How to start a nonprofit in Massachusetts
To start a nonprofit in Massachusetts you file the articles of incorporation with the Massachusetts Secretary of the Commonwealth, Corporations Division, meet Massachusetts’s minimum number of directors, and register before asking the public for money. Each step below carries the form, the fee and the deadline, cited to Massachusetts’s own agencies.
98 facts · 92 source verified · 6 in progress · 91 official sources
On this page
- How to start a nonprofit in Massachusetts
- Start Here
- Compact Operational Reference
- Formation and organizational setup
- Governance and internal records
- Domestic corporate maintenance
- Foreign nonprofit authority
- Charity registration and solicitation
- Form PC and financial review/audit
- Professional fundraising and charitable assets
- Corporate tax, sales/use tax, and property tax
- Employment and state leave
- Business and activity-specific licensing
- Raffles, bingo, charitable gaming, and alcohol
- Lobbying, campaign finance, dissolution, and closure
- Official Sources
- Recent Compliance Updates
- What can we help with
- Methodology & Disclaimer
Free before any contract. Massachusetts specifics included.
How to start a nonprofit in Massachusetts
- Pick the entity type: Use a Chapter 180 non-profit corporation for the Massachusetts state entity; federal §501(c)(3) recognition is separate
- File the articles: File Chapter 180 Articles of Organization and pay the current $35 base filing fee
- Name the board: Set a director number in the governing documents; Chapter 180 does not impose a universal three-director minimum
- Appoint the officers: Maintain the president, treasurer, and clerk functions or their statutory equivalents; one person may hold multiple listed positions where allowed
- File the initial report: Do not publish a categorical Massachusetts initial-report requirement or exemption for ordinary Chapter 180 formation
- Register before asking for money: Register a Massachusetts public charity with the Attorney General before beginning charitable work or raising funds and pay the current $100 registration fee
- Claim the state tax exemption: Treat federal tax-exempt status and Massachusetts unrelated-business-income tax as separate from ordinary corporate excise measures
Start Here
These are the fifteen highest-priority Massachusetts compliance decision points, in the order an organization normally meets them. Not every item applies to every Massachusetts nonprofit. Which ones apply depends on where the organization is incorporated, whether it solicits contributions, how much it raises, whether it employs anyone, whether it owns or occupies property, whether it sells anything, whether it runs a regulated event, and whether it is winding down. Read each entry's applicability line and its verification status before acting on it. Three separations are worth knowing before anything else. Filing Chapter 180 Articles of Organization is not federal §501(c)(3) recognition, and neither one registers the charity with the Attorney General. The Attorney General's public-charity registration is not permission to solicit, which is a second filing with its own fee. And the corporate annual report due to the Secretary of the Commonwealth on November 1 has nothing to do with the annual Form PC due to the Attorney General.
- Use a Chapter 180 non-profit corporation for the Massachusetts state entity; federal §501(c)(3) recognition is separate Applies to: Organizations forming an ordinary Massachusetts charitable nonprofit corporation and intending to seek or maintain federal §501(c)(3) recognition.
- File Chapter 180 Articles of Organization and pay the current $35 base filing fee Applies to: A new domestic Chapter 180 non-profit corporation.
- Use a Massachusetts-resident clerk or appoint a Massachusetts resident agent for service Applies to: A Chapter 180 corporation whose clerk is not a Massachusetts resident.
- File the Chapter 180 annual report by November 1 and pay the current $15 base fee Applies to: Domestic Chapter 180 corporations not within a statutory annual-report exemption.
- Register a foreign nonprofit no later than 10 days after it begins transacting business and pay the current nonprofit registration fee Applies to: A foreign nonprofit corporation that begins transacting business in Massachusetts and is not within an exclusion.
- Register a Massachusetts public charity with the Attorney General before beginning charitable work or raising funds and pay the current $100 registration fee Applies to: A public charity organized in Massachusetts, or otherwise required by M.G.L. c. 12, §8E, before conducting charitable work or raising funds in Massachusetts.
- Obtain a Certificate for Solicitation before soliciting unless an exemption applies; pay the separate $50 initial solicitation fee Applies to: A registered charity that will solicit contributions in Massachusetts and is not exempt under Chapter 68.
- File Form PC through the Charity Portal 4 months and 15 days after fiscal-year end Applies to: Registered Massachusetts public charities required to file the annual Form PC.
- Treat federal tax-exempt status and Massachusetts unrelated-business-income tax as separate from ordinary corporate excise measures Applies to: A corporation exempt from federal income tax under the categories covered by Massachusetts corporate-excise law.
- Obtain a DOR Certificate of Exemption (ST-2) through MassTaxConnect before relying on qualifying nonprofit purchase exemption Applies to: A qualifying §501(c)(3) organization seeking Massachusetts sales/use-tax exemption for purchases used in carrying out its exempt purposes.
- Claim local property-tax exemption only when ownership, organization, occupation, and charitable-use requirements are met Applies to: A qualifying charitable organization owning or occupying Massachusetts real or personal property and seeking local property-tax exemption.
- Apply the nonprofit unemployment-coverage threshold of four or more individuals on each of some 20 days during a calendar year Applies to: A §501(c)(3) nonprofit employer evaluating Massachusetts unemployment-insurance coverage.
- Carry workers' compensation insurance when the nonprofit has covered employees Applies to: A Massachusetts nonprofit employer with one or more employees who are not excluded from coverage.
- Participate in Massachusetts Paid Family and Medical Leave and apply the current contribution split unless an approved private-plan exemption applies Applies to: A Massachusetts nonprofit employer with covered individuals under the PFML law.
- Authorize and complete Chapter 180 dissolution through the applicable corporate and AGO/court process instead of treating one Secretary filing as the entire closure Applies to: A Massachusetts Chapter 180 public charity ending corporate existence.
Compact Operational Reference
A summary and navigation device only. Start Here above carries all fifteen primary decision points; these twelve rows are the highest-value verified operational actions with a fee, a deadline or a threshold worth seeing side by side. Every row links to the complete requirement below, where the applicability line, the responsible agency, the official sources, the exceptions and the full fee and deadline wording appear without abbreviation. Every row rests on a fact that is SOURCE VERIFIED and shows only sources that are active, which is why the ST-2 renewal workflow, the passive-website solicitation boundary, the statewide business-license question and online raffle sales all get no row: each of them remains VERIFICATION IN PROGRESS.
| Operational matter | Fee or threshold | Deadline or formula | Form or portal |
|---|---|---|---|
| Formation. A new domestic Chapter 180 non-profit corporation.File Chapter 180 Articles of Organization and pay the current $35 base filing fee | $35 base filing fee; current fax/electronic surcharge for a $35 filing is $6. | Before relying on Massachusetts corporate existence. | Articles of Organization — Chapter 180 (Secretary of the Commonwealth) |
| Domestic annual report. Every covered Chapter 180 corporation.File the Chapter 180 annual report by November 1 and pay the current $15 base fee | $15 base fee; current electronic/fax surcharge for a $15 filing is $3.50. | November 1 each year. | Chapter 180 Annual Report (Secretary of the Commonwealth) |
| Foreign registration. A nonprofit incorporated elsewhere that begins transacting business here.Register a foreign nonprofit no later than 10 days after it begins transacting business and pay the current nonprofit registration fee | $400 standard nonprofit foreign registration; $375 fax filing shown on the current fee schedule. | No later than 10 days after commencing transacting business requiring registration. | Foreign Corporation Registration (Secretary of the Commonwealth) |
| Charity registration. A public charity before it works or fundraises in Massachusetts.Register a Massachusetts public charity with the Attorney General before beginning charitable work or raising funds and pay the current $100 registration fee | $100 initial public-charity registration fee. | Before beginning charitable work or raising funds in Massachusetts. | Charity Portal initial registration (Attorney General) |
| Certificate for Solicitation. A registered charity that will solicit and is not exempt.Obtain a Certificate for Solicitation before soliciting unless an exemption applies; pay the separate $50 initial solicitation fee | $50 initial solicitation registration/certificate fee. | Before soliciting; the initial solicitation step occurs before the first Form PC is due. | Certificate for Solicitation (Attorney General) |
| Form PC. Every registered public charity, annually.File Form PC through the Charity Portal 4 months and 15 days after fiscal-year end | Filing fee is determined by the seven-tier gross-support-and-revenue schedule in MA-F037. | 4 months and 15 days after fiscal-year end. | Form PC through the Charity Portal (Attorney General) |
| Form PC fee. Set by the charity's own gross support and revenue.Apply the current seven-tier Form PC fee schedule using exact gross-support-and-revenue boundaries | $35 / $70 / $125 / $250 / $500 / $1,000 / $2,000 according to the exact statutory gross-support-and-revenue bands. | Pay with the annual Form PC by its due date. | Form PC fee schedule (Attorney General) |
| CPA review. A charity in the middle gross support and revenue band.Obtain a CPA review when gross support and revenue is greater than $500,000 and not more than $1,000,000 | Private CPA fee varies; no state CPA-review fee is inferred. The Form PC filing fee is separate. | Attach the reviewed financial statements with the applicable annual Form PC. | Reviewed financial statements with Form PC (Attorney General) |
| CPA audit. A charity above the top gross support and revenue boundary.Obtain a CPA audit when gross support and revenue is greater than $1,000,000 | Private CPA audit fee varies; the Form PC filing fee is separate. | Attach the audit with the applicable annual Form PC. | Audited financial statements with Form PC (Attorney General) |
| Form M-990T. An exempt corporation with federal gross unrelated business income at the trigger.File Massachusetts Form M-990T when federal gross income from unrelated trade or business is $1,000 or more | Tax due depends on taxable unrelated business income; no separate return-filing fee is stated. | For each taxable year in which the $1,000-or-more gross-unrelated-business-income trigger is met. | Form M-990T (Department of Revenue) |
| ST-2 exemption. Before claiming the nonprofit purchase exemption.Obtain a DOR Certificate of Exemption (ST-2) through MassTaxConnect before relying on qualifying nonprofit purchase exemption | No ST-2 application fee stated by the current DOR procedure. | Before making purchases for which the organization will claim the exemption. | ST-2 through MassTaxConnect (Department of Revenue) |
| Form 3ABC. A charitable owner reporting property to the local assessors.File State Tax Form 3ABC with the local board of assessors by March 1 each year unless an extension is granted | No universal statewide filing fee stated; local administrative practices may vary. | March 1 each year unless extension granted by the assessors. | State Tax Form 3ABC (Local board of assessors) |
Formation and organizational setup
Creating the Massachusetts entity and the filings that go with it. Chapter 180 incorporation is one act. Federal §501(c)(3) recognition, Attorney General charity registration, sales-tax exemption and local property-tax exemption are separate ones, and none of them follows automatically from the Articles.
Massachusetts General Laws Chapter 180 governs corporations organized for charitable and certain other nonprofit purposes. State incorporation does not itself grant federal §501(c)(3) recognition, AGO registration, sales-tax exemption, or local property-tax exemption.
- Deadline
- At formation and whenever exempt status is represented.
- Fee
- No separate classification fee; the Articles filing fee is addressed in MA-F002.
- Filing agency
- Massachusetts Secretary of the Commonwealth, Corporations Division (Corporations Division)
- Responsible party
- Secretary of the Commonwealth, Corporations Division; Internal Revenue Service for the narrow federal interaction
- Frequency
- Continuous
- How to comply
- Form the state corporation under Chapter 180 and complete each separate federal, state, or local exemption/registration that applies.
- Official form or portal
- Chapter 180 Articles of Organization; IRS exemption application as applicable
Applies to: Organizations forming an ordinary Massachusetts charitable nonprofit corporation and intending to seek or maintain federal §501(c)(3) recognition.
- Special-purpose entities and unincorporated forms may use different legal structures.
- Treating incorporation as blanket tax or regulatory exemption can produce rejected exemption claims, tax exposure, or unregistered activity.
- New York nonprofit corporation type required
- Rhode Island nonprofit corporation type required
Last verified: 2026-08-11
Official sources: Massachusetts General Court and 1 more
View official sources (2)
File Articles of Organization with the Secretary. The current base fee is $35; under the current filing-fee schedule a $35 document submitted by fax/electronic processing falls in the $25–$84.99 surcharge tier, adding $6.
- Deadline
- Before relying on Massachusetts corporate existence.
- Fee
- $35 base filing fee; current fax/electronic surcharge for a $35 filing is $6.
- Filing agency
- Massachusetts Secretary of the Commonwealth, Corporations Division (Corporations Division)
- Responsible party
- Secretary of the Commonwealth, Corporations Division
- Frequency
- One time
- How to comply
- Use the current Corporations Division nonprofit filing system or permitted paper/fax method.
- Official form or portal
- Articles of Organization — Chapter 180
Applies to: A new domestic Chapter 180 non-profit corporation.
- Tax-exemption filings and AGO charity filings are separate.
- No Chapter 180 corporation exists until the filing becomes effective; deficient filings may be rejected.
- Rhode Island articles of incorporation required
- Connecticut articles of incorporation required
Last verified: 2026-08-11
Official sources: Massachusetts General Court and 4 more
View official sources (5)
The current Articles form requires the corporate name, purposes, initial directors/officers, principal office, fiscal year, incorporators, and other organizational information. A delayed effective date may be stated but the current form limits it to no more than 30 days after filing.
- Deadline
- At formation; any delayed effective date must be no more than 30 days after filing.
- Fee
- Included in the Articles filing fee.
- Filing agency
- Massachusetts Secretary of the Commonwealth, Corporations Division (Corporations Division)
- Responsible party
- Secretary of the Commonwealth, Corporations Division
- Frequency
- One time
- How to comply
- Complete the current Chapter 180 Articles form and any lawful additional-provisions attachment.
- Official form or portal
- Articles of Organization — Chapter 180
Applies to: Domestic Chapter 180 incorporators.
- Additional provisions may be needed to satisfy federal §501(c)(3) organizational requirements; Secretary acceptance is not IRS recognition.
- Missing required information can cause rejection; an impermissible delayed date cannot be used to create corporate existence outside the allowed window.
Last verified: 2026-08-11
Official sources: Secretary of the Commonwealth, Corporations Division and 1 more
View official sources (2)
One or more persons of full age may act as incorporators and execute the Articles.
- Deadline
- At formation.
- Fee
- Included in the Articles filing fee.
- Filing agency
- Massachusetts Secretary of the Commonwealth, Corporations Division (Corporations Division)
- Responsible party
- Secretary of the Commonwealth, Corporations Division
- Frequency
- One time
- How to comply
- List and execute the incorporator portion of the Articles.
- Official form or portal
- Articles of Organization — Chapter 180
Applies to: New domestic Chapter 180 corporations.
- An incorporator need not remain a director or officer unless separately appointed.
- An incomplete or unsigned formation filing may be rejected.
Last verified: 2026-08-11
Official sources: Massachusetts General Court and 1 more
View official sources (2)
The legal name must satisfy Massachusetts entity-name rules. A reservation is optional for 60 days and may be extended once for another 60 days.
- Deadline
- Name compliance at formation; reservation before formation if desired.
- Fee
- Name reservation: $30; one extension: another $30.
