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:
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.
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.
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).