Boston, MA requires that commercial developers for projects greater than 100,000 square feet receive a zoning variance, on the condition that the developer of the building pay a linkage fee, based on square footage, to the Neighborhood Jobs Trust. The Trust provides continued and future employment opportunities for Boston’s low or moderate income residents. The Trust supports such services as job training and retraining, employment counseling and job placement services, adult literacy and alternative education programs, and related supportive services.