- Filing agency
- Massachusetts Secretary of the Commonwealth, Corporations Division (Corporations Division)
- Responsible party
- Secretary of the Commonwealth, Corporations Division
- Frequency
- Event-triggered
- How to comply
- Use the Secretary's name-reservation process when a pre-filing hold is needed.
- Official form or portal
- Application for Reservation of Name / Corporations Division name-reservation service
Applies to: Domestic nonprofits selecting a legal name; applicants wishing to hold a name before formation.
- A reservation does not create trademark rights.
- An unavailable or impermissible name can cause filing rejection; an expired reservation no longer holds the name.
Last verified: 2026-08-11
Official sources: Secretary of the Commonwealth, Corporations Division and 1 more
View official sources (2)
Massachusetts business certificates are filed locally with the city or town clerk. This local assumed-name system is distinct from the corporation's legal name and from a general operating license.
- Deadline
- Before or when conducting business under the name as required by the local/statutory process.
- Fee
- Fee varies by municipality; no statewide uniform local filing fee.
- Filing agency
- City or town clerk (varies by municipality)
- Responsible party
- Applicable city or town clerk
- Frequency
- Event-triggered; local renewal practice applies
- How to comply
- File the applicable municipal business-certificate form.
- Official form or portal
- Local business certificate / DBA form
Applies to: A nonprofit conducting business under a name that triggers the Massachusetts business-certificate statute.
- Statutory exceptions apply; one municipality's procedure or fee is not a statewide rule.
- Failure to comply can create statutory and local consequences and leave the public record inconsistent with the name used.
Last verified: 2026-08-11
Official sources: Massachusetts Executive Office of Economic Development and 2 more
View official sources (3)
The Articles and annual report require principal-office and officer/director information that becomes part of the Corporations Division record. Use accurate addresses suitable for public filing and keep reportable information current.
- Deadline
- At formation and each required corporate filing; changes use the applicable change filing or annual report.
- Fee
- Underlying filing fee applies; a principal-office change filing has a $10 base fee under the current fee schedule.
- Filing agency
- Massachusetts Secretary of the Commonwealth, Corporations Division (Corporations Division)
- Responsible party
- Secretary of the Commonwealth, Corporations Division
- Frequency
- Continuous/event-triggered
- How to comply
- Use the applicable Articles, annual report, or change filing.
- Official form or portal
- Articles of Organization; Chapter 180 Annual Report; current change forms
Applies to: Domestic Chapter 180 corporations making formation, change, and annual-report filings.
- Do not place sensitive personal information in filings unless the form/law requires it.
- Incorrect public records can cause rejected filings, misdirected notices, and corporate-status problems.
Last verified: 2026-08-11
Official sources: Secretary of the Commonwealth, Corporations Division and 2 more
View official sources (3)
Governance and internal records
How the corporation is run and what it keeps. Massachusetts does not impose a universal three-director minimum, so the number of directors comes from the governing documents. The clerk is a Massachusetts resident unless the corporation appoints a resident agent instead. Two entries here remain VERIFICATION IN PROGRESS because the official evidence supports no categorical answer yet.
Chapter 180 requires directors or officers having the powers of directors but does not state a universal numeric minimum such as three. The current annual-report form requires at least one director to be reported, or officers having the powers of directors. For project document assembly, 1 is used as the chosen minimum, not as an invented statutory numeric floor.
- Deadline
- Set the structure at organization and maintain it continuously.
- Fee
- No state filing fee for choosing the board size internally.
- Responsible party
- Internal corporate governance; Secretary of the Commonwealth receives annual director/officer information
- Frequency
- Continuous
- How to comply
- State the board structure in the articles/bylaws as appropriate and document elections or appointments.
- Official form or portal
- Bylaws; Chapter 180 Annual Report
Applies to: Ordinary Chapter 180 corporations organizing their governing body.
- Special statutes, grant terms, accreditation, federal tax considerations, or the organization's own governing documents may require more directors.
- Failing to maintain the governing body required by the statute and governing documents can impair valid corporate action and make annual-report data inaccurate.
- New Hampshire minimum number of directors required
- Maine minimum number of directors required
Last verified: 2026-08-11
Official sources: Massachusetts General Court and 1 more
View official sources (2)
Maintain a president, treasurer, and clerk, or the statutory equivalent presiding, financial, and recording officers. The current annual-report form instructs that one person may hold all listed positions where law and governing documents permit.
- Deadline
- Establish at organization and maintain continuously.
- Fee
- No state filing fee for internal appointments.
- Responsible party
- Internal corporate governance; Secretary of the Commonwealth receives annual officer information
- Frequency
- Continuous
- How to comply
- Elect/appoint officers under the bylaws and retain minutes or written action; report current information as required.
- Official form or portal
- Bylaws; Chapter 180 Annual Report
Applies to: Chapter 180 corporations.
- The governing documents may require separation of roles or additional officers.
- Missing required officer functions can impair execution, records, and corporate compliance.
- Vermont required officers required
- Hawaii required officers required
Last verified: 2026-08-11
Official sources: Massachusetts General Court and 1 more
View official sources (2)
The clerk must be a Massachusetts resident unless the corporation appoints a resident agent in Massachusetts for service of process. This clerk/resident-agent model is not the ordinary 'registered agent' terminology used in many states.
- Deadline
- At organization and continuously; file the applicable appointment/change when needed.
- Fee
- Certificate of Appointment of Resident Agent: $10 base fee; current electronic/fax surcharge for a $10 filing is $3.
- Filing agency
- Massachusetts Secretary of the Commonwealth, Corporations Division (Corporations Division)
- Responsible party
- Secretary of the Commonwealth, Corporations Division; internal governance
- Frequency
- Continuous/event-triggered
- How to comply
- File the current Certificate of Appointment of Resident Agent when the alternative is needed; use the applicable change/resignation filing for later events.
- Official form or portal
- Certificate of Appointment of Resident Agent; resident-agent change/resignation forms
Applies to: A Chapter 180 corporation whose clerk is not a Massachusetts resident.
- A Massachusetts-resident clerk satisfies the rule without a separate resident-agent appointment.
- Failure to maintain the statutory resident-clerk or resident-agent arrangement can trigger the statutory forfeiture and impair receipt of process.
Last verified: 2026-08-11
Official sources: Massachusetts General Court and 3 more
View official sources (4)
Adopt bylaws that allocate member, director, and officer authority and address meetings, notice, quorum, voting, elections, and records. Massachusetts permits structures with members and structures in which governance rights are held through directors/officers rather than statutory members.
- Deadline
- At the organizational stage and before relying on bylaw procedures.
- Fee
- No state filing fee for bylaws retained internally.
- Responsible party
- Internal corporate governance
- Frequency
- One-time adoption; amend as authorized
- How to comply
- Adopt by authorized organizational action and retain with the corporate records.
- Official form or portal
- Bylaws; organizational minutes or written consent
Applies to: Chapter 180 corporations.
- The articles and special statutes can create additional approval rights.
- Unclear or inconsistent bylaws can make approvals, elections, and major transactions challengeable.
Last verified: 2026-08-11
Official sources: Massachusetts General Court and 1 more
View official sources (2)
Use the applicable Chapter 180 rules and governing documents for meeting calls, notice, quorum, voting, remote participation, and action by written consent; preserve the action in the corporate record.
- Deadline
- At each governance action.
- Fee
- No state filing fee for ordinary internal governance action.
- Responsible party
- Internal corporate governance
- Frequency
- Event-triggered
- How to comply
- Use notices, minutes, and valid written consents retained internally.
- Official form or portal
- Bylaws; minutes; written consents
Applies to: Members, directors, officers, and committees when taking corporate action.
- Fundamental transactions may require additional approvals and state filings.
- Defective procedures can make corporate decisions challengeable.
Last verified: 2026-08-11
Official sources: Massachusetts General Court and 2 more
View official sources (3)
Directors and officers must act in good faith, with the care of a person in a like position under similar circumstances, and in a manner reasonably believed to be in the corporation's best interests. Conflicted matters should be identified, handled under applicable fiduciary rules, and documented.
- Deadline
- Continuous and transaction-triggered.
- Fee
- No separate filing fee.
- Responsible party
- Internal corporate governance; courts and the Attorney General may enforce duties involving charitable assets
- Frequency
- Continuous
- How to comply
- Use board/member procedures, recusals, disclosures, and minutes appropriate to the transaction.
- Official form or portal
- Internal governance records
Applies to: Directors and officers of Chapter 180 corporations.
- The research does not convert a general governance best practice into an unverified universal standalone state policy filing.
- Fiduciary breaches can produce personal liability, equitable remedies, governance disputes, or charitable-asset enforcement.
Last verified: 2026-08-11
Official source: Massachusetts General Court — General Laws Chapter 180, Section 6C
View official source
Maintain governing documents, minutes, financial/corporate records, and other records required by law; permit inspection when the statutory conditions are met.
- Deadline
- Continuous; inspection is request-triggered.
- Fee
- No state filing fee for internal record maintenance or ordinary inspection.
- Responsible party
- Internal corporate governance; courts for enforcement disputes
- Frequency
- Continuous
- How to comply
- Maintain records internally and provide access according to the statute and governing documents.
- Official form or portal
- Articles, bylaws, minutes, accounting records, membership records, and filed reports
Applies to: Chapter 180 corporations and persons holding statutory inspection rights.
- Public disclosure obligations under AGO or federal filings are separate from internal inspection rights.
- Poor records can impair proof of authority and financial accountability; denial of a valid inspection right can lead to legal enforcement.
Last verified: 2026-08-11
Official sources: Massachusetts General Court and 1 more
View official sources (2)
Obtain the approvals required by Chapter 180 and the governing documents, then file the appropriate amendment or restatement before relying on the changed public charter.
- Deadline
- Event-triggered after valid approval and before relying on the changed charter.
- Fee
- Articles of Amendment: $15 base; Restated Articles: $35 base; applicable electronic/fax surcharges are extra.
- Filing agency
- Massachusetts Secretary of the Commonwealth, Corporations Division (Corporations Division)
- Responsible party
- Secretary of the Commonwealth, Corporations Division
- Frequency
- Event-triggered
- How to comply
- Use the current Corporations Division amendment or restatement filing.
- Official form or portal
- Articles of Amendment; Restated Articles of Organization
Applies to: A domestic Chapter 180 corporation changing filed charter provisions or consolidating its charter.
- Routine officer/director/address updates may use annual or change filings rather than charter amendment.
- Internal approval alone does not update the Secretary's public charter record; a deficient filing may be rejected.
Last verified: 2026-08-11
Official sources: Secretary of the Commonwealth, Corporations Division and 2 more
View official sources (3)
Do not treat an ordinary board resolution as sufficient for a merger or comparable charter-level transaction. Apply the Chapter 180/incorporated corporate approval path and file the required transaction document.
- Deadline
- Before the transaction becomes effective.
- Fee
- Current merger filing base fee: $35; electronic/fax surcharge may apply.
- Filing agency
- Massachusetts Secretary of the Commonwealth, Corporations Division (Corporations Division)
- Responsible party
- Secretary of the Commonwealth, Corporations Division; internal governance
- Frequency
- Event-triggered
- How to comply
- Use the transaction-specific Corporations Division filing after required internal approvals.
- Official form or portal
- Articles/Certificate of Merger or applicable current transaction form
Applies to: A Chapter 180 corporation considering a merger or other fundamental corporate transaction within the ordinary lifecycle.
- Transactions involving charitable assets may also trigger AGO notice, court, or dissolution rules addressed separately.
- An improperly approved or unfiled fundamental transaction may be ineffective and can create asset/governance disputes.
Last verified: 2026-08-11
Official sources: Massachusetts General Court and 2 more
View official sources (3)
The current Secretary workflow shows Articles followed by ongoing change and annual-report filings, but the reviewed current official authority does not affirmatively state a universal rule that no separate initial report can ever apply. For ordinary Chapter 180 formation, no separate initial-report filing was identified.
- Deadline
- No routine deadline can be stated from current affirmative authority.
- Fee
- No separate fee can be stated because a separate filing was not affirmatively established.
- Filing agency
- Massachusetts Secretary of the Commonwealth, Corporations Division (Corporations Division)
- Responsible party
- Secretary of the Commonwealth, Corporations Division
- Frequency
- Not established
- How to comply
- Do not create an initial-report filing unless a current official source or special-purpose rule requires one.
- Official form or portal
- No universal Chapter 180 initial-report form identified
Applies to: Ordinary domestic Chapter 180 corporations immediately after formation.
- Special-purpose corporations, foreign registrations, court matters, or other regulatory programs can have separate post-formation filings.
- Overstating a categorical negative could cause a special-purpose or transition filing to be missed; inventing an initial filing would also misstate the ordinary workflow.
Verification in progress. Safe approach: No separate initial report was identified in the ordinary Chapter 180 filing workflow; verify any special-purpose obligations. Unresolved: Whether current Massachusetts official authority affirmatively establishes a universal no-initial-report rule for every ordinary Chapter 180 corporation. Why the official evidence is insufficient: Current Secretary formation/forms materials show the ordinary Articles → annual-report lifecycle but do not expressly state the universal negative. Needed to resolve: Secretary of the Commonwealth, Corporations Division or an express current statutory/regulatory statement. Risk if this is treated as settled: A categorical negative could hide a special-purpose filing or later-added requirement.
- New Hampshire initial report not yet confirmed
- Connecticut initial report required
Last verified: 2026-08-11
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Secretary of the Commonwealth, Corporations Division and 2 more
View official sources (3)
No newspaper publication or proof-of-publication filing appears in the current ordinary Chapter 180 formation workflow reviewed. Current official authority, however, does not affirmatively state a universal negative covering every special entity, local notice, or proceeding.
- Deadline
- No routine Chapter 180 formation-publication deadline established.
- Fee
- No statewide formation-publication fee can be stated from the reviewed ordinary Chapter 180 sources.
- Filing agency
- Massachusetts Secretary of the Commonwealth, Corporations Division (Corporations Division)
- Responsible party
- Secretary of the Commonwealth, Corporations Division; local or court authorities where a separate proceeding requires notice
- Frequency
- Not established
- How to comply
- Use the Chapter 180 Articles workflow; separately follow any notice requirement created by a special statute, court proceeding, assumed-name rule, dissolution, or regulated activity.
- Official form or portal
- No ordinary Chapter 180 proof-of-publication form identified
Applies to: Ordinary domestic Chapter 180 corporations at formation.
- Do not generalize this qualified ordinary-formation finding to assumed names, dissolution, court proceedings, regulated programs, or local notices.
- An overbroad negative could cause a filer to miss a notice rule arising from a different legal system.
Verification in progress. Safe approach: The ordinary Chapter 180 formation workflow does not identify a newspaper-publication filing; separate proceedings or local/special rules may differ. Unresolved: Whether current official authority affirmatively establishes a universal no-publication rule for ordinary Chapter 180 formation. Why the official evidence is insufficient: The current Articles workflow contains no newspaper-publication step, but reviewed authority does not state a universal negative covering every special entity, proceeding, or local notice. Needed to resolve: Secretary of the Commonwealth or express Chapter 180/regulatory confirmation. Risk if this is treated as settled: A categorical negative could be overbroad.
