVID-19, especially entrepreneurs of color, women-owned businesses and other enterprises in historically underserved communities that do not have access to flexible, affordable capital. The grants are funded by a $7.5 million investment by Verizon. Grants can be used for paying rent and utilities, meeting payroll, paying outstanding debt to vendors and other immediate operational costs. Further information can be found here.

Eligibility Requirements

Applicants must be facing immediate financial pressure because of the coronavirus pandemic. All awardees must certify that they are promoting the best interests of the community and are negatively impacted by the COVID-19 crisis.

How to Apply

The application period for Round 4 has closed. Interested parties may register here to sign up for updates on the next round opening July 27, 2020.


As of July 24, 2020, the Cambridge Community Foundation has closed the Artist Relief Fund and is no longer accepting new applications.

The Cambridge Community Foundation is offering grants of up to $1,000 on a rolling basis until funds are depleted to arts organizations and artists who live, work, create and/or perform in Cambridge. A limited number of special grants of up to $5,000 will be made available to Cambridge arts organizations that employ current artists and performers and/or train future artists and performers. Further information can be found here.

Eligibility Requirements

Focused on lost income, current and into the foreseeable future, the Fund will provide one-time relief to arts organizations and artists who live, work, create and/or perform in Cambridge. Grants will be made on a first-come, first-served basis, and applications will be considered based upon a 100-word summary of the hardships the applicant is facing and evidence of lost opportunity or income from a canceled contract or letter of validation from a local nonprofit or civic leader, venue host, employer or gig organizer.

How to Apply

Applications for the Cambridge Community Foundation Artists Relief Fund can be found here.


The Theatre Community Benevolent Fund is offering grants ranging from $1,000 to $6,000 to nonprofit organizations of Greater Boston and the surrounding area that have suffered losses attributed to coronavirus pandemic restrictions. If a grant is awarded, the financial assistance, in most cases, will be paid directly to service providers (hospitals, doctors, utilities, mortgage companies, etc.). Grants paid directly to the applicants are disbursed within 30 calendar days of an award determination. Further information can be found here.

Eligibility Requirements

All theatre practitioners and all nonprofit organizations of greater Boston and surrounding areas are eligible. It is expected that individual applicants have an established and documented history of theatrical performance, directing, design, writing, production, or administration in Greater Boston and/or the surrounding areas.

How to Apply

Individual applications for the Theatre Community Benevolent Fund can be found here.

For more information or to request an application be mailed to you, you may contact the Theatre Community Benevolent Fund at TCBFBoston@gmail.com.


As of August 9, 2020, the application period for the Paycheck Protection Program (“PPP”) has expired and applications are no longer being accepted.

Administered by the Small Business Administration (the “SBA”), the Paycheck Protection Program (the “PPP”) was enacted under the CARES Act to provide small businesses, nonprofits and self-employed individuals that file IRS Form 1040 Schedule C with business interruption loans pursuant to a $349 billion expansion of the SBA’s 7(a) loan program. The Paycheck Protection Program Health Care Enhancement Act was signed into law on April 24, 2020 to provide supplemental funding. This act replenished the funding appropriations for the PPP with an additional $310 billion of funding to benefit small businesses and nonprofits. A portion of this funding—$60 billion—is reserved for PPP loans made by small banks, credit unions and community lending institutions serving businesses in minority, underserved and rural communities. Enacted on June 4, 2020, the Paycheck Protection Program Flexibility Act (the “PPP Flexibility Act”) modified the PPP to make its terms and loan forgiveness requirements more flexible for borrowers. All descriptions below reflect the modifications instituted by the PPP Flexibility Act. 

  • Borrowing Amount. Eligible applicants will be permitted to borrow up to 2.5 times the applicant’s average monthly payroll costs for the trailing 12 months (with payroll costs for individual employees capped at $100,000), subject to a $10 million borrowing cap. If the applicant was not in business between February 15, 2019 through June 3, 2019, the period of January 1, 2020 through February 29, 2020 will be used to calculate the average monthly payroll costs. Further guidance for the maximum amount eligible self-employed individuals can borrow can be found here.
  • Use of Loan Proceeds. Loan proceeds may be used to pay payroll costs (including continuation of health benefits), rent, interest on mortgage obligations, utilities and interest on other debt obligations. The relevant obligations must generally have been incurred prior to February 15, 2020.
  • Interest Rate. The initial interest rate is 1.00%.
  • Loan Maturity. The PPP Flexibility Act extended the date on which unforgiven amounts will mature from the second to the fifth anniversary of the date of the borrower’s application for loan forgiveness. The PPP Flexibility Act extension does not affect the maturity of outstanding loans, but it does permit lenders and borrowers to mutually amend the maturity terms of a covered loan made prior to the enactment of the PPP Flexibility Act to extend maturity in accordance with such Act.
  • Collateral Requirements. Loans made under the PPP will be unsecured and will not require personal guarantees from the applicant.
  • Loan Forgiveness.
    • Borrowers will be eligible for loan forgiveness in an amount up to 100% of the amount spent by the borrower on payroll costs, rent, interest on mortgage obligations and utilities during the 24-week period following loan origination (provided, that borrowers who received loans prior to the enactment of the PPP Flexibility Act may elect to instead use the eight-week measurement period as originally proscribed under the CARES Act). 
    • The PPP Flexibility Act provides that a loan will only be forgiven if at least 60% of the loan proceeds are used to fund payroll costs, which is a reduction from the 75% payroll use requirement originally provided for in the CARES Act. 
    • The amount forgiven will be reduced if a borrower reduces the number of full-time equivalent employees and/or reduces compensation for its full-time equivalent employees. However, loan forgiveness will not be impacted if, by December 31, 2020, a borrower has restored full-time employment (determined based on, at the borrower’s election, the period from February 15, 2019 to June 30, 2019 or the period from January 1, 2020 to February 29, 2020) and salary levels (determined based on the most recent full quarter prior to loan origination). 
    • Additionally, the PPP Flexibility Act has provided for two exemptions to the employee reduction restrictions:
      • Loan forgiveness will not be affected if a borrower that has reduced full-time equivalent employees between March 1, 2020 and December 31, 2020 and has made a good-faith, written offer to hire or rehire employees but is unable to rehire former or similarly qualified employees to restore prior full-time employment levels. 
      • Loan forgiveness will not be affected if a borrower that has reduced full-time equivalent employees between March 1, 2020 and December 31, 2020 is unable to return to prior levels of business activity due to health and safety concerns related to the coronavirus pandemic. Such borrower must be able to document in good faith an inability to return to the same level of business activity as such borrower’s business was operating prior to February 15, 2020 due to compliance with requirements established or guidance issued by the Secretary of Health and Human Services, the Director of the Centers for Disease Control and Prevention, or the Occupational Safety and Health Administration during the period beginning on March 1, 2020, and ending December 31, 2020, related to the maintenance of standards for sanitation, social distancing or any other worker or customer safety requirement related to the coronavirus pandemic.
    • On May 15, 2020, the SBA released a loan forgiveness application, which provides additional detail on what payroll and non-payroll costs are eligible for forgiveness, including when such costs must be incurred and paid. The application also provides detailed instructions on how to calculate loan forgiveness amounts and a description of relevant supporting documentation. For a summary of the loan forgiveness application, please click here.
  • Payment Deferral. The PPP Flexibility Act provides that all loan payments are eligible for deferral up to the date upon which a borrower receives a determination from the SBA on such borrower’s loan forgiveness; provided, that the deferral period will end on the date that is 10 months after the earlier of (i) 24 weeks after the date of loan origination or (ii) December 31, 2020 for any borrower that does not apply for loan forgiveness within such 10-month period. Interest will accrue during any deferral period.
  • Fees. There are no loan fees, guarantee fees or prepayment fees.

