Massachusetts State Filing Requirements

If you're operating a nonprofit in Massachusetts, you must stay compliant with state-specific filing and registration requirements.

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Required Non-profit Forms

Non-profits in Massachusetts are required to complete several forms as part of their compliance obligations.

Secretary of State Forms	Attorney General Forms	Tax Forms	Federal Forms (Required for State Compliance)
Articles of Organization Annual Report Articles of Amendment Certificate of Correction	Initial Charity Registration Form PC (Annual Filing) Form PC-F	Sales Tax Registration Portal Form M-3 - Reconciliation of Massachusetts Income Taxes Withheld for Employers	Form 1023 (Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code): For most charitable organizations Form 1024 (Application for Recognition of Exemption Under Section 501(a) or Section 521 of the Internal Revenue Code): For other types of nonprofits. Form 990 (Return of Organization Exempt From Income Tax): Annual information return for tax-exempt organizations.

State Filing Requirements for Non-Profits

Massachusetts nonprofits must meet key state filing requirements, overseen by the Attorney General’s Office (AGO) and the Secretary of the Commonwealth:

Incorporation - File Articles of Organization with the Secretary of the Commonwealth to establish the nonprofit.
Charitable Registration – Register with the AGO’s online Charity Portal before operating or soliciting donations
Annual Filing – Submit annual financial reports to the AGO detailing finances and activities.
Tax Filings – File state tax documents with the Department of Revenue (DOR) if required.
Amendments – Report changes to governing documents, leadership, or other key details to state agencies.

State Filing Requirements for Non-Profits

Tax Exemption Requirements

To maintain tax-exempt status in Massachusetts, organizations must:

File Form PC with the Massachusetts Attorney General's Office (Non-Profit Organizations/Public Charities Division).
Apply for Sales Tax Exemption Certificate (ST-2) to the Massachusetts Department of Revenue for exemption from sales tax.
Apply for exemption via Form 1023 or 1024 for federal 501(c)(3) status.
Apply for state corporate excise tax exemption via Form M-4.
Must register and renew with the Division of Public Charities for fundraising.

Filing Deadlines for Non-Profit Forms

Adhering to filing deadlines is essential to avoid penalties and maintain compliance.

Below are the key deadlines for non-profit filings in Massachusetts:

Secretary of State Deadlines
Annual Report	Due on or before November 1st of each year
Articles of Amendment	Due within 60 days of the vote adopting the amendment
Article of Organization	Must be filed before the non-profit entity can be legally established.

Attorney General Deadlines
Form PC (Annual Filing)	4.5 months after the end of a charity's fiscal year
Initial Charity Registration	Before soliciting or receiving funds as a public charity incorporation

Tax Forms Deadlines
Form M-3 - Reconciliation of Massachusetts Income Taxes Withheld for Employers	January 31

Federal Deadlines
Form 990 Series	Due on the 15th day of the 5th month after the organization's accounting period ends Example: For calendar year organizations, Form 990 is due by May 15
Form 1023/1023-EZ	Must be filed within 27 months of incorporation to receive retroactive exemption to the date of incorporation

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Registration & Annual Filing (Non-Profits)

To operate legally as a non-profit in Massachusetts, organizations must file the Articles of Organization and pay the filing fee ($35 by mail, $41 if filing online or by fax).

Initial Registration

1. Formation of a Non-Profit Corporation

With the Secretary of the Commonwealth: File Articles of Organization and pay the required fee.

2. Appoint a Registered Agent

A registered agent is responsible for receiving legal and official notices on behalf of your organization.

3. Obtaining an EIN

After incorporating with the state, you will need to obtain an Employer Identification Number (EIN) from the IRS.

4. Initial Charity Registration (Attorney General's Office)

Registration with the AGO is required before the organization can commence operations or begin soliciting funds within Massachusetts.