Last verified: 2026-08-11
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Secretary of the Commonwealth, Corporations Division and 2 more
View official sources (3)
Domestic corporate maintenance
The recurring Secretary of the Commonwealth filings for a domestic Chapter 180 corporation. The annual report due November 1 is a corporate filing. It is not the Attorney General's Form PC, and filing one does nothing for the other.
File the Secretary's Chapter 180 annual report by November 1. The base fee is $15; the current electronic/fax surcharge for a $15 document is $3.50.
- Deadline
- November 1 each year.
- Fee
- $15 base fee; current electronic/fax surcharge for a $15 filing is $3.50.
- Filing agency
- Massachusetts Secretary of the Commonwealth, Corporations Division (Corporations Division)
- Responsible party
- Secretary of the Commonwealth, Corporations Division
- Frequency
- Annual
- How to comply
- File through the current Corporations Division channel or permitted paper/fax process.
- Official form or portal
- Chapter 180 Non-Profit Corporation Annual Report
Applies to: Domestic Chapter 180 corporations not within a statutory annual-report exemption.
- Statutory exemptions in §26A are addressed separately; this filing is not AGO Form PC.
- Successive failures can lead to statutory notice, cure period, and revocation addressed in MA-F021.
- Vermont annual or biennial report required
- Pennsylvania annual or biennial report required
Last verified: 2026-08-11
Official sources: Massachusetts General Court and 2 more
View official sources (3)
Section 26A exempts specified organizations, including covered churches/religious organizations, nonprofit schools or colleges, specified political-party corporations, charitable hospitals, and exempt library associations. Nonexempt filers report the required principal-office, officers, and directors/director-equivalent information.
- Deadline
- Apply exemption status each annual cycle; if nonexempt, file by November 1.
- Fee
- No separate exemption-claim fee stated; the annual-report fee applies when filing is required.
- Filing agency
- Massachusetts Secretary of the Commonwealth, Corporations Division (Corporations Division)
- Responsible party
- Secretary of the Commonwealth, Corporations Division
- Frequency
- Annual
- How to comply
- Use the Chapter 180 annual report for nonexempt corporations and retain support for any statutory exemption relied upon.
- Official form or portal
- Chapter 180 Non-Profit Corporation Annual Report
Applies to: Domestic Chapter 180 corporations determining whether §26A applies and, if it does, completing the report.
- An AGO charity exemption or federal tax classification is not automatically the same as a §26A corporate-report exemption.
- Misclassifying an organization as exempt can lead to delinquency and the §26A revocation sequence.
Last verified: 2026-08-11
Official sources: Massachusetts General Court and 1 more
View official sources (2)
After two successive annual-report failures, the Secretary gives statutory notice and a 90-day opportunity to cure. If the corporation remains delinquent, corporate powers may be revoked. A revoked corporation may use the current revival process after curing required filings.
- Deadline
- Notice-triggered: 90 days after statutory notice to cure before revocation; revival is event-triggered after revocation.
- Fee
- Revival base fee: $40; delinquent report fees also apply; current electronic/fax surcharge for a $40 filing is $6.
- Filing agency
- Massachusetts Secretary of the Commonwealth, Corporations Division (Corporations Division)
- Responsible party
- Secretary of the Commonwealth, Corporations Division
- Frequency
- Event-triggered
- How to comply
- File delinquent annual reports and the current revival filing as directed by the Corporations Division.
- Official form or portal
- Revival filing; Chapter 180 Annual Reports
Applies to: A domestic Chapter 180 corporation that has failed to file required annual reports for two successive years or has already been revoked.
- Revival does not by itself cure AGO, tax, employer, or local-account delinquencies.
- Failure to cure after notice can result in revocation of corporate powers; continuing operations while revoked can create legal and transaction problems.
Last verified: 2026-08-11
Official sources: Massachusetts General Court and 2 more
View official sources (3)
Do not wait for an annual report when the Secretary provides a specific event-triggered change filing for the item, such as resident-agent or principal-office information.
- Deadline
- Promptly upon the reportable change, using the filing applicable to the item.
- Fee
- Principal-office change: $10 base; resident-agent appointment/change filings use the current schedule; electronic/fax surcharge may apply.
- Filing agency
- Massachusetts Secretary of the Commonwealth, Corporations Division (Corporations Division)
- Responsible party
- Secretary of the Commonwealth, Corporations Division
- Frequency
- Event-triggered
- How to comply
- Use the current Corporations Division change form/process.
- Official form or portal
- Current Chapter 180 change filings
Applies to: A domestic Chapter 180 corporation with a reportable corporate-record change.
- Do not use a change filing for a charter amendment that legally requires Articles of Amendment.
- An outdated public corporate record can lead to missed process, rejected transactions, and inaccurate annual reporting.
Last verified: 2026-08-11
Official sources: Secretary of the Commonwealth, Corporations Division and 2 more
View official sources (3)
Foreign nonprofit authority
What a nonprofit incorporated elsewhere does when it starts operating in Massachusetts. Registration, the annual report and the fee variants all run on their own rules, which are not the domestic ones.
Massachusetts Chapter 156D's foreign-corporation framework includes nonprofit corporations for this purpose. A foreign nonprofit must assess whether its Massachusetts activity constitutes transacting business, applying the statutory exclusions rather than treating every contact as qualification-triggering.
- Deadline
- Before conducting activity that constitutes transacting business in Massachusetts.
- Fee
- No fee for the applicability determination itself.
- Filing agency
- Massachusetts Secretary of the Commonwealth, Corporations Division (Corporations Division)
- Responsible party
- Secretary of the Commonwealth, Corporations Division
- Frequency
- Event-triggered
- How to comply
- Apply §§15.01–15.03 to the planned activity; register when the threshold is met.
- Official form or portal
- Foreign Corporation Registration filing
Applies to: A nonprofit corporation formed under another jurisdiction and conducting Massachusetts activities.
- Charity registration, tax nexus, employment registration, and solicitation can apply independently even when corporate qualification is not required.
- Doing covered business without registration can trigger the statutory consequences and limits in §15.02.
Last verified: 2026-08-11
Official sources: Massachusetts General Court and 2 more
View official sources (3)
A covered foreign corporation must deliver its registration application not later than 10 days after commencing business and include the required current certificate of existence/good standing. The current nonprofit filing fee is $400 by ordinary filing, with the Secretary's fee schedule showing $375 for fax filing.
- Deadline
- No later than 10 days after commencing transacting business requiring registration.
- Fee
- $400 standard nonprofit foreign registration; $375 fax filing shown on the current fee schedule.
- Filing agency
- Massachusetts Secretary of the Commonwealth, Corporations Division (Corporations Division)
- Responsible party
- Secretary of the Commonwealth, Corporations Division
- Frequency
- One-time registration
- How to comply
- Use the current foreign-corporation registration filing and attach the required certificate of existence/good standing.
- Official form or portal
- Foreign Corporation Registration
Applies to: A foreign nonprofit corporation that begins transacting business in Massachusetts and is not within an exclusion.
- Corporate registration is separate from AGO charity registration and tax/employer accounts.
- Unregistered covered activity triggers §15.02 consequences and can impair access to Massachusetts courts until cured.
Last verified: 2026-08-11
Official sources: Secretary of the Commonwealth, Corporations Division and 3 more
View official sources (4)
The foreign registration must supply the Massachusetts registered-office/registered-agent information required by Chapter 156D and keep it current through the Secretary's change process.
- Deadline
- At foreign registration and continuously thereafter; changes are event-triggered.
- Fee
- Applicable change-filing fee under the current Secretary schedule.
- Filing agency
- Massachusetts Secretary of the Commonwealth, Corporations Division (Corporations Division)
- Responsible party
- Secretary of the Commonwealth, Corporations Division
- Frequency
- Continuous
- How to comply
- Use the foreign registration and applicable agent/office change filing.
- Official form or portal
- Foreign Corporation Registration; registered-agent/office change filing
Applies to: Registered foreign nonprofit corporations.
- This foreign registered-agent model is distinct from the domestic Chapter 180 resident-clerk/resident-agent alternative.
- Failure to maintain accurate agent/office information can cause missed process and corporate-status consequences.
Last verified: 2026-08-11
Official sources: Secretary of the Commonwealth, Corporations Division and 1 more
View official sources (2)
File the annual report within 2 months and 15 days after fiscal-year end. The current Secretary fee schedule lists $100 electronic, $125 timely paper, and $150 late paper for a nonprofit foreign corporation.
- Deadline
- 2 months and 15 days after fiscal-year end.
- Fee
- $100 electronic; $125 timely paper; $150 late paper.
- Filing agency
- Massachusetts Secretary of the Commonwealth, Corporations Division (Corporations Division)
- Responsible party
- Secretary of the Commonwealth, Corporations Division
- Frequency
- Annual
- How to comply
- Use the current foreign annual-report filing channel.
- Official form or portal
- Foreign Corporation Annual Report
Applies to: Registered foreign nonprofit corporations subject to the Chapter 156D annual-report requirement.
- This deadline and fee structure is not the domestic November 1 report and is not AGO Form PC.
- Late or missing reports can cause delinquency and later registration-status consequences.
Last verified: 2026-08-11
Official sources: Secretary of the Commonwealth, Corporations Division and 2 more
View official sources (3)
Use the current foreign amendment/change filing when required, the withdrawal filing when ceasing Massachusetts authority, and the reinstatement procedure when registration has been revoked. The Secretary's current reinstatement instructions require specified DOR and good-standing materials and delinquent reports.
- Deadline
- Event-triggered; reinstatement materials must satisfy the current recency and delinquency requirements.
- Fee
- Foreign amendment: $100; withdrawal: $100; reinstatement: $100, plus any delinquent report fees and applicable processing charges.
- Filing agency
- Massachusetts Secretary of the Commonwealth, Corporations Division (Corporations Division)
- Responsible party
- Secretary of the Commonwealth, Corporations Division; Massachusetts Department of Revenue where tax certification is required
- Frequency
- Event-triggered
- How to comply
- Use the current foreign forms and obtain required tax/good-standing evidence when reinstating.
- Official form or portal
- Foreign amendment/change filing; withdrawal filing; reinstatement process
Applies to: A registered foreign nonprofit changing registration information, withdrawing, or restoring revoked registration.
- Withdrawal or reinstatement does not automatically close or restore AGO, tax, employer, or local permits.
- Unfiled changes leave inaccurate records; failure to withdraw or reinstate properly can leave ongoing reporting/status obligations or prevent lawful operation.
Last verified: 2026-08-11
Official sources: Secretary of the Commonwealth, Corporations Division and 1 more
View official sources (2)
Charity registration and solicitation
The Attorney General's two separate authorizations. Registering as a public charity is not permission to solicit, and the Certificate for Solicitation carries its own fee and its own timing. The Chapter 68 exemptions are conjunctive, so revenue alone never decides them.
Register with the Attorney General's Non-Profit Organizations/Public Charities Division and submit the governing documents and other registration information required by §8E. The statutory registration fee is $100.
- Deadline
- Before beginning charitable work or raising funds in Massachusetts.
- Fee
- $100 initial public-charity registration fee.
- Filing agency
- Massachusetts Office of the Attorney General, Non-Profit Organizations/Public Charities Division (AGO)
- Responsible party
- Office of the Attorney General, Non-Profit Organizations/Public Charities Division
- Frequency
- One-time initial registration; amendments are event-triggered
- How to comply
- File through the AGO Charity Portal under the current online-only workflow.
- Official form or portal
- Charity Portal — initial charity registration
Applies to: A public charity organized in Massachusetts, or otherwise required by M.G.L. c. 12, §8E, before conducting charitable work or raising funds in Massachusetts.
- Registration is distinct from the Certificate for Solicitation, Form PC, federal §501(c)(3), and corporate formation.
- Failure to register can trigger AGO enforcement, penalties, and inability to remain in good standing for solicitation/reporting.
- Rhode Island charitable solicitation registration required
- New York charitable solicitation registration required in some cases
Last verified: 2026-08-11
Official sources: Massachusetts General Court and 1 more
View official sources (2)
Being incorporated or registered as a foreign corporation does not satisfy the AGO public-charity registration system. A covered foreign charity must register with the AGO through the Charity Portal.
- Deadline
- Before covered charitable work or fundraising in Massachusetts.
- Fee
- $100 initial registration fee under §8E.
- Filing agency
- Massachusetts Office of the Attorney General, Non-Profit Organizations/Public Charities Division (AGO)
- Responsible party
- Office of the Attorney General, Non-Profit Organizations/Public Charities Division
- Frequency
- One-time initial registration; annual reporting thereafter
- How to comply
- Use the Charity Portal and submit the organization's governing and status documents required by the current registration workflow.
- Official form or portal
- Charity Portal — initial charity registration
Applies to: A charity organized in another state that comes within §8E through Massachusetts charitable work or fundraising.
- Foreign corporate qualification, tax nexus, and solicitation authorization are separate.
- Operating or fundraising while unregistered can create AGO enforcement and solicitation-compliance risk.
Last verified: 2026-08-11
Official sources: Massachusetts General Court and 2 more
View official sources (3)
The AGO's current online Charity Filing Portal is the operational channel for charity registrations and annual Form PC filings. The current portal guidance states that paper filings have not been accepted since September 1, 2023.
- Deadline
- Use the portal for each filing by its substantive deadline.
- Fee
- Underlying filing fees apply; the portal itself does not replace the statutory fee schedule.
- Filing agency
- Massachusetts Office of the Attorney General, Non-Profit Organizations/Public Charities Division (AGO)
- Responsible party
- Office of the Attorney General, Non-Profit Organizations/Public Charities Division
- Frequency
- Continuous filing method
- How to comply
- Submit registration, Form PC, and related charity filings electronically through the Charity Portal.
- Official form or portal
- Online Charity Filing Portal
Applies to: Charities required to register or report with the AGO.
- Professional-fundraiser filings use the Fundraiser Portal, not this charity portal.
- A paper submission that the AGO no longer accepts does not satisfy the current filing workflow.
Last verified: 2026-08-11
View official source
AGO charity registration alone does not authorize solicitation. Before the first Form PC is due, a covered charity must complete the solicitation registration/Certificate process and pay the separate $50 fee under Chapter 68.
- Deadline
- Before soliciting; the initial solicitation step occurs before the first Form PC is due.
- Fee
- $50 initial solicitation registration/certificate fee.
- Filing agency
- Massachusetts Office of the Attorney General, Non-Profit Organizations/Public Charities Division (AGO)
- Responsible party
- Office of the Attorney General, Non-Profit Organizations/Public Charities Division
- Frequency
- Initial, then renewed through the annual solicitation/Form PC process
- How to comply
- Use the Charity Portal and the current solicitation workflow, including Schedule A-2/current equivalent information.
- Official form or portal
- Certificate for Solicitation / Schedule A-2 through Charity Portal
Applies to: A registered charity that will solicit contributions in Massachusetts and is not exempt under Chapter 68.
- Registration under c. 12, §8E and a Certificate for Solicitation under c. 68, §19 are separate legal steps.
- Soliciting without a valid required certificate can trigger AGO enforcement under Chapter 68.