Eligibility Requirements

Loans are generally available to small businesses and nonprofits with fewer than 500 employees if the economic conditions resulting from the coronavirus pandemic necessitate the loan to support ongoing business operations. Specifically, nonprofits organized as 501(c)(3) or 501(c)(19) (veterans organizations) are eligible. Provided it meets such eligibility requirements, each franchisee of any franchise brand listed in the SBA Franchise Directory may apply for a PPP loan. Individuals with self-employment income are also eligible, provided that they were in operation as of February 15, 2020 and filed or will file a Form 1040 Schedule C for 2019. Partners in a partnership may not submit PPP applications as self-employed individuals, but the self-employment income of general active partners may be reported as a payroll cost, up to $100,000 annualized, in a PPP application filed on behalf of a partnership.

If an applicant applies for a PPP loan, the applicant may also apply for an Economic Injury Disaster Loan (“EIDL”). If an applicant has received an EIDL loan related to the coronavirus pandemic between January 31, 2020 and the date the PPP loan becomes available, the applicant may refinance the EIDL into the PPP loan for loan forgiveness purposes.

How to Apply

An applicant may apply for a PPP loan at any lending institution that is approved to participate in the program by the SBA. Applicants can find a list of eligible lending institutions hereAs of August 9, 2020, applications are no longer being accepted.

Other Information

For additional information, please see below for the following guidance, which the Treasury Department has provided:

Further Updates

Additional information on the PPP is may be provided by the SBA. The description of the PPP provided above remains subject to such information.


Administered by the Small Business Administration (the “SBA”), the Economic Injury Disaster Loan (“EIDL”) program provides low-interest loans to small businesses and nonprofit organizations that have been adversely affected by the coronavirus pandemic and are currently experiencing a temporary loss in revenue. The Paycheck Protection Program Health Care Enhancement Act was signed into law on April 24, 2020 to provide supplemental appropriations for certain SBA loan programs. This act provides the EIDL program with an additional $50 billion of funding for EIDLs.

  • Borrowing Amount. Up to $2 million. Loan amounts will be based on an applicant’s actual economic injury and its financial needs.
  • Use of Loan Proceeds. EIDLs are designed to be working capital loans to help meet financial obligations and operating expenses.
  • Interest Rate. The interest rate on EIDLs may not exceed 3.75% per year for small businesses and 2.75% for nonprofits.
  • Loan Maturity. Varies by borrower, but may not exceed 30 years.
  • Collateral Requirements. The SBA will place a UCC lien against the assets of the borrower. Personal guarantees are not required for EIDLs of $200,000 or under, but personal guarantees are required for EIDLs greater than $200,000.
  • Loan Forgiveness. Not available. However, if an applicant has received an EIDL loan related to the coronavirus pandemic between January 31, 2020 and the date a Paycheck Protection Program (“PPP”) loan becomes available, the applicant may refinance the EIDL into the PPP loan for loan forgiveness purposes.
  • Payment Deferral. The first interest payment under an EIDL is due 12 months after funding of the loan (interest accrues during the deferral period).
  • Fees. There are no loan fees, guarantee fees or prepayment fees.
  • Express Bridge Loan Program. Applicants who currently have a business relationship with an SBA express lender may access up to $25,000 with less paperwork to bridge the gap while applying for an EDIL. The maximum loan term is seven years and lenders may charge interest up to 6.5% over the prime rate. Lenders may also charge an application fee up to 2% of the loan amount. If awarded, EIDL funds may be used to repay an Express Bridge Loan.

Eligibility Requirements

Loans are generally available to small businesses with less than 500 employee and nonprofits that have suffered substantial economic injury as a result of the coronavirus pandemic. Specifically, it is expected that nonprofits organized federally as 501(c), 501(d) or 501(e) organizations may be eligible, as may certain entities whose nonprofit status falls under state law.

