INITIAL FILING REQUIREMENTS TO BECOME MASSACHUSETTS NONPROFIT

  1. HOW TO INCORPORATE IN MASSACHUSETTS STATE:
    • File the Articles of Incorporation
    • Send it to: Secretary of State Corporations Division Commonwealth of Massachusetts One Ashburton Place, 17th Fl. Boston, MA 02108
    • The filing fee is $35
    • For more information, go to the website: sec.state.ma.us/cor/coridx or call: (617) 727-2850
  2. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
    • Form 1023 must be submitted to: Internal Revenue Service P.O. Box 12192 Covington, KY 41012-0192
    • Filing fee is $850 ($275 for 1023-EZ Form, as of July 1st, 2016)
    • For further information go to: www.irs.gov/charities
    • If assistance is needed, call: (800) 829–3676 (Form related questions) (800) 829–1040 (general information)
  3. HOW TO OBTAIN MASSACHUSETTS STATE’S INCOME TAX AND SALES TAX EXEMPTIONS:
    • Register with Massachusetts’ Department of Revenue: dor.state.ma.us
    • There is no filing fee
    • For more information, call: (6170 887-6367
  4. HOW TO REGISTER WITH THE MASSACHUSETTS STATE’S ATTORNEY GENERAL:
    • File Articles of Incorporation, Bylaws, IRS Determination Letter and a list of the current officers
    • Send them to: Division of Public Charities Office of the Attorney General Commonwealth of Massachusetts One Ashburton Place, room 1413 Boston, MA 02108
    • Filing fee is $100 (+50 if filing the Short Form PC. Check the sliding fee if filing the full Form PC)
    • For more information, go to the website: mass.gov/ago or call: (617) 727-2200

ANNUAL FILING REQUIREMENTS TO MAINTAIN MASSACHUSETTS NONPROFIT

  1. MASSACHUSETTS STATE’S ATTORNEY GENERAL:
    • File Attorney General Form PC, together with a copy of Form 990 or 990-EZ
      1. Note that the due date is 4 and a half months after the end of the fiscal year
    •  Send it to: Division of Public Charities Office of the Attorney General Commonwealth of Massachusetts One Ashburton Place Boston, MA 02108
    • The filing fee is from $35 to $2,000 (it depends on the revenues)
    • Other Form required:
      1. Schedules A-1 and A-2 – if funds are raised from public.
      2. Review audit – if revenues are over $200,000. Complete audit – if revenues are over $500,000.
    • For more information, go to the website: mass.gov/ago or call: (617) 727-2200
  2. INTERNAL REVENUE SERVICE:
    • File the Annual Return Form 990
      1. Note that the due date is 4 and a half months after the end of fiscal year.
    •  Send it to: Internal Revenue Service 1160W 12th Street Ogden, UT 842201
    • There is no filing fee.
    • For more information, go to the website: irs.gov/charities or call (800) 829-3676 (Form related questions) (800) 829-1040 (general information)
    • For Public Charities: Please go to the IRS website to determine which of the three forms to file: Form 990, Form 990-EZ, or Form 990-N.
    • For Private Foundations: You are required to submit the Form 990-PF.
  3. MASSACHUSETTS STATE’S SECRETARY OF STATE:
    • File Annual Report for Nonprofit Corporations Form
      1. Note that the due date is November 1st
    • Send it to: Secretary of State Corporations Division Commonwealth of Massachusetts One Ashburton Place, 17th Fl. Boston. MA 02108
    • The filing fee is $15
    • Organizations that are exempt from annual filing: charitable hospitals, library associations whose real or personal property is exempt from taxation, nonprofit school, religious organizations, churches, and some corporations formed before 1923.
    • For more information, go to the website: sec.state.ma.us/cor/coridx or call: (617) 727-2850
  4.  MASSACHUSETTS STATE’S DEPARTMENT OF REVENUE:
    • There is no filing needed.
    • Note that one month before the expiration date of the Form ST-2, the Department of Revenue may issue a new exemption certificate (every 10 years).
    • All nonprofit organizations must confirm that they will receive a renewal certificate by contacting the Massachusetts’ Department of Revenue.
    •  For more information, go to the website: mass.gov/dor/forms/trustee/sales-and-use-tax/ or call: (617) 727-9440 (Form related questions) (617) 887-6367 (general information)