Last verified: 2026-08-11
Official sources: Massachusetts General Court and 2 more
View official sources (3)
The ongoing solicitation authorization is renewed through the charity's annual Form PC/solicitation filing process under current AGO guidance. Keep solicitation status current each reporting cycle.
- Deadline
- With the annual Form PC filing by the Form PC due date.
- Fee
- The Form PC filing fee is based on gross support and revenue; no separate repeat $50 initial-certificate fee is stated for the annual integrated renewal.
- Filing agency
- Massachusetts Office of the Attorney General, Non-Profit Organizations/Public Charities Division (AGO)
- Responsible party
- Office of the Attorney General, Non-Profit Organizations/Public Charities Division
- Frequency
- Annual
- How to comply
- Complete the solicitation questions in the Charity Portal/Form PC workflow and satisfy any required supporting information.
- Official form or portal
- Form PC solicitation section / Certificate renewal through Charity Portal
Applies to: A nonexempt charity that continues soliciting in Massachusetts after its initial Certificate for Solicitation.
- An exemption under c. 68, §20 may remove the certificate requirement; professional-fundraiser filings remain separate.
- Failure to maintain solicitation authorization can make ongoing fundraising noncompliant even if the charity remains corporately active.
- Connecticut charity registration renewal required
- Missouri charity registration renewal required in some cases
Last verified: 2026-08-11
View official sources (3)
Chapter 68 exempts specified religious organizations and also describes a small-charity exemption where the organization does not actually raise or receive public contributions in excess of $5,000 during a calendar year OR does not receive contributions from more than 10 persons, provided all functions including fundraising are carried on by unpaid persons and no part of assets or income inures or is paid to an officer or member.
- Deadline
- Apply the exemption before solicitation and monitor the conditions throughout the calendar year.
- Fee
- No exemption filing fee stated by the statute; a filing fee applies if registration becomes required.
- Filing agency
- Massachusetts Office of the Attorney General, Non-Profit Organizations/Public Charities Division (AGO)
- Responsible party
- Office of the Attorney General, Non-Profit Organizations/Public Charities Division
- Frequency
- Continuous/annual
- How to comply
- Document the statutory basis for exemption and monitor the monetary, donor-count, unpaid-service, and no-inurement conditions.
- Official form or portal
- Chapter 68 exemption analysis; Charity Portal if registration becomes required
Applies to: Organizations determining whether they are exempt from the Chapter 68 solicitation registration/certificate requirements.
- Do not reduce the exemption to a revenue-only threshold; the donor-count and unpaid/no-inurement conditions materially affect the result.
- Incorrectly claiming the exemption can result in unregistered solicitation and AGO enforcement.
Last verified: 2026-08-11
Official sources: Massachusetts General Court and 1 more
View official sources (2)
Chapter 68 requires an organization that was relying on the small-charity exemption to register and report within 30 days after receiving public contributions totaling more than $5,000, subject to the statute's full exemption language and facts.
- Deadline
- Within 30 days after the statutory loss-of-exemption contribution trigger.
- Fee
- Applicable public-charity and solicitation filing fees apply when registration becomes required.
- Filing agency
- Massachusetts Office of the Attorney General, Non-Profit Organizations/Public Charities Division (AGO)
- Responsible party
- Office of the Attorney General, Non-Profit Organizations/Public Charities Division
- Frequency
- Event-triggered
- How to comply
- Use the Charity Portal and complete the required registration/solicitation steps.
- Official form or portal
- Charity Portal
Applies to: A previously exempt small charity that raises or receives public contributions above the statutory amount.
- Because §20 contains multiple exemption clauses and provisos, organizations near the boundary should preserve the exact statutory wording rather than using a revenue-only shortcut.
- Missing the 30-day transition can leave solicitation activity unregistered.
Last verified: 2026-08-11
Official sources: Massachusetts General Court and 1 more
View official sources (2)
Using the internet does not create a separate fundraising authorization. Where the organization's Massachusetts-directed activity constitutes solicitation under the ordinary statutes, apply AGO registration, Certificate for Solicitation, Form PC, and any professional-fundraiser rules that otherwise apply.
- Deadline
- Before covered Massachusetts-directed solicitation.
- Fee
- Underlying charity/solicitation filing fees apply; no separate general internet-solicitation fee identified.
- Filing agency
- Massachusetts Office of the Attorney General, Non-Profit Organizations/Public Charities Division (AGO)
- Responsible party
- Office of the Attorney General, Non-Profit Organizations/Public Charities Division
- Frequency
- Event-triggered/continuous
- How to comply
- Use the Charity Portal and ordinary fundraising compliance workflow; preserve evidence of campaign targeting and Massachusetts activity.
- Official form or portal
- Charity Portal; ordinary solicitation filings
Applies to: A charity actively directing online appeals, advertisements, campaigns, events, or fundraising activity to Massachusetts.
- This fact does not create a bright-line rule for a passive website that is merely accessible in Massachusetts; that narrower issue is MA-F035.
- Treating targeted online solicitation as exempt merely because it is digital can create unregistered-fundraising risk.
Last verified: 2026-08-11
Official sources: Massachusetts General Court and 2 more
View official sources (3)
Current reviewed AGO materials do not supply a bright-line rule establishing that passive website availability alone either always triggers or never triggers Massachusetts charity/solicitation registration. Actual targeting, donations, personnel, events, and other Massachusetts contacts can change the analysis.
- Deadline
- Unresolved; assess before relying on website-only activity as outside Massachusetts registration.
- Fee
- No universal fee conclusion; underlying registration fees apply if the activity is covered.
- Filing agency
- Massachusetts Office of the Attorney General, Non-Profit Organizations/Public Charities Division (AGO)
- Responsible party
- Office of the Attorney General, Non-Profit Organizations/Public Charities Division
- Frequency
- Fact-specific
- How to comply
- Use qualified public wording and seek current AGO confirmation for a website-only fact pattern when the result matters.
- Official form or portal
- AGO Charity Portal/FAQ; no current bright-line passive-website form
Applies to: An out-of-state charity whose only Massachusetts contact may be an untargeted donation-capable website accessible to Massachusetts residents.
- Targeted Massachusetts solicitation is addressed separately and should not be confused with this narrow passive-access question.
- An overbroad yes/no rule could either cause unnecessary registration or leave a charity unlawfully soliciting.
Verification in progress. Safe approach: Targeted Massachusetts fundraising may trigger registration; website-only nexus is fact-specific and should be confirmed with the AGO. Unresolved: Whether an out-of-state charity whose only Massachusetts contact is an untargeted donation-capable website has a bright-line registration/solicitation trigger. Why the official evidence is insufficient: Current AGO materials regulate solicitation and foreign charities but do not supply a passive-versus-targeted website bright line. Needed to resolve: Current written AGO Public Charities guidance addressing passive internet solicitation. Risk if this is treated as settled: Overstatement could create false registration or no-registration advice.
Last verified: 2026-08-11
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
View official sources (3)
Form PC and financial review/audit
The annual charity report and the financial statements that may have to accompany it. The Form PC filing fee and the CPA review and audit thresholds are three different measures of the same gross support and revenue figure, and they do not move together.
File Form PC electronically through the Charity Portal. The ordinary due date is 4 months and 15 days after the charity's fiscal-year end.
- Deadline
- 4 months and 15 days after fiscal-year end.
- Fee
- Filing fee is determined by the seven-tier gross-support-and-revenue schedule in MA-F037.
- Filing agency
- Massachusetts Office of the Attorney General, Non-Profit Organizations/Public Charities Division (AGO)
- Responsible party
- Office of the Attorney General, Non-Profit Organizations/Public Charities Division
- Frequency
- Annual
- How to comply
- File electronically through the Charity Portal.
- Official form or portal
- Form PC
Applies to: Registered Massachusetts public charities required to file the annual Form PC.
- Form PC is separate from the Secretary's November 1 corporate annual report and from federal Form 990.
- Late or missing filings can cause delinquent charity status and AGO enforcement and can impair solicitation renewal.
Last verified: 2026-08-11
View official sources (3)
Current AGO portal guidance allows a six-month extension for an eligible charity that is otherwise in compliance. Obtain or rely on the extension only through the current AGO process.
- Deadline
- Request/use the extension before the ordinary Form PC deadline under the current portal workflow.
- Fee
- No separate extension fee stated by the current portal guidance; the normal Form PC fee remains due.
- Filing agency
- Massachusetts Office of the Attorney General, Non-Profit Organizations/Public Charities Division (AGO)
- Responsible party
- Office of the Attorney General, Non-Profit Organizations/Public Charities Division
- Frequency
- Annual when needed
- How to comply
- Use the Charity Portal extension functionality/instructions.
- Official form or portal
- Charity Portal — Form PC extension
Applies to: A Form PC filer needing additional time and meeting current AGO extension conditions.
- Federal Form 990 extensions and Massachusetts Form PC extensions are distinct systems even when dates interact.
- Assuming an extension without satisfying the current conditions can leave the filing late.
Last verified: 2026-08-11
View official sources (2)
The current statutory fee is $35 at $100,000 or less; $70 when greater than $100,000 and not more than $250,000; $125 when greater than $250,000 and not more than $500,000; $250 when greater than $500,000 and not more than $1,000,000; $500 when greater than $1,000,000 and not more than $10,000,000; $1,000 when greater than $10,000,000 and not more than $100,000,000; and $2,000 when greater than $100,000,000.
- Deadline
- Pay with the annual Form PC by its due date.
- Fee
- $35 / $70 / $125 / $250 / $500 / $1,000 / $2,000 according to the exact statutory gross-support-and-revenue bands.
- Filing agency
- Massachusetts Office of the Attorney General, Non-Profit Organizations/Public Charities Division (AGO)
- Responsible party
- Office of the Attorney General, Non-Profit Organizations/Public Charities Division
- Frequency
- Annual
- How to comply
- Pay through the Charity Portal with Form PC.
- Official form or portal
- Form PC / Charity Portal
Applies to: Charities filing Form PC.
- These fee bands are not the CPA review/audit thresholds even though some boundaries overlap.
- Using the wrong band causes an underpayment or overpayment and can keep the filing incomplete.
Last verified: 2026-08-11
Official sources: Massachusetts General Court and 1 more
View official sources (2)
Complete Form PC with the applicable federal return and state schedules/attachments. The annual filing also carries solicitation information used for ongoing fundraising authorization.
- Deadline
- With Form PC by its filing deadline, including any valid extension.
- Fee
- Included in the applicable Form PC fee; CPA professional fees are private and separate when review/audit is required.
- Filing agency
- Massachusetts Office of the Attorney General, Non-Profit Organizations/Public Charities Division (AGO)
- Responsible party
- Office of the Attorney General, Non-Profit Organizations/Public Charities Division
- Frequency
- Annual
- How to comply
- Upload the required documents through the Charity Portal.
- Official form or portal
- Form PC and current schedules/attachments
Applies to: Form PC filers whose federal return, schedules, solicitation status, or financial thresholds require attachments.
- A federal return is an attachment to the state filing; filing the federal return alone does not satisfy Form PC.
- An incomplete attachment set can prevent a complete annual filing and create delinquency.
Last verified: 2026-08-11
View official sources (3)
The AGO final filing uses Form PC-F and must be coordinated with the charity's dissolution/asset-disposition process. It is not replaced by a Secretary corporate dissolution filing.
- Deadline
- At final charity reporting as part of the dissolution/closure process.
- Fee
- Applicable final/annual filing charges and professional costs depend on the filing circumstances; no separate universal PC-F fee is inferred here.
- Filing agency
- Massachusetts Office of the Attorney General, Non-Profit Organizations/Public Charities Division (AGO)
- Responsible party
- Office of the Attorney General, Non-Profit Organizations/Public Charities Division
- Frequency
- One time at final closure
- How to comply
- File the current Form PC-F through the AGO process as directed.
- Official form or portal
- Form PC-F
Applies to: A registered charity winding up, dissolving, or otherwise making its final Massachusetts charity filing.
- Corporate, tax, employer, permit, and local closures remain separate.
- Failure to complete final charity reporting can leave the organization delinquent or its charitable-asset disposition unresolved.
Last verified: 2026-08-11
View official sources (2)
After the November 20, 2024 statutory threshold change, a charity in this exact band may submit reviewed financial statements in lieu of an audit. Preserve both boundary operators: greater than $500,000 and not more than $1,000,000.
- Deadline
- Attach the reviewed financial statements with the applicable annual Form PC.
- Fee
- Private CPA fee varies; no state CPA-review fee is inferred. The Form PC filing fee is separate.
- Filing agency
- Massachusetts Office of the Attorney General, Non-Profit Organizations/Public Charities Division (AGO)
- Responsible party
- Office of the Attorney General, Non-Profit Organizations/Public Charities Division
- Frequency
- Annual when threshold met
- How to comply
- Engage an independent CPA for the required review and upload the reviewed statements with Form PC.
- Official form or portal
- Reviewed financial statements attached to Form PC
Applies to: A charity filing Form PC with gross support and revenue above $500,000 but not more than $1,000,000 for a covered reporting period.
- Special funding/program audit rules may independently apply, but they do not change this general Form PC threshold.
- Failure to attach the required review can make the annual charity filing incomplete or noncompliant.
- New Hampshire audit and financial statements required in some cases
- Connecticut audit and financial statements required in some cases
Last verified: 2026-08-11
Official sources: Massachusetts General Court and 2 more
View official sources (3)
Attach audited financial statements when gross support and revenue is greater than $1,000,000. The operator is strictly greater than; do not convert the boundary to greater-than-or-equal.
- Deadline
- Attach the audit with the applicable annual Form PC.
- Fee
- Private CPA audit fee varies; the Form PC filing fee is separate.
- Filing agency
- Massachusetts Office of the Attorney General, Non-Profit Organizations/Public Charities Division (AGO)
- Responsible party
- Office of the Attorney General, Non-Profit Organizations/Public Charities Division
- Frequency
- Annual when threshold met
- How to comply
- Engage an independent CPA and upload the audited financial statements with Form PC.
- Official form or portal
- Audited financial statements attached to Form PC
Applies to: A charity filing Form PC with gross support and revenue greater than $1,000,000 for a covered reporting period.
- Specialized program or grant audits may impose additional requirements independently.
- Failure to attach the required audit can make the Form PC filing incomplete and expose the charity to AGO enforcement.
Last verified: 2026-08-11
Official sources: Massachusetts General Court and 2 more
View official sources (3)
Professional fundraising and charitable assets
The rules that apply when someone else raises money for the charity, and the notice the Attorney General gets before major assets move. A professional solicitor, a fundraising counsel and a commercial co-venturer are three distinct actors with three distinct registrations.
Professional solicitors are a separately regulated fundraiser class. Register for the calendar year through the current Fundraiser Portal, pay the $1,000 registration fee, and maintain the statutory $25,000 bond.
- Deadline
- Before acting; registration is annual for the calendar year.
- Fee
- $1,000 registration fee; $25,000 bond.
- Filing agency
- Massachusetts Office of the Attorney General, Non-Profit Organizations/Public Charities Division (AGO)
- Responsible party
- Office of the Attorney General, Non-Profit Organizations/Public Charities Division
- Frequency
- Annual
- How to comply
- Use the current Fundraiser Portal and professional-solicitor registration process.