How to Apply

A business may apply for an EIDL at: https://www.sba.gov/funding-programs/loans/coronavirus-relief-options/economic-injury-disaster-loans. In addition to completing a loan application, a business must submit a signed and dated IRS Form 4506-T, which gives permission for the IRS to provide the SBA with the business' tax return information. To apply for an EIDAL, an applicant must first apply for an EIDL and then request the EIDAL. An applicant may check its application status at: https://disasterloan.sba.gov/ela/Account/Login

Further Updates

Additional information on the EIDL program as it relates to the coronavirus pandemic may be provided by the SBA in the coming weeks. The description of the EIDL program provided above remains subject to any such information.


As of July 24, 2020, the Massachusetts COVID-19 Relief Fund is no longer accepting inbound grant applications. Organizations in need of assistance are encouraged to reach out to local community foundations, who will continue to distribute funds to local nonprofits across Massachusetts. 

First Lady Lauren Baker and the One8 Foundation are working with local philanthropists and business leaders, Eastern Bank, The Boston Foundation, and the Foundation for Business Equity to launch the Massachusetts COVID-19 Relief Fund to support those across the state most impacted by the coronavirus pandemic. Donations raised through this fund (approximately $13 million to date) will be distributed in partnership with the state’s community foundations and local nonprofit organizations to support essential frontline workers and vulnerable populations across the state, including Massachusetts residents and immigrants facing homelessness, food insecurity and loss of critical services as a result of the coronavirus pandemic.

Eligibility Requirements

The leadership of the Massachusetts COVID-19 Relief Fund will make grant decisions and will prioritize nonprofits that serve those disproportionately impacted by COVID-19, with an emphasis on essential worker resources (including healthcare workers), individuals with disabilities, immigrants, food insecurity, and homelessness.

How to Apply

To learn more about the Massachusetts COVID-19 Relief Fund, please visit www.MACovid19ReliefFund.org. To inquire about your nonprofit’s qualifications for a grant, please contact the Fund’s Executive Director Jonathan Raymond at jraymond@macovid19relieffund.org.


Administered by the Treasury Department of the City of Boston, the Boston Resiliency Fund (the “City Resiliency Fund”) offers grants to organizations that provide essential services to Boston residents affected by the coronavirus pandemic. Specifically, it aims to provide (a) food for children, families and seniors, (b) technology to facilitate remote learning for students and (c) support to first responders, front-line workers and healthcare workers in the City of Boston. The City Resiliency Fund has raised $33.1 million and has distributed $23.7 million funds to date and grants are still being made on a rolling basis.

Eligibility Requirements

The City Resiliency Fund is available only to 501(c)(3) nonprofit organizations or those groups with a 501(c)(3) fiscal sponsor. To be considered, organizations must (a) have demonstrated the ability to serve Boston’s most vulnerable residents quickly and efficiently, (b) plan to modify and expand essential services to meet the needs of Boston residents, (c) fit within one of the City Resiliency Fund’s two current focus areas (i.e., (i) ensuring Boston’s children, families, and seniors have access to food at home or at pick-up meal sites around the City of Boston, and/or (ii) supporting first responders, front-line workers and healthcare workers so they can effectively do their jobs and promote public health), (d) have a plan to implement and deliver these services safely (ensuring social distancing), and (e) have the ability to sustain services for six to eight weeks. 

How to Apply

An organization must complete a statement of interest to be considered for a grant, available at https://www.boston.gov/departments/treasury/boston-resiliency-fund.

In addition to a completed statement of interest, an organization is required to provide a copy of an IRS Form W-9 and its (or its fiscal sponsor’s) most recent Form 990. Grants are made on a rolling basis.


The United Way of Massachusetts Bay and Merrimack Valley (the “United Way”) has established the COVID-19 Family Support Fund, a dedicated resource for working families affected by the coronavirus pandemic. The United Way has mobilized its broad network of nonprofit agencies throughout the region to provide a flexible source of cash assistance to help families weather the coronavirus pandemic. Grants will be made to participating nonprofits to help families impacted by the coronavirus pandemic meet their basic food, childcare or housing needs.

Eligibility Requirements

Grants from the COVID-19 Family Support Fund will be made through approved regional nonprofit agencies for the direct benefit of area families. 

How to Apply

For general questions about the COVID-19 Family Support Fund, including whether your nonprofit agency qualifies to receive funds, please dial 2-1-1 or contact info@supportunitedway.org.


The Boston Foundation COVID-19 Response Fund is no longer accepting new applications for the current phase of grant-making.

Administered by the Boston Foundation, the COVID-19 Response Fund (the “TBF COVID-19 Response Fund”) will award one-time operating grants on a rolling basis to nonprofit organizations in Greater Boston whose operations in support of seniors, children, immigrants, workers and other vulnerable populations have been affected by the coronavirus pandemic. The TBF COVID-19 Response Fund will be adaptable in its goals and focus, but seeks to ensure that grants support often-overlooked organizations and populations, with an eye toward improving racial equity in relief and recovery efforts.

The TBF COVID-19 Response Fund will provide operating support grants of up to $25,000. The number of grants will be determined by the funds available and anticipated current and future needs of the nonprofit community.

Eligibility Requirements

Grants are available to 501(c)(3) organizations in the greater Boston area, which (a) support vulnerable residents, including seniors, children, residents without access to paid sick days, healthcare and “gig” economy workers, communities of color, immigrants and people with disabilities and (b) provide access to food and other basic needs as a result of the coronavirus pandemic.

How to Apply

Nonprofits may apply for a grant at: https://www.tbf.org/what-we-do/special-funds/covid-19-response-fund/covid-19-response-fund-application.

The application requires information regarding (a) the nonprofit’s needs and (b) the needs of the individuals the nonprofit serves in relation to the coronavirus pandemic.