Attach copies of:

Articles of Organization
Bylaws
IRS Determination Letter (if available)
List of officers and directors

5. Applying for Federal Tax-Exempt Status

File Form 1023 or Form 1023-EZ, along with the required filing fee.

Annual Filing Requirements

1. Filing the Annual Report

Domestic non-profit corporations must file their Annual Report with the Corporations Division by November 1st each year.

2. Filing Form PC and Attachments

Registered charities are required to file Form PC annually through the AGO's online Charity Portal.

3. Filing IRS Form 990

Tax-exempt organizations must file the appropriate IRS Form 990 series return annually with the Internal Revenue Service. The deadline is generally the 15th day of the 5th month after the end of your fiscal year.

4. Keep Corporate Records

Maintain proper corporate records, meeting minutes, and financial records as required by Massachusetts nonprofit corporation law.

5. Renew charitable organization

registration (if applicable) If your nonprofit solicits donations, renew your charitable registration with the appropriate state agency.

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Frequently Asked Questions

1. Who must register with the Massachusetts Attorney General's Office?

Most nonprofits, including charities soliciting funds or owning assets, must register. Certain organizations, like religious organizations, may be exempt.

2. What is the deadline for the annual Form PC filing?

The annual Form PC filing deadline in Massachusetts is 4.5 months after the end of a charity's fiscal year. If a charity follows a calendar year, the deadline is typically April 15th.

3. How do I obtain a copy of my organization's Articles of Organization?

You can obtain a copy from the Massachusetts Secretary of the Commonwealth.

4. Can we use our federal tax exemption determination for state tax purposes?

Federal 501(c)(3) status typically makes you eligible for Massachusetts tax exemptions, but you must still apply separately for specific state exemptions like sales tax.

5. How do we update our organization's address or leadership with the state?

File a Certificate of Change of Address or Certificate of Change of Directors/Officers with the Secretary of the Commonwealth. You should also update this information on your next Annual Report and Form PC.

Sources and References

This resource guide is compiled from authoritative sources, including:

Note - Requirements and deadlines may change. Organizations should verify current requirements with the appropriate Massachusetts government agencies.

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Non-Profit State Filing

Massachusetts State Filing Requirements

Required Non-profit Forms

State Filing Requirements for Non-Profits

Tax Exemption Requirements

Filing Deadlines for Non-Profit Forms

Registration & Annual Filing (Non-Profits)

Initial Registration

Annual Filing Requirements

Simplify Your Filing Process with TaxZerone

TaxZerone is the reliable choice for employers looking for accurate, efficient,
and compliant tax and information return filing.

Frequently Asked Questions

1. Who must register with the Massachusetts Attorney General's Office?

2. What is the deadline for the annual Form PC filing?

3. How do I obtain a copy of my organization's Articles of Organization?

4. Can we use our federal tax exemption determination for state tax purposes?

5. How do we update our organization's address or leadership with the state?

About TaxZerone®

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Employment Tax Forms

Exempt Org. Forms

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Form 990 | 990-EZ | 990-PF

Form 990-T

Non-Profit State Filing

Massachusetts State Filing Requirements

Required Non-profit Forms

State Filing Requirements for Non-Profits

Tax Exemption Requirements

Filing Deadlines for Non-Profit Forms

Registration & Annual Filing (Non-Profits)

Initial Registration

Annual Filing Requirements

Simplify Your Filing Process with TaxZerone

TaxZerone is the reliable choice for employers looking for accurate, efficient, and compliant tax and information return filing.

Frequently Asked Questions

1. Who must register with the Massachusetts Attorney General's Office?

2. What is the deadline for the annual Form PC filing?

3. How do I obtain a copy of my organization's Articles of Organization?

4. Can we use our federal tax exemption determination for state tax purposes?

5. How do we update our organization's address or leadership with the state?

About TaxZerone®

Forms

Quick Links

Tools

Resources

TaxZerone is the reliable choice for employers looking for accurate, efficient,
and compliant tax and information return filing.