- Official form or portal
- Fundraiser Portal / professional solicitor registration
Applies to: A person or entity acting as a professional solicitor for charitable fundraising in Massachusetts.
- Employees/volunteers and fundraising counsel are not automatically professional solicitors; actor classification matters.
- Unregistered or unbonded solicitation can trigger Chapter 68 enforcement and prevent lawful fundraising activity.
Last verified: 2026-08-11
View official sources (2)
The written contract must be filed within 10 days after execution and before solicitation begins; it must be signed as required by Chapter 68. The current fundraiser workflow uses Form 10A/campaign filing and a Form 11A annual report due by February 28 of the following year for the campaign reporting cycle.
- Deadline
- Contract/campaign filing: within 10 days after execution and before solicitation; annual report: February 28 of the following year under current Form 10A/11A guidance.
- Fee
- Underlying professional-solicitor registration fee/bond applies; no separate fee is inferred for each contract/report unless the current portal states one.
- Filing agency
- Massachusetts Office of the Attorney General, Non-Profit Organizations/Public Charities Division (AGO)
- Responsible party
- Office of the Attorney General, Non-Profit Organizations/Public Charities Division
- Frequency
- Per contract/campaign; annual report
- How to comply
- File through the Fundraiser Portal using the current campaign/contract and annual-report workflow.
- Official form or portal
- Form 10A / Form 11A or current successor in Fundraiser Portal
Applies to: A registered professional solicitor entering a charitable fundraising contract/campaign.
- The charity's own Form PC and Certificate for Solicitation are separate filings.
- Soliciting before required contract filing or failing the annual report can trigger enforcement and jeopardize fundraiser registration.
Last verified: 2026-08-11
Official sources: Massachusetts General Court and 2 more
View official sources (3)
Professional solicitors must make the disclosures required by Chapter 68 when soliciting, including their fundraiser status and the charitable organization represented as the statute requires.
- Deadline
- At each covered solicitation.
- Fee
- No separate filing fee; this is an operational disclosure duty.
- Filing agency
- Massachusetts Office of the Attorney General, Non-Profit Organizations/Public Charities Division (AGO)
- Responsible party
- Office of the Attorney General, Non-Profit Organizations/Public Charities Division
- Frequency
- Continuous/event-triggered
- How to comply
- Build the statutory disclosure into scripts and solicitation materials and retain campaign records.
- Official form or portal
- Solicitation script/materials; fundraiser campaign records
Applies to: Professional solicitors making covered charitable solicitations.
- This duty belongs to the professional-solicitor role and should not be copied to volunteers or fundraising counsel without a separate legal basis.
- Missing required disclosures can create deceptive-solicitation and Chapter 68 enforcement exposure.
Last verified: 2026-08-11
Official sources: Massachusetts General Court and 1 more
View official sources (2)
Fundraising counsel is legally distinct from a professional solicitor. Register annually, pay the $400 statutory fee, and file the written fundraising contract within the Chapter 68 contract-filing window when the role is covered.
- Deadline
- Register before acting; contract filing within 10 days after execution under the covered contract rule.
- Fee
- $400 annual registration fee.
- Filing agency
- Massachusetts Office of the Attorney General, Non-Profit Organizations/Public Charities Division (AGO)
- Responsible party
- Office of the Attorney General, Non-Profit Organizations/Public Charities Division
- Frequency
- Annual plus event-triggered contracts
- How to comply
- Use the Fundraiser Portal and the fundraising-counsel registration/contract process.
- Official form or portal
- Fundraiser Portal — fundraising counsel registration/contract
Applies to: A person or entity providing fundraising counsel services within the statutory role boundary.
- A counsel that crosses into direct solicitation may become a professional solicitor and face different fee/bond/disclosure duties.
- Misclassification or unfiled contracts can create enforcement exposure and an invalid fundraising arrangement.
Last verified: 2026-08-11
Official sources: Massachusetts General Court and 2 more
View official sources (3)
Commercial co-venturers are a third distinct professional fundraising class. Register annually, pay $200, maintain the statutory $25,000 bond, and comply with the covered contract/campaign reporting rules.
- Deadline
- Register before covered activity; contract/campaign filings are event-triggered; annual reporting follows the current fundraiser workflow.
- Fee
- $200 annual registration fee; $25,000 bond.
- Filing agency
- Massachusetts Office of the Attorney General, Non-Profit Organizations/Public Charities Division (AGO)
- Responsible party
- Office of the Attorney General, Non-Profit Organizations/Public Charities Division
- Frequency
- Annual and event-triggered
- How to comply
- Use the Fundraiser Portal and current commercial co-venturer forms/workflow.
- Official form or portal
- Fundraiser Portal — commercial co-venturer registration and campaign filings
Applies to: A commercial co-venturer conducting a charitable sales promotion within the statutory definition.
- Do not merge this role with ordinary retailer donations, professional solicitors, or fundraising counsel without applying the statutory definitions.
- Unregistered or unbonded charitable sales promotions can trigger Chapter 68 enforcement.
Last verified: 2026-08-11
Official sources: Massachusetts General Court and 2 more
View official sources (3)
Chapter 68 gives the AGO enforcement authority over professional fundraiser registration and campaign compliance. Cure and penalty consequences can apply independently of the charity's Form PC status.
- Deadline
- Continuous; enforcement is violation/notice-triggered.
- Fee
- Penalties are statutory and violation-specific; no single universal penalty amount is substituted here.
- Filing agency
- Massachusetts Office of the Attorney General, Non-Profit Organizations/Public Charities Division (AGO)
- Responsible party
- Office of the Attorney General, Non-Profit Organizations/Public Charities Division
- Frequency
- Continuous
- How to comply
- Maintain current registrations, bonds, contracts, reports, and disclosures and respond to AGO notices.
- Official form or portal
- Fundraiser Portal; Chapter 68 compliance records
Applies to: Professional solicitors, fundraising counsel, commercial co-venturers, and charities using them.
- Exact penalty depends on actor and violation; the report avoids collapsing the enforcement statute into one generic amount.
- Violations can lead to administrative/civil enforcement, penalties, and restrictions on fundraising.
Last verified: 2026-08-11
Official sources: Massachusetts General Court and 1 more
View official sources (2)
Chapter 180 requires notice to the Attorney General at least 30 days before the covered transaction. The Attorney General may waive or shorten the period as the statute allows.
- Deadline
- At least 30 days before the covered transaction unless lawfully waived/shortened.
- Fee
- No universal AGO notice fee stated in §8A.
- Filing agency
- Massachusetts Office of the Attorney General, Non-Profit Organizations/Public Charities Division (AGO)
- Responsible party
- Office of the Attorney General, Non-Profit Organizations/Public Charities Division; internal governance
- Frequency
- Event-triggered
- How to comply
- Provide the transaction notice and supporting information to the AGO under the current charitable-asset process.
- Official form or portal
- AGO charitable-asset transaction notice
Applies to: A Chapter 180 charitable corporation contemplating a sale, lease, exchange, or other disposition of all or substantially all assets that materially changes its activities.
- Not every ordinary asset sale requires advance AGO notice; the statutory all/substantially-all plus material-change conditions matter.
- Closing a covered transaction without required notice can trigger AGO action affecting the transfer and charitable assets.
Last verified: 2026-08-11
Official source: Massachusetts General Court — General Laws Chapter 180, Section 8A
View official source
After liabilities are addressed, charitable and restricted assets must be applied to lawful charitable purposes under Chapter 180 and applicable restrictions. AGO involvement and court proceedings may be required depending on the assets, restrictions, and dissolution route.
- Deadline
- During winding up and before final asset distribution or corporate dissolution.
- Fee
- Court, filing, and professional costs vary; no universal charitable-asset approval fee is stated.
- Filing agency
- Massachusetts Office of the Attorney General, Non-Profit Organizations/Public Charities Division (AGO)
- Responsible party
- Office of the Attorney General, Non-Profit Organizations/Public Charities Division; Massachusetts courts; internal governance
- Frequency
- One time at dissolution
- How to comply
- Follow the AGO dissolution guide, Form PC-F process, governing restrictions, and any required court petition/approval.
- Official form or portal
- AGO Dissolving a Charity guide; Form PC-F; court filing when required
Applies to: A public charity dissolving or distributing remaining charitable assets.
- Not every ordinary transaction needs advance court approval; dissolution and cy pres issues are fact-specific.
- Improper distribution can violate charitable restrictions and lead to AGO or court remedies against fiduciaries/recipients.
Last verified: 2026-08-11
Official sources: Massachusetts General Court and 2 more
View official sources (3)
Corporate tax, sales/use tax, and property tax
Three tax systems that are easy to mistake for one. Massachusetts taxes an exempt corporation's unrelated business income while excluding it from the ordinary excise measures. The ST-2 covers what the organization buys and says nothing about what it sells. Property tax is decided locally on use and occupation. One entry here remains VERIFICATION IN PROGRESS.
Massachusetts §38Y subjects an exempt corporation to tax on unrelated business taxable income while excluding it from the ordinary corporate excise property/net-worth and minimum-excise measures described there. State incorporation alone does not create this treatment; the federal exempt classification is the operative tax starting point.
- Deadline
- Apply the rule for each taxable year; file M-990T only when the filing trigger in MA-F053 is met.
- Fee
- No separate exemption-application fee is stated by §38Y; tax is due if Massachusetts unrelated business taxable income creates liability.
- Filing agency
- Massachusetts Department of Revenue (DOR)
- Frequency
- Annual tax determination
- How to comply
- Maintain federal exemption documentation and use the Massachusetts M-990T system when the UBIT filing trigger applies.
- Official form or portal
- Massachusetts Form M-990T when required
Applies to: A corporation exempt from federal income tax under the categories covered by Massachusetts corporate-excise law.
- Sales/use tax and local property-tax exemptions are separate and require their own processes.
- Failing to report taxable unrelated business income can create tax, interest, and penalty exposure.
- New York state income tax exemption required in some cases
- Kansas state income tax exemption required
Last verified: 2026-08-11
Official sources: Massachusetts General Court and 1 more
View official sources (2)
Massachusetts requires the exempt organization return when federal gross income from unrelated trade or business is $1,000 or more, even if deductions reduce taxable income.
- Deadline
- For each taxable year in which the $1,000-or-more gross-unrelated-business-income trigger is met.
- Fee
- Tax due depends on taxable unrelated business income; no separate return-filing fee is stated.
- Filing agency
- Massachusetts Department of Revenue (DOR)
- Frequency
- Annual when threshold met
- How to comply
- File the current M-990T electronically as required by current DOR instructions.
- Official form or portal
- Form M-990T
Applies to: An exempt corporation with federal gross income from unrelated trade or business meeting the Massachusetts regulation threshold.
- An exempt corporation below the filing trigger is not converted into a routine zero-return filer by this regulation.
- Failure to file when the threshold is met can produce tax, interest, and penalty consequences.
Last verified: 2026-08-11
Official sources: Massachusetts Department of Revenue and 2 more
View official sources (3)
The current 2025 Massachusetts M-990T instructions provide a reusable due-date formula: on or before the 15th day of the fourth month after the close of the corporation's taxable year.
- Deadline
- 15th day of the fourth month after taxable-year end.
- Fee
- No separate filing fee stated; tax/payment obligations are separate.
- Filing agency
- Massachusetts Department of Revenue (DOR)
- Frequency
- Annual when filing required
- How to comply
- Electronically file the current-year Form M-990T.
- Official form or portal
- Form M-990T
Applies to: An exempt corporation required to file Massachusetts Form M-990T.
- Do not substitute the 2025 calendar-year date for this reusable fiscal-year formula.
- A late return can trigger penalties and interest.
Last verified: 2026-08-11
Official sources: Massachusetts Department of Revenue and 1 more
View official sources (2)
For tax year 2025, the original calendar-year filing/payment date is April 15, 2026. A valid automatic eight-month extension moves the return filing date to December 15, 2026, but does not extend the time to pay the tax.
- Deadline
- Original filing/payment: April 15, 2026; extended return filing: December 15, 2026 when validly extended.
- Fee
- No separate extension fee stated; required tax must be timely paid and extension-payment rules apply.
- Filing agency
- Massachusetts Department of Revenue (DOR)
- Frequency
- Year-specific
- How to comply
- Follow the current M-990T instructions and DOR extension/payment process.
- Official form or portal
- 2025 Form M-990T; M-990T extension/payment process
Applies to: A Massachusetts Form M-990T filer using calendar year 2025.
- This is a 2025-tax-year calendar example, not a timeless filing rule.
- Confusing the extended filing deadline with payment can produce interest/penalties even when the return itself is timely extended.
Last verified: 2026-08-11
Official sources: Massachusetts Department of Revenue and 1 more
View official sources (2)
DOR requires corporate estimated payments when the corporation reasonably estimates its corporate excise for the taxable year will be in excess of $1,000.
- Deadline
- Installments follow the DOR corporate estimated-tax schedule for the taxable year.
- Fee
- Payment amount depends on estimated tax; no separate filing fee.
- Filing agency
- Massachusetts Department of Revenue (DOR)
- Frequency
- Annual when threshold met
- How to comply
- Use MassTaxConnect/current DOR estimated-tax payment method.
- Official form or portal
- Corporate estimated tax payment system / AP 331
Applies to: An exempt corporation with Massachusetts corporate excise/UBIT expected to exceed the DOR estimated-tax trigger.
- The threshold is in excess of $1,000, not $1,000 or more.
- Underpayment or late estimated payments can create addition-to-tax and interest exposure.
Last verified: 2026-08-11
Official source: Massachusetts Department of Revenue — AP 331 — Corporate Estimated Tax Payments
View official source
Federal §501(c)(3) recognition does not self-execute at the cash register. Apply to DOR for the ST-2 and use it only for qualifying organizational purchases under §6.
- Deadline
- Before making purchases for which the organization will claim the exemption.
- Fee
- No ST-2 application fee stated by the current DOR procedure.
- Filing agency
- Massachusetts Department of Revenue (DOR)
- Frequency
- Certificate-based; renew at expiration
- How to comply
- Apply through MassTaxConnect under the DOR exempt-organization process.
- Official form or portal
- Certificate of Exemption (ST-2) through MassTaxConnect
Applies to: A qualifying §501(c)(3) organization seeking Massachusetts sales/use-tax exemption for purchases used in carrying out its exempt purposes.
- Purchase exemption is distinct from seller obligations and from local property-tax exemption.
- Purchases made without meeting the statutory/documentation conditions can be taxable and assessed.
- Rhode Island sales tax when you buy required in some cases
- Vermont sales tax when you buy required in some cases
Last verified: 2026-08-11
Official sources: Massachusetts General Court and 1 more
View official sources (2)
Current law makes the certificate effective for 10 years and requires DOR to notify the organization 90 days before expiration; the organization must obtain renewal to continue using the certificate. The reviewed current public operational materials do not clearly state the exact renewal submission path.
- Deadline
- Renew before the 10-year certificate expires; DOR statutory notice is 90 days before expiration.
- Fee
- No renewal fee confirmed in current official operational guidance.
- Filing agency
- Massachusetts Department of Revenue (DOR)
- Frequency
- Every 10 years
- How to comply
- Use current DOR/MassTaxConnect instructions when the renewal window opens; do not rely on the superseded five-year TIR.