Google has announced an $800+ million commitment to support small- and medium-sized businesses, health organizations and governments and health workers on the frontlines of the coronavirus pandemic. Google’s commitment package includes the following initiatives targeting small businesses:

  • $340 million in Google Ad credits available to all small- and medium-sized businesses with active accounts.
  • A $200 million investment fund that will support non-governmental organizations and financial institutions worldwide to help provide small businesses with access to capital.
    • Specific details have yet to be provided on the $200 million investment fund.

Eligibility Requirements

Google Ad credits

  • Small- and medium-sized businesses globally that have spent with a Google Ads account in ten out of twelve months of 2019, and in January and/or February of 2020, are eligible. The businesses must have advertised directly with Google or through a partner and adhere to Google’s advertising policies. A partner is defined as an advertising agency or third party that manages Google Ads accounts on behalf of other brands or businesses.
  • Each eligible customer will receive one ad credit. If an eligible customer advertises with multiple accounts, or multiple campaign types within an account, only one ad credit will be applied per customer.

How to Apply

Google Ad credits

  • There is no application process and no action for applicants to take. Google has set up a global team to identify small- and medium-sized businesses and determine eligibility. As of July 1st, the ad credits were launched and auto-allied to all eligible customer accounts globally. A notification e-mail will have been sent to the primary account contact for customers in launched countries who received an ad credit. Additionally, eligible customers can see the applied credit on the “Promotions” page of their Google Ads account by clicking the tools icon at the top of the page, then selecting “Promotions” under the “Billing” tab. The ad credit amount will vary by customer based on past Google Ads spend and the country and currency where the business and Google Ads account is set up. The ad credit must be used by December 31, 2020.

As of July 24, 2020, the Cambridge Community Foundation has closed the COVID-19 Emergency Fund and is no longer accepting new applications.

The Cambridge Community Foundation, a 501(c)(3) organization, is offering a limited number of special grants of up to $10,000 to other 501(c)(3) organizations that can provide relief to individuals and families.

The Foundation is additionally offering grants ranging from $200 to $1,000 on a rolling basis until funds are depleted to Cambridge organizations with 501(c)3 status, small businesses in the Cambridge community with demonstrated loss of opportunity or income, Cambridge residents and people whose main source of income emanates from Cambridge. Further information can be found here.

Eligibility Requirements

In determining eligibility for the $10,000 grants, the Cambridge Community Foundation will evaluate the organization’s (a) track record of working with low–income families, (b) ability to make cash transfers to individuals and families for a range of needs such as rent shortage, food, utilities, medicines/medical supplies and (c) evidence of 501(c)(3) status.

In addition to 501(c)(3) organizations, individuals and families may apply for the $200 to $1,000 rolling grants. Applicants must be Cambridge organizations with 501(c)3 status, small businesses in the Cambridge community with demonstrated loss of opportunity or income, Cambridge residents and people whose main source of income emanates from Cambridge.

How to Apply

Applications for the Cambridge Community Foundation COVID-19 Emergency Fund can be found here.


As of July 24, 2020, the Cambridge Community Foundation has closed the Artist Relief Fund and is no longer accepting new applications.

The Cambridge Community Foundation is offering grants of up to $1,000 on a rolling basis until funds are depleted to arts organizations and artists who live, work, create and/or perform in Cambridge. A limited number of special grants of up to $5,000 will be made available to Cambridge arts organizations that employ current artists and performers and/or train future artists and performers. Further information can be found here.

Eligibility Requirements

Focused on lost income, current and into the foreseeable future, the Fund will provide one-time relief to arts organizations and artists who live, work, create and/or perform in Cambridge. Grants will be made on a first-come, first-served basis, and applications will be considered based upon a 100-word summary of the hardships the applicant is facing and evidence of lost opportunity or income from a canceled contract or letter of validation from a local nonprofit or civic leader, venue host, employer or gig organizer.

How to Apply

Applications for the Cambridge Community Foundation Artists Relief Fund can be found here.


The Community Foundation of North Central Massachusetts is offering grants to nonprofit organizations in the North Central Massachusetts region. Organizations that provide essential services will be prioritized and repeat requests will be considered. The grants are funded with an initial $25,000 from the Community Foundation Critical Needs Fund. Further information can be found here.

Eligibility Requirements

Applicants must be nonprofit organizations operating within the North Central Massachusetts region.

How to Apply

Further information on being considered for the Community Foundation Critical Needs COVID-19 Response Fund can be found here.


The Foundation for MetroWest, in partnership with the City of Framingham and Framingham Public Schools, is offering grants of up to $5,000 on a rolling basis to designated 501(c)(3) organizations providing authentic food access or basic hygiene products to Framingham residents. Further information can be found here.

Eligibility Requirements

Applicants must be 501(c)(3) organizations that provide authentic food access or basic hygiene products to vulnerable Framingham residents. Requests for funding will be reviewed one time per week by Foundation for MetroWest staff.

How to Apply

Applications for the Feed Framingham COVID-19 Fund Grant can be found here.


The Foundation for MetroWest is offering grants of up to $5,000 on a rolling basis to 501(c)(3) organizations providing access to food, access to basic hygiene products, emergency shelter and clothing and emergency childcare to those in the MetroWest Region. Larger grants may be considered on a case-by-case basis. Further information can be found here.

Eligibility Requirements

Applicants must be 501(c)(3) organizations that provide authentic food access, basic hygiene products, emergency shelter or clothing or emergency childcare to residents of the MetroWest Region. Requests for funding will be reviewed one time per week by Foundation for MetroWest staff.

How to Apply

Applications for the MetroWest Emergency Relief Fund: COVID-19 Responsive Grant Program can be found here.


Haymarket People's Fund is offering grants of up to $1,000 per year to help grassroots, social change organizations respond quickly to unforeseen crises or opportunities that critically affect the organization and constituency. Further information can be found here.

