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Massachusetts State Filing Requirements
If you're operating a nonprofit in Massachusetts, you must stay compliant with state-specific filing and registration requirements.
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) |
|---|---|---|---|
|
State Filing Requirements for Non-Profits
Massachusetts nonprofits face several crucial filing requirements at the state level. These obligations are primarily overseen by the Massachusetts Attorney General's Office (AGO) - Non-Profit Organizations/Public Charities Division and the Massachusetts Secretary of the Commonwealth.
Here's a breakdown of the key requirements:
- Incorporation
File Articles of Organization with the Secretary of the Commonwealth. This establishes the nonprofit as a legal entity. While filing, you must include the organization's purpose, structure, and governance provisions. - Charitable Organization Registration
In addition to incorporating with the Secretary of the Commonwealth, any charitable organization intending to operate or solicit donations in Massachusetts is legally mandated to register with the Attorney General's Office. This registration process now takes place entirely through the AGO's online Charity Portal. - Annual Filing
Registered charities must file an annual financial report with the AGO. This report details the organization's finances, activities, and governance practices. - Tax Filings
Nonprofits may also need to file state tax documents with the Massachusetts Department of Revenue (DOR), depending on activities and income sources. - Amendments & Updates
If your organization experiences changes to its governing documents, leadership, or other key details, you must file amendments with the relevant state agencies.
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 |
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.
- With the Attorney General's Office: Register within six months of receiving assets (funds, property, etc.).
- Submit:
- IRS Form 1023 or 1024 (application for 501(c) status)
- Bylaws
- Articles of Organization
- Initial Form PC with supporting documents
Post-Filing: Once approved, the organization receives a Certificate of Incorporation.
2. Appoint a Registered Agent
A registered agent is responsible for receiving legal and official notices on behalf of your organization. The registered agent must have a physical street address in Massachusetts.
3. Obtaining an EIN
After incorporating with the state, you will need to obtain an Employer Identification Number (EIN) from the IRS. This is a unique tax identification number for your organization. You can apply for an EIN online through the IRS website.
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
If your non-profit intends to be recognized as tax-exempt under section 501(c)(3) of the Internal Revenue Code, you will need to apply to the IRS. This typically involves filing Form 1023 or Form 1023-EZ, along with the required filing fee.
Obtaining this status provides significant benefits, including exemption from federal income tax and the ability to receive tax-deductible contributions.
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. You will need to provide information such as your business identification number, business name, address, and details of your officers and directors.
2. Filing Form PC and Attachments
Registered charities are required to file Form PC annually through the AGO's online Charity Portal. The deadline for this filing is four and one-half months after the end of your organization's fiscal year.
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.
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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?
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