- Official form or portal
- ST-2 renewal through current DOR process — exact public workflow unresolved
Applies to: An exempt organization holding an ST-2 that is approaching expiration.
- The 10-year duration is verified; only the exact current public renewal procedure/channel remains unresolved.
- An expired ST-2 may not support exempt purchasing; using the superseded five-year rule creates incorrect renewal timing.
Verification in progress. Safe approach: ST-2 lasts 10 years; renew before expiration using DOR's current process. Unresolved: The exact current ST-2 renewal submission workflow/channel after the statutory 10-year period. Why the official evidence is insufficient: Current statute establishes 10-year validity, renewal, and 90-day DOR notice, but current public operational materials reviewed do not fully expose the renewal path. Needed to resolve: Current DOR/MassTaxConnect ST-2 renewal instructions. Risk if this is treated as settled: An obsolete five-year rule or invented workflow could misdirect organizations.
Last verified: 2026-08-11
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Massachusetts General Court and 2 more
View official sources (3)
Use the DOR-issued ST-2 together with Form ST-5 as required to document a qualifying exempt purchase. The vendor retains the purchaser certificate as part of its exemption records.
- Deadline
- At the qualifying purchase.
- Fee
- No filing fee for Form ST-5 stated.
- Filing agency
- Massachusetts Department of Revenue (DOR)
- Frequency
- Per transaction/vendor record
- How to comply
- Present/complete Form ST-5 with the organization's valid ST-2 information and comply with vendor documentation requirements.
- Official form or portal
- Form ST-5 — Sales Tax Exempt Purchaser Certificate
Applies to: A qualifying exempt organization making a purchase that satisfies the statutory nonprofit-purchase exemption.
- Use only for purchases that further the organization's exempt purposes; personal purchases are not converted into exempt organizational purchases.
- Failure to document the exempt sale can leave the transaction taxable or expose the vendor/purchaser to assessment.
Last verified: 2026-08-11
Official sources: Massachusetts Department of Revenue and 2 more
View official sources (3)
Exemption depends on the organization being the purchaser and the purchase being for qualifying exempt purposes under the DOR documentation rules. Personal reimbursement or purchases outside the statutory/documentation conditions are not automatically exempt.
- Deadline
- At each purchase made through an employee or agent.
- Fee
- No separate fee; tax applies when exemption conditions are not met.
- Filing agency
- Massachusetts Department of Revenue (DOR)
- Frequency
- Per transaction
- How to comply
- Structure purchases and payment/documentation to satisfy AP 101, ST-2, and ST-5 requirements.
- Official form or portal
- ST-2 / ST-5 documentation
Applies to: Employees or agents purchasing goods or services purportedly on behalf of an exempt organization.
- Travel, meals, and other categories may have additional statutory limitations not modeled as generic exemption.
- Improper use of exemption certificates can produce sales/use-tax assessment and penalties.
Last verified: 2026-08-11
Official sources: Massachusetts Department of Revenue and 2 more
View official sources (3)
Nonprofit purchaser status does not exempt the organization's own taxable sales. Register with DOR as required and collect, file, and remit sales/use tax on taxable transactions.
- Deadline
- Register before engaging in taxable sales; returns/payments follow the DOR-assigned/current filing cadence.
- Fee
- No universal vendor-registration fee identified; tax due depends on taxable sales.
- Filing agency
- Massachusetts Department of Revenue (DOR)
- Frequency
- Periodic when taxable sales occur
- How to comply
- Register through MassTaxConnect and file/pay through the current DOR sales-tax system.
- Official form or portal
- MassTaxConnect sales/use tax registration and returns
Applies to: A nonprofit selling taxable tangible personal property or taxable services in Massachusetts outside an applicable exemption.
- Marketplace, remote-seller, and transaction-specific exemptions can change collection responsibility; purchaser exemption does not.
- Failure to register, collect, file, or remit can produce tax, interest, penalties, and collection action.
- New York sales tax when you sell required in some cases
- Minnesota sales tax when you sell required
Last verified: 2026-08-11
Official sources: Massachusetts Department of Revenue and 1 more
View official sources (2)
DOR guidance treats no more than two one-day fundraising events per year involving the same or similar property as casual/isolated in the circumstances described. More frequent or regular retail activity can become taxable.
- Deadline
- Apply the event limit during each calendar-year fundraising program.
- Fee
- No separate exemption filing fee stated; tax applies if the sale does not qualify.
- Filing agency
- Massachusetts Department of Revenue (DOR)
- Frequency
- Per fundraising event
- How to comply
- Maintain event and sales records and apply Directive 91-1 / 830 CMR 64H.6.1 before treating sales as casual/isolated.
- Official form or portal
- Fundraising sales records; MassTaxConnect if taxable
Applies to: An exempt organization conducting limited fundraising sales that may qualify as casual and isolated rather than regular taxable retail sales.
- Different property types and fact patterns can alter the analysis; do not state that every nonprofit fundraiser is tax-free.
- Misapplying the casual-sale exception can create uncollected sales-tax liability.
Last verified: 2026-08-11
Official sources: Massachusetts Department of Revenue and 1 more
View official sources (2)
Massachusetts charitable property-tax exemption is use- and ownership-based under Chapter 59. Federal §501(c)(3) recognition alone does not make property automatically exempt; qualifying organizational and actual charitable-use conditions must be satisfied.
- Deadline
- Apply/claim under the local assessor's annual process and maintain qualifying use continuously.
- Fee
- No universal statewide local filing fee stated.
- Filing agency
- Local board of assessors (varies by municipality)
- Responsible party
- Local board of assessors; Massachusetts Department of Revenue provides statewide guidance
- Frequency
- Annual/continuous
- How to comply
- File the required local/state exemption forms with the board of assessors and maintain evidence of qualifying ownership/use.
- Official form or portal
- Form 3ABC and local assessor exemption process
Applies to: A qualifying charitable organization owning or occupying Massachusetts real or personal property and seeking local property-tax exemption.
- Mixed or noncharitable use can be taxable; local assessors administer the exemption subject to state law.
- Property can be taxed if statutory conditions are not met or required annual reporting is missed.
- Vermont property tax exemption required in some cases
- North Carolina property tax exemption required
Last verified: 2026-08-11
Official sources: Massachusetts General Court and 1 more
View official sources (2)
File Form 3ABC annually. The current form states a March 1 deadline unless the local board of assessors grants an extension.
- Deadline
- March 1 each year unless extension granted by the assessors.
- Fee
- No universal statewide filing fee stated; local administrative practices may vary.
- Filing agency
- Local board of assessors (varies by municipality)
- Responsible party
- Local board of assessors
- Frequency
- Annual
- How to comply
- File Form 3ABC with the city/town board of assessors using the local submission process.
- Official form or portal
- State Tax Form 3ABC — Property Held for Charitable Purposes
Applies to: A charitable organization required to report property held for charitable purposes to the local assessors.
- Local assessor instructions and extension procedures may vary; the statutory exemption criteria remain statewide.
- Failure to file can jeopardize the exemption claim or supporting annual record.
Last verified: 2026-08-11
Official sources: Massachusetts Department of Revenue, Division of Local Services and 1 more
View official sources (2)
The local board of assessors applies the statewide exemption to the property and facts. If the organization disputes assessment or exemption treatment, use the Massachusetts abatement/appeal framework within the applicable deadlines rather than assuming federal or AGO status controls the assessor.
- Deadline
- Local/statutory appeal deadlines apply after assessment or denial.
- Fee
- Local/appeal filing costs vary; no universal fee is stated here.
- Filing agency
- Local board of assessors (varies by municipality)
- Responsible party
- Local board of assessors; Massachusetts Appellate Tax Board/courts as applicable
- Frequency
- Event-triggered
- How to comply
- Follow the assessor's abatement procedure and, where applicable, the Appellate Tax Board/court process.
- Official form or portal
- Local abatement/appeal forms
Applies to: A charity whose local assessor denies or limits a property-tax exemption or taxes mixed/noncharitable use.
- One municipality's administrative form is not generalized statewide.
- Missing an appeal deadline can forfeit a tax challenge for the assessment period.
Last verified: 2026-08-11
Official sources: Massachusetts Department of Revenue, Division of Local Services and 1 more
View official sources (2)
Employment and state leave
Four separate employer systems: unemployment insurance with its own nonprofit coverage threshold, workers' compensation, withholding with new hire reporting, and Paid Family and Medical Leave. Meeting one of them does not answer any of the others.
For services covered because of the nonprofit FUTA exclusion, Massachusetts unemployment coverage applies to a nonprofit organization meeting the four-or-more-individuals / 20-days threshold. Preserve the nonprofit-specific test rather than substituting the general for-profit wage/employee threshold.
- Deadline
- When the nonprofit reaches the statutory coverage threshold.
- Fee
- No separate coverage-determination fee stated.
- Filing agency
- Massachusetts Department of Unemployment Assistance (DUA)
- Frequency
- Continuous annual coverage determination
- How to comply
- Register with DUA when the organization becomes a covered employer and maintain payroll records supporting the coverage determination.
- Official form or portal
- DUA employer registration / unemployment account
Applies to: A §501(c)(3) nonprofit employer evaluating Massachusetts unemployment-insurance coverage.
- Chapter 151A excludes specified services and organizations; employee classification and religious-service exclusions can alter coverage.
- Failure to register and report after becoming covered can create contribution/reimbursement liability, interest, and penalties.
- Vermont unemployment insurance required in some cases
- Maine unemployment insurance required
Last verified: 2026-08-11
Official sources: Massachusetts General Court and 2 more
View official sources (3)
Create the DUA employer account and file the periodic wage/contribution reports required for the organization's selected financing method.
- Deadline
- Register when subjectivity begins; quarterly reporting follows DUA's current employer calendar.
- Fee
- Contribution rate varies by employer unless reimbursement financing is elected; no registration fee stated by DUA.
- Filing agency
- Massachusetts Department of Unemployment Assistance (DUA)
- Frequency
- Quarterly and event-triggered
- How to comply
- Use DUA's current online employer registration/reporting system.
- Official form or portal
- DUA employer registration and unemployment online system
Applies to: A nonprofit that has become subject to Massachusetts unemployment insurance.
- Reimbursable §501(c)(3) employers remain reporting employers; reimbursement changes financing, not the existence of the account.
- Failure to register or report can produce assessments, interest, penalties, and collection action.
Last verified: 2026-08-11
Official sources: Massachusetts Department of Unemployment Assistance and 1 more
View official sources (2)
Section 14A permits a nonprofit to elect payments in lieu of contributions. A newly subject nonprofit files the written election no later than 30 days after the determination of subjectivity. A nonprofit already paying contributions may change to reimbursement by filing no later than 30 days before the beginning of a calendar year, subject to the statutory commitment periods.
- Deadline
- Newly subject: no later than 30 days after subjectivity determination; contribution-to-reimbursement change: no later than 30 days before the beginning of the calendar year.
- Fee
- No election fee stated; financing liability differs by method.
- Filing agency
- Massachusetts Department of Unemployment Assistance (DUA)
- Frequency
- Election-based; multi-year commitment rules apply
- How to comply
- File the written reimbursement election with DUA under the current employer process.
- Official form or portal
- DUA reimbursement election
Applies to: A §501(c)(3) nonprofit that becomes subject to Massachusetts unemployment law and wants to reimburse benefits instead of paying regular contributions.
- Subsequent method changes are subject to statutory minimum periods; good-cause extensions are discretionary.
- Missing the election window leaves the organization on the contribution method until a later valid election; reimbursement employers bear benefit-charge liability.
Last verified: 2026-08-11
Official sources: Massachusetts General Court and 1 more
View official sources (2)
DUA bills a reimbursable nonprofit for attributable benefits. Section 14A requires payment no later than 30 days after the bill is mailed or otherwise delivered, subject to the statutory review process. DUA may require a surety bond and can terminate the reimbursement election for failure to furnish required security.
- Deadline
- Bill payment: within 30 days after mailing/delivery; bond: within 30 days after effective election when DUA requires it, with later adjustment deadlines as noticed.
- Fee
- Amount equals reimbursable benefit charges; bond amount is determined under the statutory formula, not a flat fee.
- Filing agency
- Massachusetts Department of Unemployment Assistance (DUA)
- Frequency
- Quarterly/monthly billing as administered; event-triggered security
- How to comply
- Pay DUA bills through the current employer account; file any required bond/security with DUA.
- Official form or portal
- DUA reimbursable-employer billing and bond process
Applies to: A nonprofit that elected payments in lieu of unemployment contributions.
- Security is discretionary, not automatically required of every nonprofit reimbursable employer.
- Past-due reimbursements carry interest/penalties; failure to furnish required bond can terminate the reimbursement election.
Last verified: 2026-08-11
Official sources: Massachusetts General Court and 1 more
View official sources (2)
Massachusetts generally requires employers with employees to carry workers' compensation insurance. Nonprofit status does not create a blanket exemption; an organization with no paid employees is not treated as an employer merely because it uses unpaid volunteers.
- Deadline
- Coverage must be in place when covered employment begins and maintained continuously.
- Fee
- Insurance premium varies by payroll, classification, and carrier; no state filing fee is substituted for the premium.
- Filing agency
- Massachusetts Department of Industrial Accidents (DIA)
- Frequency
- Continuous
- How to comply
- Purchase a compliant policy or use another legally authorized coverage method; maintain required notices and records.
- Official form or portal
- Workers' compensation insurance / DIA compliance
Applies to: A Massachusetts nonprofit employer with one or more employees who are not excluded from coverage.
- Officer exemptions and employee/independent-contractor classification are separate fact-sensitive issues.
- Operating without required coverage can produce stop-work orders, fines, and other statutory penalties and exposes the employer to claim liability.
- Rhode Island workers compensation required in some cases
- New York workers compensation required in some cases
Last verified: 2026-08-11
View official source
Certain corporate officers may request an exemption from workers' compensation coverage through the DIA process. The exemption is personal to eligible officers and does not eliminate required coverage for other employees.
- Deadline
- Before relying on the officer exclusion; update if eligibility or corporate status changes.
- Fee
- No universal filing fee stated by the current DIA exemption procedure.
- Filing agency
- Massachusetts Department of Industrial Accidents (DIA)
- Frequency
- Event-triggered
- How to comply
- Submit the DIA officer-exemption request using the current process and retain approval.
- Official form or portal
- DIA corporate officer exemption request
Applies to: Eligible corporate officers seeking to exclude themselves from workers' compensation coverage.
- Volunteer status, independent-contractor status, and officer exemption are distinct legal classifications.
- Treating an unapproved officer or other employee as exempt can leave the employer uninsured and subject to penalties.
Last verified: 2026-08-11
Official sources: Massachusetts Department of Industrial Accidents and 1 more
View official sources (2)
Register through MassTaxConnect and withhold, report, and remit Massachusetts income tax from covered employee wages using the DOR filing/payment cadence assigned to the employer.
- Deadline
- Register when covered payroll begins; deposits/returns follow DOR's current assigned schedule.
- Fee
- No withholding-account registration fee stated; withheld tax is remitted as collected.