Eligibility Requirements

Applicants do not need to be 501(c)(3) organizations, but their work must fall within the IRS definition of charitable or educational tax-exempt activities. Organizations must have operating budgets of less than $300,000. The Haymarket People’s Fund will consider (a) self-determination and accountability, (b) leadership development, (c) anti-racism and anti-oppression values, (d) organization for systematic change, (e) movement building and (f) whether the applicant has a diversified funding base in its evaluation of applications. Further information can be found here.

How to Apply

Information on how to receive an Urgent Response Application can be found here.


The Nantucket Fund is offering grants to Nantucket nonprofit human service providers that need operational assistance during the coronavirus pandemic. Examples of human service providers are organizations that provide access to food and nutrition services, housing-related support, behavioral health and addiction services, access to healthcare for Nantucket’s vulnerable populations, essential services for the elderly and groups or agencies that provide critical services to the Nantucket community but are unable to do so due to mandated closures. Further information can be found here.

Eligibility Requirements

Applicants must demonstrate that the coronavirus pandemic has affected their revenue stream, including a detailed spread sheet of losses and current need. Whether applicants are receiving other relief will also be considered.

How to Apply

Applications for the Nantucket Fund for Emergency Relief can be found here.


The New England Grassroots Environment Fund is offering grants of up to $1,000 to grassroots groups that are responding to local needs and building resilience in their communities in response to the coronavirus pandemic. Examples of use include (a) food supplies for isolated community members, (b) translation of outreach materials, (c) support for technology to continue organizing and meeting and (d) partnering with local media outlets to educate and raise awareness. Further information can be found here.

Eligibility Requirements

Applicants must respond to a challenge or need in their communities as a result of the coronavirus pandemic and must (a) be doing local, grassroots work in New England, (b) be volunteer-driven or have no more than two full-time paid staff and (c) have an annual operating budget under $100,000. Priority will be given to groups that are ad-hoc and have no access to alternative funding, groups that fill a need not met by other organizations and groups focused on immediate urgent mutual aid needs.

How to Apply

Applications for the New England Grassroots Environment Fund can be found here.


The Theatre Community Benevolent Fund is offering grants ranging from $1,000 to $6,000 to nonprofit organizations of Greater Boston and the surrounding area that have suffered losses attributed to coronavirus pandemic restrictions. If a grant is awarded, the financial assistance, in most cases, will be paid directly to service providers (hospitals, doctors, utilities, mortgage companies, etc.). Grants paid directly to the applicants are disbursed within 30 calendar days of an award determination. Further information can be found here.

Eligibility Requirements

All theatre practitioners and all nonprofit organizations of greater Boston and surrounding areas are eligible. It is expected that individual applicants have an established and documented history of theatrical performance, directing, design, writing, production, or administration in Greater Boston and/or the surrounding areas.

How to Apply

Individual applications for the Theatre Community Benevolent Fund can be found here.

For more information or to request an application be mailed to you, you may contact the Theatre Community Benevolent Fund at TCBFBoston@gmail.com.



Federal Taxes

  • Federal Income Taxes

    The deadline for filing federal 2019 income tax returns and making payments due on or after April 1, 2020 and before July 15, 2020 has been extended to July 15, 2020 (including 2020 federal estimated income tax payments, and also including payments of tax on self-employment income), without interest or penalty. There is no limitation on the amount of the payments that may be postponed.

    Eligibility Requirements

    This relief applies to any person/entity with a Federal tax payment obligation. This includes individuals, trusts, estates, partnerships, associations, companies, corporations, and non-corporate tax filers.

    Additional Information

    For additional information, please see below for links to IRS guidance:

    • IRS Coronavirus Tax Relief website
    • IRS Notice 2020-18 (extending deadline to July 15, 2020 for filing and payments due April 15, 2020, and providing there is no limitation on the amount of federal income tax payments that may be deferred)
    • IRS Notice 2020-20 (extending deadline for gift tax or generation-skipping transfer tax)
    • IRS Notice 2020-23 (extending deadline for generally all filing and payments due April 1–July 14, 2020)
    • IR-2020-58 (describing eligibility requirements)
    • Ropes & Gray Client Alert (describing applicability of Notice 2020-23 to Nonprofits)
       

Massachusetts State Taxes

  • Personal Income Taxes

    The deadline for filing personal income 2019 tax returns and making 2019 payments due on April 15, 2020 has been extended to July 15, 2020. 

    Eligibility Requirements

    This relief applies to individuals, estates, and trusts. 

    Additional Information

    Additional information can be found here: Technical Information Release 20-4 (April 3, 2020).

  • Corporate Excise Taxes

    The delayed due dates do not extend to corporate excise filings and payments. However, late-file and late-pay penalties for corporate excise (including financial institution and insurance premiums excise) returns and payments due on April 15, 2020 will be waived when those returns and payments are filed and made by July 15, 2020. By law, interest will still accrue on any amounts not paid by April 15, 2020. This waiver of penalties applies to corporate excise returns and payments with an original due date of April 15, 2020, including those of certain S corporations and nonprofits that have tax returns and payments due April 15, 2020.

    Eligibility Requirements

    This relief applies to corporate excise returns and payments with an original due date of April 15, 2020, including those of certain S corporations and nonprofits that file on a fiscal-year basis and have tax returns and payments due April 15, 2020.

    Additional Information

    Additional information can be found here: Technical Information Release 20-4 (April 3, 2020).

  • Sales and Use Taxes

    For taxpayers who meet the eligibility requirements described below, the deadline for filing sales and use tax returns and payments due during the period beginning March 20, 2020 and ending May 31, 2020, inclusive, has been extended to June 20, 2020. 

    Eligibility Requirements

    This relief applies to vendors whose cumulative sales and use tax liability in the 12-month period ending February 29, 2020 is less than $150,000. This relief does not apply to marijuana retailers, marketplace facilitators, or vendors selling motor vehicles. Such vendors must continue to file returns and make payments in accordance with the non-emergency rules.

