Massachusetts

INITIAL FILING REQUIREMENTS TO BECOME MASSACHUSETTS NONPROFIT

1. HOW TO INCORPORATE IN MASSACHUSETTS STATE:
   • File the Articles of Organization
     • Send 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,
       • Website: sec.state.ma.us/cor/coridx
       • Phone: (617) 727-2850
2. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
   • File Form 1023 online at Pay.gov.
     • Filing fee is $600 ($275 for 1023-EZ Form)
   • File a Notice of Intent to Operate within 60 days of formation.
     • Filing Fee is $50
     • For more information,
       • Website: www.irs.gov/charities
       • 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 online.
     • There is no filing fee
     • For more information,
       • Website: dor.state.ma.us
       • Phone: (617) 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 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,
       • Website: mass.gov/ago
       • Phone: (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
     • Note that the due date is 4 and a half months after the end of the fiscal year
     • Note that as of May 31, 2023, organizations with a gross support and revenue of $25,000 or less are no longer required to submit a Federal Form 990 or 990-EZ with the Form PC.
     • Send 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,
     • Website: mass.gov/ago
     • Phone: (617) 727-2200
2. INTERNAL REVENUE SERVICE:
   • File the Annual Return Form 990 with online provider.
     • Note that the due date is 4 and a half months after the end of fiscal year.
     • A list of online providers can be found here.
     • There is no filing fee.
     • For more information,
       • Website: irs.gov/charities
       • 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
     • Note that the due date is November 1st
     • Send to: Secretary of State Corporations Division Commonwealth of Massachusetts One Ashburton Place, 17th Fl. Boston. MA 02108
       • May also be filed online here.
     • 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,
       • Website: sec.state.ma.us/cor/coridx
       • Phone: (617) 727-2850
4.  MASSACHUSETTS STATE’S DEPARTMENT OF REVENUE:
   • There is no filing needed. All nonprofit organizations must confirm that they will receive a renewal certificate by contacting the Massachusetts’ Department of Revenue.
     • 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).
     • For more information,
       • Website: mass.gov/dor/forms/trustee/sales-and-use-tax/
       • Call:
         • (617) 727-9440 (Form related questions)
         • (617) 887-6367 (general information)