- Filing agency
- Massachusetts Department of Revenue (DOR)
- Frequency
- Periodic
- How to comply
- Use MassTaxConnect for registration, returns, and payments.
- Official form or portal
- MassTaxConnect — withholding tax
Applies to: A nonprofit paying wages subject to Massachusetts income-tax withholding.
- Federal payroll tax and unemployment systems are separate.
- Failure to withhold or remit can create employer liability, penalties, and interest.
Last verified: 2026-08-11
Official source: Massachusetts Department of Revenue — Withholding Taxes on Wages
View official source
Report a newly hired or rehired employee within 14 days. Report a newly hired independent contractor when the contractor is paid $600 or more over the year, using the current Massachusetts new-hire system.
- Deadline
- Within 14 days of the effective date of employment or covered independent-contractor engagement.
- Fee
- No filing fee stated.
- Filing agency
- Massachusetts Department of Revenue (DOR)
- Responsible party
- Massachusetts Department of Revenue / Massachusetts New Hire Reporting Program
- Frequency
- Per hire/covered contractor
- How to comply
- Report through the current Massachusetts New Hire Reporting Program.
- Official form or portal
- Massachusetts New Hire Reporting Program
Applies to: Massachusetts employers and payors of income hiring employees or independent contractors covered by the new-hire reporting program.
- The $600 contractor threshold and 14-day timing are separate from employee/contractor classification for wage, tax, UI, or workers' compensation law.
- Late or missing reports can trigger statutory enforcement and impair child-support administration.
Last verified: 2026-08-11
Official sources: Massachusetts Department of Revenue and 1 more
View official sources (2)
Nonprofit status does not remove the statewide PFML system. Under current 2026 guidance, employers with 25 or more covered individuals remit the total 0.88% contribution on eligible wages, consisting of 0.70% medical leave and 0.18% family leave. Employers with fewer than 25 covered individuals do not owe the employer share of the medical contribution but still have employee-contribution and reporting responsibilities.
- Deadline
- Register and contribute with covered payroll according to the current PFML calendar.
- Fee
- 2026 contribution rate: 0.88% total for employers with 25+ covered individuals; allocation and employer/employee shares follow current DFML rules.
- Filing agency
- Massachusetts Department of Family and Medical Leave (DFML)
- Frequency
- Periodic payroll
- How to comply
- Use the current PFML employer registration/contribution system.
- Official form or portal
- PFML employer portal / contribution reporting
Applies to: A Massachusetts nonprofit employer with covered individuals under the PFML law.
- Rates can change by year; this report's 0.88% figure is current as of 2026-08-11.
- Failure to register, withhold, remit, or report can produce assessments and penalties and can affect employee benefit administration.
Last verified: 2026-08-11
View official source
An employer may request a PFML exemption for a qualifying private plan that meets statutory benefit requirements. Effective July 1, 2026, DFML moved private-plan exemption applications/renewals away from MassTaxConnect to the PFML employer portal.
- Deadline
- Before relying on a private plan as an exemption; renewal according to the current DFML exemption schedule.
- Fee
- Private-plan insurance and administration costs vary; no universal state application fee stated.
- Filing agency
- Massachusetts Department of Family and Medical Leave (DFML)
- Frequency
- Application/renewal
- How to comply
- Apply or renew through the current PFML employer portal.
- Official form or portal
- PFML private-plan exemption process
Applies to: An employer providing a qualifying private paid-leave plan and seeking exemption from some or all state PFML participation/contributions.
- An employer may have an exemption for family leave, medical leave, or both depending on the approved plan.
- An unapproved private plan does not substitute for state PFML obligations; using the obsolete MassTaxConnect process can miss the filing.
Last verified: 2026-08-11
Official sources: Massachusetts Department of Family and Medical Leave and 1 more
View official sources (2)
Employees accrue at least one hour of earned sick time for every 30 hours worked, up to 40 hours per year. Employers with 11 or more employees provide paid sick time; smaller employers provide protected unpaid earned sick time under the current statewide rule.
- Deadline
- Accrual begins with covered employment; use/notice and carryover rules apply continuously.
- Fee
- Employer-paid leave cost depends on wages; no state filing fee.
- Filing agency
- Massachusetts Office of the Attorney General, Non-Profit Organizations/Public Charities Division (AGO)
- Responsible party
- Office of the Attorney General, Fair Labor Division
- Frequency
- Continuous
- How to comply
- Maintain a compliant sick-time policy and records and provide the required employee notice.
- Official form or portal
- Earned Sick Time policy and notice
Applies to: Massachusetts nonprofit employers and employees covered by the earned sick time law.
- PFML and earned sick time are separate leave systems; local or contractual leave can be more generous.
- Violations can produce wage-law enforcement, restitution, and penalties.
Last verified: 2026-08-11
Official source: Office of the Attorney General, Fair Labor Division — Earned Sick Time
View official source
Business and activity-specific licensing
Whether anything has to be licensed before the organization opens its doors. Massachusetts licensing follows the activity and the municipality. The first entry here remains VERIFICATION IN PROGRESS because no official source affirmatively states a statewide negative.
The current statewide Business Front Door directs organizations to state and local permits, licenses, and regulatory resources, but the reviewed official material does not affirmatively state a universal statewide 'no general business license' rule. Public wording should therefore be qualified.
- Deadline
- Before beginning an activity that may require a license or permit.
- Fee
- No universal statewide general-license fee confirmed; activity/local fees vary.
- Filing agency
- Massachusetts Executive Office of Economic Development (EOED)
- Responsible party
- Massachusetts Executive Office of Economic Development / applicable licensing agencies and municipalities
- Frequency
- Fact-specific
- How to comply
- Use Business Front Door and the responsible state/local regulator to identify the permits actually triggered by the activity/location.
- Official form or portal
- Massachusetts Business Front Door
Applies to: Nonprofits evaluating whether a separate general operating license is required beyond entity/tax/charity registration.
- A local business certificate/DBA is a different filing from an operating license.
- An overbroad negative can cause an organization to miss an activity-specific or local license.
Verification in progress. Safe approach: Massachusetts licensing depends on activity and locality; check the responsible regulator and municipality. Unresolved: Whether Massachusetts official authority affirmatively establishes a universal statewide 'no general business license' rule. Why the official evidence is insufficient: The Business Front Door routes users to state/local licenses and permits but does not itself prove a categorical statewide negative. Needed to resolve: Affirmative statewide authority if a categorical negative is desired. Risk if this is treated as settled: A categorical negative could conceal a real state or local operating license.
- New Hampshire local business license not yet confirmed
- Louisiana local business license required in some cases
Last verified: 2026-08-11
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official source: Massachusetts Executive Office of Economic Development — Business Front Door
View official source
Massachusetts local governments administer many premises approvals. Confirm zoning/use, certificate-of-occupancy/building, fire, signage, and related local requirements with the municipality before relying on a statewide corporate filing as authority to occupy.
- Deadline
- Before occupancy, construction, use change, or regulated premises activity.
- Fee
- Fees vary locally; no statewide uniform fee.
- Filing agency
- Local licensing, zoning, building, fire and premises authorities (varies by municipality)
- Responsible party
- Applicable municipal zoning, building, fire, and licensing authorities
- Frequency
- Event-triggered/local
- How to comply
- Use the responsible municipality's official permit/licensing processes.
- Official form or portal
- Local zoning/building/fire/occupancy portals and forms
Applies to: A nonprofit opening, occupying, renovating, or changing use of a physical facility.
- This is representative local interaction, not a municipality-by-municipality catalog.
- Operating without required local approvals can cause stop-work/closure orders, fines, or inability to lawfully occupy the space.
Last verified: 2026-08-11
Official source: Massachusetts Executive Office of Economic Development — Business Front Door
View official source
Food-event operations are regulated through local boards of health under Massachusetts food rules. Confirm the temporary food permit/application, food-safety conditions, and event-specific requirements with the local board before service.
- Deadline
- Before the covered food event or food-service operation.
- Fee
- Fee varies by municipality.
- Filing agency
- Local board of health (varies by municipality)
- Responsible party
- Local board of health; Massachusetts Department of Public Health provides statewide food-safety guidance
- Frequency
- Per event/permit
- How to comply
- Apply to the local board of health using its current temporary-food/event process.
- Official form or portal
- Local temporary food establishment permit/application
Applies to: A nonprofit preparing, serving, or selling food at a temporary event or farmers market in circumstances requiring food-establishment approval.
- Requirements vary by food, preparation method, facility, and municipality; ordinary packaged fundraising sales may differ.
- Operating without required food approval can lead to closure, embargo, fines, or other public-health enforcement.
Last verified: 2026-08-11
View official source
Nonprofit status does not substitute for child-care licensure. A covered program must use the Department of Early Education and Care licensing process and meet applicable program/facility/personnel standards.
- Deadline
- Before operating a covered child-care program; renew as required by the license.
- Fee
- Fees and requirements depend on program type; use the current EEC schedule rather than a generic nonprofit fee.
- Filing agency
- Massachusetts Department of Early Education and Care (EEC)
- Frequency
- License-based
- How to comply
- Apply through the current EEC child-care licensing process.
- Official form or portal
- EEC Child Care Program Licensing
Applies to: A nonprofit operating a child-care program that falls within Massachusetts EEC licensing jurisdiction.
- Exempt or differently regulated care arrangements must be evaluated under EEC rules; this report does not catalog every program subtype.
- Unlicensed covered child care can lead to closure, enforcement, and serious safety/liability consequences.
Last verified: 2026-08-11
Official source: Massachusetts Department of Early Education and Care — Child Care Program Licensing
View official source
Raffles, bingo, charitable gaming, and alcohol
Fundraising activities that need permission before the event. Raffles and bazaars are local Chapter 271 permits with a two-year existence rule. Bingo is a separate State Lottery license with a five-year rule. Alcohol is a third authorization again. One entry here remains VERIFICATION IN PROGRESS.
A qualifying organization must have been organized and actively functioning in Massachusetts for at least two years and obtain the local permit from the city or town clerk under Chapter 271 before conducting the raffle or bazaar.
- Deadline
- Before the raffle is drawn or bazaar is held.
- Fee
- Application fee is $10 unless the municipality lawfully sets another amount, not exceeding $50; renewal fee is $10 under the statute.
- Filing agency
- City or town clerk (varies by municipality)
- Responsible party
- Applicable city or town clerk; local chief of police; Massachusetts State Lottery Commission for state tax/administration
- Frequency
- Permit-based; permit valid for one year
- How to comply
- Apply to the clerk of the city or town where the raffle will be drawn or bazaar held and complete the local qualification review.
- Official form or portal
- Local raffle/bazaar permit under M.G.L. c. 271, §7A
Applies to: A qualifying veterans', church/religious, fraternal, educational, charitable, civic, service, or recreational nonprofit organization intending to conduct a raffle or bazaar in Massachusetts.
- Eligibility, member-operation rules, prize/game restrictions, and reporting obligations must also be satisfied; bingo is a different licensing system.
- Conducting an unauthorized event can lead to permit revocation, gaming-law enforcement, and later permit ineligibility.
Last verified: 2026-08-11
Official sources: Massachusetts General Court and 1 more
View official sources (2)
Covered raffles/bazaars must be operated within the statutory member, compensation, game, prize, duration, and frequency limits. For bazaars, cash awards are capped at $250, an organization may conduct no more than three bazaars in a calendar year, no more than one in a day, and a bazaar may not continue more than five consecutive hours.
- Deadline
- During every permitted event.
- Fee
- No separate operating fee beyond permit/tax requirements stated.
- Filing agency
- Local licensing, zoning, building, fire and premises authorities (varies by municipality)
- Responsible party
- Applicable city/town permit authority; Massachusetts State Lottery Commission; Office of the Attorney General for applicable raffle regulations
- Frequency
- Per event
- How to comply
- Use the permit conditions, member controls, ticket/financial records, and statutory event limits.
- Official form or portal
- Raffle/bazaar permit and event records
Applies to: An organization holding a Chapter 271 raffle/bazaar permit.
- Raffle-specific AG regulations can add disclosure/record controls for higher-value raffles.
- Operational violations can produce permit revocation, statutory penalties, and loss of future eligibility.
Last verified: 2026-08-11
Official sources: Massachusetts General Court and 1 more
View official sources (2)
Chapter 271 requires the event return and payment of a tax equal to 5% of gross proceeds to the State Lottery Commission within 10 days after the raffle or bazaar. The permit-holder also files the required report within 30 days after permit expiration with the local clerk and keeps required records.
- Deadline
- Lottery return/tax: within 10 days after the raffle or bazaar; local permit report: within 30 days after permit expiration.
- Fee
- 5% of gross proceeds; permit fees are separate.
- Filing agency
- Massachusetts State Lottery Commission (State Lottery)
- Responsible party
- Massachusetts State Lottery Commission; applicable city/town clerk
- Frequency
- Per event/permit
- How to comply
- Submit the statutory return/payment to the Lottery and the required permit report to the local clerk; retain supporting records.
- Official form or portal
- Raffle/bazaar return and local permit report
Applies to: An organization that conducts a permitted raffle or bazaar.
- Do not substitute net proceeds for the statutory gross-proceeds tax base.
- Late/missing returns or reports can produce tax, permit, and enforcement consequences and affect renewal.
Last verified: 2026-08-11
Official source: Massachusetts General Court — General Laws Chapter 271, Section 7A
View official source
Current AGO raffle guidance says Massachusetts has no law allowing raffle ticket sales over the Internet and requires signatures of seller and purchaser. A separate current AGO nonprofit-gaming FAQ describes the law as not expressly regulating online sales while noting regulations that may prevent them. Because the official formulations are not identical, public wording should not turn this into an invented bright-line criminal prohibition or authorization.
- Deadline
- Resolve before offering Internet raffle ticket sales or online payment/entry.
- Fee
- No fee can cure the unresolved authorization issue; ordinary permit/tax fees remain separate.
- Filing agency
- Massachusetts Office of the Attorney General, Non-Profit Organizations/Public Charities Division (AGO)
- Responsible party
- Office of the Attorney General, Non-Profit Organizations/Public Charities Division; local permit authority
- Frequency
- Event-triggered
- How to comply
- Use an in-person/statutorily compliant ticket process unless current AGO/local written confirmation establishes a lawful online method.
- Official form or portal
- AGO Guidance on Raffles / nonprofit gaming FAQ
Applies to: A nonprofit considering Internet raffle ticket sales, online payments for raffle tickets, or an online-only raffle.
- This fact is about ticket sales/payment/entry. An electronic drawing mechanism or other remote technology may raise additional issues and should be confirmed separately.
- Unauthorized online ticket sales can jeopardize the permit, fundraising proceeds, and gaming compliance.
Verification in progress. Safe approach: Do not sell raffle tickets online without current written AGO/local confirmation. Unresolved: The exact legal characterization of online raffle ticket sales/online payment under current Massachusetts charity-gaming authority. Why the official evidence is insufficient: Current AGO materials use non-identical formulations: one says no Massachusetts law allows Internet raffle ticket sales; another says the law does not expressly regulate online sales while noting regulatory barriers. Needed to resolve: Current AGO guidance expressly reconciling the raffle guide and nonprofit-gaming FAQ. Risk if this is treated as settled: Overstatement could misstate either authorization or prohibition.