    Additional Information

    Additional information can be found here: Emergency Regulation Amendment.

  • Room Occupancy Excise

    For taxpayers who meet the eligibility requirements described below, the deadline for filing excise returns and payments due during the period beginning March 20, 2020 and ending May 31, 2020, inclusive, including local option amounts, has been extended to June 20, 2020.

    Eligibility Requirements

    This relief applies to operators whose cumulative room occupancy excise liability in the 12-month period ending February 29, 2020 for returns required to be filed is less than $150,000. This relief does not apply to intermediaries. Intermediaries will continue to file returns and make payments in accordance with the non-emergency rules.

    Additional Information

    Additional information can be found here: Emergency Regulation Amendment (830 CMR 64G.1.1(11)(g)).

  • Meals Tax and Room Occupancy Excise

    For tax filers who meet the eligibility requirements described below, the Massachusetts Department of Revenue will waive any late-file or late-pay penalties for returns and payments due during the period of March 20, 2020 through May 31, 2020 for vendors, operators and intermediaries that file their returns and make payments on or before June 20, 2020. Statutory interest will continue to accrue.

    Eligibility Requirements

    This relief applies to (a) vendors with meals tax return and payment obligations that do not otherwise qualify for emergency sales and use tax relief and (b) operators or intermediaries with room occupancy excise return and payment obligations that do not otherwise qualify for emergency relief described above. Other requests for relief will be handled on a case-by-case basis based on reasonable cause.

    Additional Information

    Additional information can be found here: Technical Information Release 20-2.

Page last updated April 21, 2020.


Families First Coronavirus Response Act (“FFCRA”)

Eligible employers are entitled to a refundable tax credit against certain employment taxes, paid pursuant to the FFCRA’s Emergency Paid Sick Leave and Emergency Paid Family and Medical Leave program. The program provides tax credit for paid sick leave (for self-care or for care for family members) and paid family leave, subject to certain limitations.

Eligibility Requirements

This relief applies to businesses or tax-exempt organizations that have fewer than 500 employees and that are required to pay FFCRA sick and family leave. Eligible self-employed individuals are also allowed a credit against certain income and self-employment taxes for a qualified sick leave and/or qualified family leave equivalents.

How to Apply

Employers eligible for tax credits under the FFCRA may—instead of paying these amounts to IRS—retain withheld federal income tax and social security and Medicare taxes (both employee and employer share). If available tax credits exceed retained amounts, eligible employers would then file Form 7200 for advance payment of tax credits.

Eligible employers may request advanced credits using Form 7200 at any time before the end of the month following the quarter in which the qualified wages were paid. For the FFCRA, qualified sick and family leave wages apply for wages paid from April 1, 2020 to December 31, 2020. Form 7200 and its instructions are available at: https://www.irs.gov/forms-pubs/about-form-7200.

Additional Information

Additional information can be found at the following:


Employee Retention Credit for Employers Subject to Closure Due to the Coronavirus Pandemic

Eligible employers are allowed a refundable credit against applicable employment taxes for each calendar quarter for 50% of qualified wages paid to employees after March 12, 2020 and before January 1, 2021. 

Eligibility Requirements

Employers are eligible for this credit if their operations were fully or partially suspended by a governmental authority due to the coronavirus pandemic or if gross receipts are less than 50% of gross receipts for the same calendar quarter in the prior year. Employers receiving a covered loan under section 7(a)(36) of the Small Business Act are not eligible for the credit.

If an eligible employer has 100 or fewer full-time employees, all employee wages are qualified wages. For eligible employers with more than 100 employees, qualified wages are wages paid to an employee unable to provide services due to either (i) the employer’s operations being fully or partially suspended by governmental authority due to coronavirus pandemic or (ii) the employer’s decline in gross receipts (as described above). Qualified wages include the cost of employer-provided health care. For eligible employers, qualified wages also include the health plan expenses the employer covers for laid off or furloughed employees even if the employer does not pay wages to such employees.

The amount of qualified wages for any employee for all calendar quarters may not exceed $10,000, which includes qualified health plan expenses allocable to such wages. 

How to Apply

Starting with the second calendar quarter of 2020, employers should report the total qualified wages and related health insurance costs for each quarter on their quarterly employment tax returns - Form 941 – to claim the credit. 

For employers without enough federal employment taxes to cover the amount of the credit after they have deferred deposits of employer social security taxes under the CARES Act, such employers may request advance payment of tax credit for employee retention using Form 7200 at any time before the end of the month following the quarter in which the qualified wages were paid. For the CARES Act, qualified employee retention wages are wages paid from March 13, 2020 to December 31, 2020. 

Additional Information

Additional information can be found at the following:

Page last updated May 11, 2020.


Payment of employer social security payroll taxes (and 50% of any self-employment taxes) has been deferred, commencing on March 27, 2020 and continuing through January 1, 2021. 50% of this deferred amount is to be paid on December 31, 2021. The remaining 50% is to be paid on December 31, 2022.

Additional Information

Additional information can be found at the following:

Page last updated April 21, 2020.


Expanded Unemployment Benefits are Available under the CARES Act

The CARES Act expands existing unemployment benefits through a number of new federal programs. Under the Pandemic Unemployment Assistance (“PUA”) program, unemployment benefits are extended to individuals who are unable to work as a direct result of the COVID-19 public health emergency and would not normally be eligible for (e.g., self- employed individuals or independent contractors), or who have exhausted, regular unemployment compensation. 

