Memorandum  Apprenticeship Issuance No. 29-01122026: Registered Apprentice Tax Credit for Non-Profit Entities

Date:	01/12/2026
Organization:	Division of Apprentice Standards

Purpose

The Registered Apprentice Tax Credit (RATC) promotes expansion of registered apprenticeship in the Commonwealth. This issuance will serve to inform Non-Profit entities when they are eligible to apply for RATC.

Applicability to Non-Profit Entities

A non-profit entity is eligible for the RATC if it is subject to taxes imposed under Massachusetts General Laws (M.G.L.) chapter 62 or M.G.L. chapter 63. The non-profit is eligible for the tax credit only in relation to the tax liability imposed by those chapters.

The Department of Revenue (DOR) regulations allow for the tax credit to be taken by pass-through entities. The tax credit may be taken at the entity level or by the individual partners, members, or shareholders of the pass-through entity. However, a pass-through entity that elects to pay the pass-through entity excise under M.G.L. c. 63D may not apply the RATC to reduce such excise.

Additional DOR Information

If you have questions about the tax status of your organization, please reach out to the Massachusetts Department of Revenue by phone at [phone] or [phone] or online.

Additional RATC Information

For additional details on RATC eligibility and deadlines, please visit www.mass.gov/RATC or email [e-mail].