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INITIAL FILING REQUIREMENTS TO BECOME MASSACHUSETTS NONPROFIT
HOW TO INCORPORATE IN MASSACHUSETTS STATE:
File the Articles of Incorporation
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,
HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
File Form 1023
Send 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 more information,
Website : www.irs.gov/charities
Call :
(800) 829–3676 (Form related questions)
(800) 829–1040 (general information)
HOW TO OBTAIN MASSACHUSETTS STATE’S INCOME TAX AND SALES TAX EXEMPTIONS:
Register with Massachusetts’ Department of Revenue
There is no filing fee
For more information,
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,
ANNUAL FILING REQUIREMENTS TO MAINTAIN MASSACHUSETTS NONPROFIT
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
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 :
Schedules A-1 and A-2 – if funds are raised from public.
Review audit – if revenues are over $200,000. Complete audit – if revenues are over $500,000.
For more information,
INTERNAL REVENUE SERVICE:
File the Annual Return Form 990
Note that the due date is 4 and a half months after the end of fiscal year.
Send to : Internal Revenue Service 1160W 12th Street Ogden, UT 842201
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.
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,
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,
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