Additionally, the Pandemic Emergency Unemployment Compensation (“PEUC”) program provides an additional 13 weeks of unemployment benefits through December 31, 2020. This extension of unemployment benefits applies to individuals receiving regular unemployment benefits or benefits under the PUA. Please note that those individuals who exhausted their regular unemployment benefits are eligible under the PEUC’s 13-week extension and should monitor the following link for updates: https://www.mass.gov/orgs/department-of-unemployment-assistance

Under the Federal Pandemic Unemployment Compensation (“FPUC”) program, individuals receiving unemployment benefits through regular unemployment or under the PUA will receive an additional $600 weekly benefit through July 31, 2020. Individuals currently collecting unemployment benefits will automatically receive the additional $600 FPUC disbursements, while new applicants will retroactively receive the additional $600 FPUC disbursements to March 29, 2020.

Information about CARES Act benefits and about how eligible applicants may apply for those benefits is available at: https://www.mass.gov/how-to/apply-for-unemployment-benefits.

Information about PUA benefits and how to apply for those benefits is available at: https://www.mass.gov/how-to/apply-for-pandemic-unemployment-assistance.

A comparison of regular unemployment benefits and Pandemic Unemployment Assistance is available here.

How to Determine Unemployment Benefits 

Eligible individuals will receive a weekly benefit of approximately 50% of their average weekly wage, up to a maximum weekly benefit of $823. The monetary amount of an individual’s unemployment benefit is calculated by: (1) listing the total wages received in the last four completed calendar quarters preceding the claim date; (2) adding the two highest quarters of wages; (3) dividing the sum from Step 2 by 26 (the number of weeks in the combined quarters); and (4) dividing the quotient from Step 3 in half. There is also a weekly dependency allowance of $25 per dependent up to 50% of the individual’s weekly benefit amount.

A helpful unemployment calculator is available at: https://www.mass.gov/info-details/how-your-unemployment-benefits-are-determined.

An individual may still be eligible for unemployment benefits when working part-time so long as the individual’s gross wages do not exceed the weekly benefit amount. Any earnings greater than one-third of the individual’s weekly benefit amount will be deducted dollar-for-dollar from the weekly benefit amount. For example, if an individual receives $330 in weekly unemployment benefits, any amount greater than $110 in weekly wages, will be deducted from that individual’s weekly unemployment benefits.

More information about how unemployment benefits are calculated while working part-time can be found here: https://www.mass.gov/service-details/working-part-time-while-receiving-unemployment-benefits.


COVID-19 Eviction and Foreclosure Moratorium Bill – Massachusetts Bill (H.4647)

On July 21, 2020, Governor Baker exercised the authority granted to him under H.4647 to extend the current eviction and foreclosure moratorium for an additional 60 days until October 17, 2020. 

On April 20, 2020, Governor Baker signed into law a new bill providing for a ban on evictions and foreclosures during the COVID-19 emergency declaration in the Commonwealth. This new law establishes a temporary moratorium on “non-essential evictions” of residential and small business tenants, including both for-profit and nonprofit businesses. The eviction moratorium does not apply to certain types of commercial tenants, such as those companies that are publicly traded, operate outside of Massachusetts, or have 150 or more full-time equivalent employees.

  • Duration. All non-essential evictions are prohibited until October 17, 2020. 
  • Evictions on Hold. The moratorium impacts evictions for: (i) non-payment of rent, (ii) resulting from a foreclosure, (iii) no fault or no cause, or (iv) cause that does not involve allegations of (a) criminal activity or (b) allegations of certain lease violations that may impact the health or safety of other residents, health care workers, emergency personnel, persons lawfully on the property or the general public. However, note that this moratorium does not apply to evictions of small businesses arising from the expiration of a lease term or default that occurred prior to the COVID-19 emergency declaration on March 10, 2020 for the Commonwealth. Moreover, this moratorium does not prohibit landlords from legally terminating the commercial lease of a small business tenant for failure to pay rent in accordance with the terms of the leas
  • Delay of Non-Essential Evictions in Court. The bill pauses any deadlines or time periods for pending actions in any non-essential eviction cases for residential or small business tenants. 
  • Rent Payments. The law does not relieve tenants from any obligations to pay rent, restrict a landlord’s ability to collect rent, or forgive a borrower’s obligations to make debt payments. Landlords are prohibited from imposing late fees for non-payment of rent and providing rental payment data to consumer reporting agencies if within 30 days of a missed rent payment a tenant provides notice and documentation stating that non-payment was due to the financial impact of the COVID-19 pandemic. The Massachusetts Executive Office of Housing and Economic Development (“EOHED”) published sample forms for small business tenants to use when providing this required notice and supporting documentation to landlords. In addition, these emergency regulations instruct small business tenants to submit separate notices to landlords for each missed rent payment (e.g., missed rent payments for April, May, and June should result in three distinct notices). The full text of the emergency regulations promulgated by EOHED is available at the link below. 
  • Last Month Rent Advance. Subject to certain conditions, this law permits landlords who received rent in advance for the last month of tenancy to access and utilize the funds to pay for expenses, including mortgage payments, utilities, and repairs, but not to cover any rent owed by the tenant. Landlords must provide notice to tenants if the last month’s rent will be used for these permitted purposes.
  • Residential Foreclosure Moratorium. The foreclosure moratorium only applies to residential properties, and does not apply to commercial properties.

Other Information

For additional information, please see below:

  • The emergency regulations published by the Massachusetts EOHED to implement this bill are available here.
  • The full text of the bill is available here.
  • The Citizens’ Housing and Planning Association prepared a detailed summary

Key Federal Guidance

Businesses and other organizations permitted to reopen should familiarize themselves with and endeavor to comply with all applicable federal health and workplace safety guidance, including guidelines published by the Occupational Safety and Health Administration (“OSHA”), the Centers for Disease Control and Prevention (“CDC”), and the U.S. Equal Employment Opportunity Commission (“EEOC”). 

  • OSHA guidance is available here
  • CDC guidance is available here.
  • EEOC guidance is available here.

Key State Guidance

A Four-Phase Reopening Plan in Massachusetts

On May 18, 2020, Governor Baker signed an executive order, COVID-19 Order No. 33 (the “Phase I Executive Order”), outlining a four-phase reopening of workplaces and new workplace safety measures to address COVID-19 in the Commonwealth. The comprehensive Reopening Massachusetts report is available here

Guiding Principles and Overview of Four-Phase Reopening Plan

The guiding principles of the four-phase reopening plan are outlined here (see overview of four-phase approach section) and an overview of each phase is provided below. 

  • Overview of Phase I. The businesses and other organizations identified in the Phase I Executive Order are permitted to operate from their physical workplaces and facilities beginning on May 18, 2020 (e.g., manufacturing, construction, places of worship, etc.) or May 25, 2020 (e.g., hair salons and barbershops, car washes, pet groomers, certain outdoor and recreational activities, etc.) pursuant to the Phase I Executive Order.
  • Overview of Phase II. On June 1, 2020, Governor Baker signed an executive order, COVID-19 Order No. 35 (the “Phase II Executive Order”), which outlines the parameters of Phase II. The businesses and other organizations identified in the Phase II Executive Order are permitted to operate from their physical workplaces and facilities beginning on June 8, 2020. The businesses eligible to reopen in Phase II include retail stores, restaurants, hotels, youth and adult amateur sports programs, etc., subject to certain restrictions described in the Phase II Executive Order. 
  • Overview of Phase III. The businesses and other organizations identified in the Phase III guidance are permitted to operate from their physical workplaces and facilities beginning on July 6, 2020 (e.g., movie theaters, outdoor performance venues, museums, fitness centers and health clubs, libraries, etc.) or July 13, 2020 if those facilities are located in Boston, subject to certain restrictions described in the Phase III guidance. 
  • Overview of Phase IV. The guidance for Phase IV has yet to be released. This summary will be updated to reflect this additional reopening guidance. 
  • Conditions Required to Reopen. All businesses and other organizations eligible to reopen and operate their physical premises are required to adopt and comply with general workplace safety rules and any applicable sector-specific rules prior to reopening their business premises to workers, customers, and the public.
    • Adoption of Mandatory General Safety Standards for Workplaces. All businesses and other organizations eligible to reopen and operate their physical premises must immediately adopt and maintain these generally applicable COVID-19 workplace safety rules prior to reopening.
    • Compliance with Sector-Specific Protocols and Best Practices. All businesses and other organizations eligible to reopen and operate their physical premises must adopt and comply with all sector-specific guidance issued by the state applicable to their workplace. Sector-specific guidance released for the phases to date is available here. Additional sector-by-sector guidance will be issued on a rolling basis.
    • Completion of Self-Certification Requirements. All businesses and other organizations eligible to reopen and operate their physical premises are required to complete a two-step certification process prior to reopening to document their compliance with all applicable general and specific workplace safety guidance issued by the state.
      • COVID-19 Control Plan Template. First, businesses must develop a written control plan outlining how their workplace will comply with the mandatory safety standards. The COVID-19 Control template provided here may be filled out to satisfy this requirement. Note that these control plans do not need to be submitted for approval, but should be kept on the business premises and made available for inspection upon request by state or local authorities.
      • Compliance Attestation Poster. Second, after completing the COVID-19 Control Plan template, businesses must complete and sign the checklist poster available here. This poster should be displayed as proof of compliance in an area within the business premises visible to workers and visitors. A copy of the poster is also available in other languages (e.g., Spanish, Korean, Chinese, Vietnamese, etc.) here
    • Display Workplace Safety Posters. The state published workplace safety posters that businesses may print and display within their business premises to describe the mandatory workplace safety rules.
      • Employer Poster. A copy of this poster is available here
      • Worker Poster. A copy of this poster is available here.

Risk Mitigation

As businesses and nonprofits reopen across Massachusetts, it is important to recognize that all businesses, nonprofits, and other organizations face unprecedented and uncertain business liability risks due to potential COVID-19-related liability exposure on several fronts, including vis-à-vis employees, customers, program participants, and volunteers. The COVID Relief Coalition is available to provide pro bono assistance and advise generally on business liability risks and risk management strategies for your business or organization. You can request assistance by filling out the intake form on the pro bono assistance page of the website. 

Sources of Reopening Relief

Reopen Boston Fund

The City of Boston established a $6 million grant program to help businesses cover the costs associated with the required workplace safety standards, such as acquiring personal protective equipment (“PPE”) for employees and updating business premises to comply with state and local reopening guidance. Eligible businesses may receive grant awards up to $2,000. 

  • Eligibility Requirements. To qualify, your business must satisfy the following criteria: (i) have less than 15 employees, (ii) have a brick and mortar space in the City of Boston, (iii) be registered and in good standing with, and operate in, the City of Boston, and (iv) require close physical contact with the public through a direct business services (e.g., hair salons, spas, beauty services, retail, food businesses, arts and entertainment, fitness studios, event spaces, or bars).
  • How to Apply. Applications will be processed on a rolling basis according to the four phases of reopening in the Commonwealth. A business should select the application that corresponds to the phase in which it is permitted to reopen. The applications are available here.
  • PPE Platform for Small Businesses. The City of Boston launched a platform to provide small businesses with the tools and information necessary to procure PPE and understand best practices. The platform is available here.

Other Information

For additional information, please see below:

  • The comprehensive plan to safely reopen the Massachusetts economy is available on the Reopening Massachusetts website
  • You can check here to determine when your business may reopen. 
  • The full text of the Phase I Executive Order is available here.
  • The full text of the Phase II Executive Order is available here.
  • The Phase III guidance is available here.

Further Updates

Additional information on the evolving Massachusetts reopening plans, including guidance on subsequent phases, is expected to be provided. Accordingly, the information provided above remains subject to such information.


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