Last verified: 2026-08-11
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Office of the Attorney General and 1 more
View official sources (2)
Current AGO nonprofit-gaming guidance states that these gaming events may be conducted only by qualifying nonprofit organizations and must comply with the Massachusetts charitable-gaming framework. Confirm the event type, local permit, operator, game, prize, and alcohol limitations before proceeding.
- Deadline
- Before advertising or conducting the gaming event.
- Fee
- Permit/tax fees depend on the applicable charitable-gaming path; no generic casino-night fee is inferred.
- Filing agency
- Massachusetts Office of the Attorney General, Non-Profit Organizations/Public Charities Division (AGO)
- Responsible party
- Office of the Attorney General, applicable local permit authority, Massachusetts State Lottery Commission
- Frequency
- Per event
- How to comply
- Use the AGO gaming FAQ and applicable local Chapter 271 permit process for the actual event structure.
- Official form or portal
- Nonprofit gaming event / local permit process
Applies to: A qualifying nonprofit considering a casino/Las Vegas night, poker tournament, or similar gaming fundraiser.
- Commercial casino gaming and charitable events are different legal systems; alcohol authorization is separate.
- Treating a raffle permit as blanket authority for all gambling formats can result in unlawful gaming and permit enforcement.
Last verified: 2026-08-11
Official sources: Office of the Attorney General and 1 more
View official sources (2)
Charitable bingo/beano is a separate State Lottery/local licensing system. Chapter 10 sets eligibility and operational requirements, including the organization-existence requirement applicable to the covered license class; current Lottery guidance identifies the charitable bingo license.
- Deadline
- Before conducting bingo; renew annually.
- Fee
- $50 annual bingo license fee under current Massachusetts Lottery guidance.
- Filing agency
- Massachusetts State Lottery Commission (State Lottery)
- Responsible party
- Massachusetts State Lottery Commission; local licensing authority as applicable
- Frequency
- Annual license
- How to comply
- Use the Massachusetts Lottery charitable bingo licensing process and any required local approval.
- Official form or portal
- Massachusetts Lottery Charitable Games — Bingo
Applies to: An eligible charitable, religious, veterans', fraternal, educational, civic, or other organization within the charitable bingo statute.
- Do not treat a Chapter 271 raffle/bazaar permit as a bingo license; statutory exceptions and game variants must be evaluated separately.
- Unlicensed bingo can trigger gaming enforcement, loss of eligibility, and tax/reporting consequences.
Last verified: 2026-08-11
Official sources: Massachusetts General Court and 1 more
View official sources (2)
Comply with the statutory controls on participants, premises, event operation, records, and related restrictions. Current Lottery guidance states that organizations pay a 5% tax on gross proceeds of each bingo event.
- Deadline
- During each licensed event; tax/reporting follows the Lottery's current bingo schedule.
- Fee
- 5% of gross proceeds; annual license fee is separate.
- Filing agency
- Massachusetts State Lottery Commission (State Lottery)
- Frequency
- Per event/periodic reporting
- How to comply
- Maintain bingo records and submit/pay through the Lottery's charitable-games process.
- Official form or portal
- Massachusetts Lottery bingo reports/tax process
Applies to: A licensed charitable bingo organization.
- Chapter 10 includes specific restrictions, including alcohol-related limits in the bingo area/hours; special alcohol event authority does not override bingo law.
- Operational or tax violations can jeopardize the license and lead to gaming/tax enforcement.
Last verified: 2026-08-11
Official sources: Massachusetts General Court and 1 more
View official sources (2)
Chapter 138 allows local licensing authorities to issue special wine/malt licenses to responsible event managers and special all-alcohol licenses to qualifying nonprofit managers where the municipality has that authority. The ABCC's current guidance describes special licenses as event-specific, including single-day all-alcohol licenses for nonprofits.
- Deadline
- Apply before the event using the local/ABCC process; lead time is set by the current local/agency workflow rather than one statewide number.
- Fee
- Fee is set locally under Chapter 138 and need not be uniform statewide.
- Filing agency
- Local licensing, zoning, building, fire and premises authorities (varies by municipality)
- Responsible party
- Applicable local licensing authority; Massachusetts Alcoholic Beverages Control Commission
- Frequency
- Per event
- How to comply
- Apply through the local licensing authority and complete any ABCC approval/processing required for the license type.
- Official form or portal
- Special License or Permit — ABCC/local licensing authority
Applies to: A nonprofit serving or selling alcoholic beverages at a temporary event.
- Gaming authorization does not authorize alcohol; local wet/dry and license-type limits still matter.
- Serving alcohol without required authority can result in event shutdown, liquor-law penalties, and jeopardized future licensing.
Last verified: 2026-08-11
Official sources: Massachusetts General Court and 1 more
View official sources (2)
Chapter 138 permits qualifying registered charities holding the required special license to accept donated alcoholic beverages from specified donors for fundraising events. A donation does not eliminate the license requirement.
- Deadline
- Before accepting/serving donated alcohol at the fundraising event, ensure the event and charity meet the statutory conditions.
- Fee
- Underlying event-license fee varies locally; donated product is not a substitute for licensing.
- Filing agency
- Local licensing, zoning, building, fire and premises authorities (varies by municipality)
- Responsible party
- Applicable local licensing authority; Massachusetts Alcoholic Beverages Control Commission; Office of the Attorney General for charity registration status
- Frequency
- Per event
- How to comply
- Use the special-license process and retain documentation of qualifying donation/source and charitable status.
- Official form or portal
- Special alcohol license; charity registration records
Applies to: A qualifying Chapter 180 charity registered with the AGO and holding the required special license for a fundraising event.
- Gaming and auction rules, if involved, remain separate.
- Improper acquisition or service of alcohol can violate liquor-control law even when the beverage was donated.
Last verified: 2026-08-11
Official sources: Massachusetts General Court and 1 more
View official sources (2)
Lobbying, campaign finance, dissolution, and closure
Advocacy limits and the end of the organization's life. Massachusetts lobbying registration, Massachusetts campaign-finance reporting and the federal §501(c)(3) candidate-election prohibition are three separate bodies of law. Closing down is likewise not one filing: corporate dissolution, charitable assets and account closure each finish on their own.
Massachusetts defines legislative and executive lobbying separately. For the 'simply incidental' presumption, the person must engage in the relevant lobbying for not more than 25 hours during a reporting period AND receive less than $2,500 during that reporting period for that lobbying.
- Deadline
- Evaluate before and during paid lobbying activity in each reporting period.
- Fee
- No fee for classification itself; registration fees apply if the person/entity must register.
- Filing agency
- Massachusetts Secretary of the Commonwealth, Lobbyist Division (Lobbyist Division)
- Responsible party
- Secretary of the Commonwealth, Lobbyist Division
- Frequency
- Semiannual classification/continuous
- How to comply
- Track compensated lobbying time, communications, and compensation by reporting period and classify the activity under Chapter 3.
- Official form or portal
- Lobbyist registration/reporting system
Applies to: A nonprofit or its paid personnel/contractors communicating with Massachusetts legislative or executive officials to influence covered government action.
- State lobbying classification is separate from federal §501(c)(3) lobbying limits and state campaign finance.
- Misclassifying a paid agent as incidental can lead to unregistered lobbying and late reporting/fee exposure.
Last verified: 2026-08-11
Official sources: Massachusetts General Court and 1 more
View official sources (2)
Annual registration is due no later than December 15 of the year preceding the registration year. A client or lobbyist entity hiring a covered entity/agent after January 1 must register the relationship within 10 days; termination notice must be filed promptly. Annual fees are $1,000 for a lobbyist entity, $100 per agent, and $100 per client/entity relationship. The Secretary may, in discretion and upon written request, waive fees for a nonprofit client or a lobbyist entity that exclusively represents nonprofit clients.
- Deadline
- Annual registration: by December 15 preceding the registration year; new covered hire after January 1: within 10 days; termination: promptly.
- Fee
- $1,000 lobbyist entity; $100 legislative/executive agent; $100 client per lobbyist entity; nonprofit waiver discretionary on written request.
- Filing agency
- Massachusetts Secretary of the Commonwealth, Lobbyist Division (Lobbyist Division)
- Responsible party
- Secretary of the Commonwealth, Lobbyist Division
- Frequency
- Annual and event-triggered
- How to comply
- Use the Secretary's lobbyist registration system and file written waiver requests when appropriate.
- Official form or portal
- Lobbyist registration system
Applies to: A nonprofit client, lobbyist entity, legislative agent, or executive agent that must register under Chapter 3.
- The nonprofit fee waiver is not automatic; the Secretary's discretion and written-request requirement must remain in public wording.
- Late or missing registration can lead to licensing, late-fee, and enforcement consequences.
Last verified: 2026-08-11
Official sources: Massachusetts General Court and 1 more
View official sources (2)
Lobbying disclosure statements are filed twice yearly: July 15 for January 1–June 30 and January 15 for July 1–December 31. Section 44 separately reaches organizations that expend more than $250 for covered lobbying and have no registered agent, subject to the statute's exemption conditions, including the $2,000-or-less annual expenditure ceiling when all listed conditions are met. Current Secretary guidance imposes late fees of $50 per day for the first 20 late days and $100 per day thereafter until filing/payment.
- Deadline
- July 15 and January 15; §44 registration/reporting when the organization-only trigger applies.
- Fee
- Registration/agent fees are addressed separately; late disclosure fee: $50/day first 20 days, then $100/day thereafter.
- Filing agency
- Massachusetts Secretary of the Commonwealth, Lobbyist Division (Lobbyist Division)
- Responsible party
- Secretary of the Commonwealth, Lobbyist Division
- Frequency
- Semiannual
- How to comply
- Use the Secretary's lobbying reporting system; organizations without agents must use the §44 process when triggered.
- Official form or portal
- Lobbying disclosure reports / §44 organization filing
Applies to: Registered agents/entities/clients and organizations within §44's separate organization-spending rule.
- The §44 exemption requires all statutory conditions, not merely spending $2,000 or less.
- Late reports accrue substantial daily fees and unregistered organization lobbying can trigger enforcement.
Last verified: 2026-08-11
Official sources: Secretary of the Commonwealth, Lobbyist Division and 1 more
View official sources (2)
Chapter 55 requires reporting when independent expenditures aggregate to more than $250 in a calendar year. The ordinary report is due within seven business days after the goods/services are utilized; a covered expenditure made after the tenth day but more than 24 hours before an election can require a preliminary report within 24 hours.
- Deadline
- Within 7 business days after the covered expenditure is utilized; qualifying late-election expenditure: preliminary report within 24 hours.
- Fee
- No campaign report filing fee stated in §18A; late/enforcement consequences are separate.
- Filing agency
- Massachusetts Office of Campaign and Political Finance (OCPF)
- Responsible party
- Office of Campaign and Political Finance or other filing officer specified by Chapter 55
- Frequency
- Event-triggered
- How to comply
- File electronically or with the filing officer required by OCPF/Chapter 55 for the election and spender type.
- Official form or portal
- OCPF independent expenditure reporting
Applies to: A nonprofit or other covered entity making independent expenditures to advocate for or against Massachusetts candidates outside coordination.
- Whether a §501(c)(3) may lawfully make candidate-election expenditures is a separate federal tax question; MA-F095 addresses the federal prohibition.
- Failure to report can trigger campaign-finance penalties and public-disclosure enforcement.
Last verified: 2026-08-11
Official source: Massachusetts General Court — General Laws Chapter 55, Section 18A
View official source
Chapter 55 requires an electronic report when electioneering-communication expenditures aggregate to more than $250; reports are generally due within seven days. Communications aggregating $1,000 or more within the seven days before an election trigger a 48-hour report.
- Deadline
- Generally within 7 days after the triggering expenditure; $1,000-or-more aggregate in the 7 days before an election: within 48 hours.
- Fee
- No filing fee stated in §18F.
- Filing agency
- Massachusetts Office of Campaign and Political Finance (OCPF)
- Responsible party
- Office of Campaign and Political Finance
- Frequency
- Event-triggered
- How to comply
- File electronically with OCPF as required.
- Official form or portal
- OCPF electioneering communication report
Applies to: A nonprofit or other covered person paying for communications that meet Massachusetts's electioneering-communication definition.
- Keep the >$250 ordinary trigger distinct from the ≥$1,000 rapid-report trigger and from federal §501(c)(3) rules.
- Failure to report can create campaign-finance penalties and disclosure violations.
Last verified: 2026-08-11
Official source: Massachusetts General Court — General Laws Chapter 55, Section 18F
View official source
Massachusetts permits organizations, including nonprofits, to participate in ballot-question activity subject to Chapter 55. A person/organization that makes an expenditure of $250 or more, or incurs liability of $250 or more, to influence a question must apply the applicable reporting/committee rules.
- Deadline
- At the statutory $250 spending/liability trigger and according to the election reporting calendar.
- Fee
- No universal filing fee stated; campaign spending is separate from filing fees.
- Filing agency
- Massachusetts Office of Campaign and Political Finance (OCPF)
- Responsible party
- Office of Campaign and Political Finance or applicable local filing official
- Frequency
- Event/election-cycle
- How to comply
- Use the applicable OCPF/state or municipal ballot-question reporting and committee process.
- Official form or portal
- OCPF ballot-question committee/reporting forms
Applies to: A nonprofit spending, incurring liability, or contributing to influence a Massachusetts state or local ballot question.
- Candidate activity is different from ballot-question advocacy; a §501(c)(3)'s federal candidate-election ban does not prohibit all ballot-measure activity, though federal lobbying/tax limits may apply.
- Unregistered or unreported ballot-question spending can trigger campaign-finance penalties.
Last verified: 2026-08-11
Official sources: Massachusetts General Court and 1 more
View official sources (2)
A §501(c)(3) organization is federally prohibited from participating or intervening in campaigns for or against candidates for public office. Massachusetts campaign-finance reporting categories do not authorize activity that federal tax law prohibits.
- Deadline
- Continuous during §501(c)(3) status.
- Fee
- No state fee; federal tax consequences can include excise tax or loss of exemption.
- Responsible party
- Internal Revenue Service; Massachusetts campaign-finance agencies administer separate state disclosure law
- Frequency
- Continuous
- How to comply
- Adopt compliance controls that distinguish nonpartisan/ballot/lobbying activity from prohibited candidate intervention.
- Official form or portal
- IRS political campaign intervention guidance
Applies to: Organizations recognized under IRC §501(c)(3).
- State lobbying, ballot-question advocacy, and independent-expenditure reporting are separate legal systems and must not be merged into this federal rule.
- Candidate intervention can jeopardize federal tax-exempt status and trigger federal excise taxes; state campaign reporting may also apply to separate actors/activities.
Last verified: 2026-08-11
View official source
Follow the governing-document and Chapter 180 authorization/winding-up process, satisfy liabilities, resolve charitable assets, complete AGO final reporting and any required court process, and file the corporate dissolution/termination document required by the Secretary.
- Deadline
- After valid dissolution authorization and during winding up; final corporate filing only after prerequisite asset/liability steps.
- Fee
- Corporate/court/AGO filing costs depend on the route; no single 'all-in' dissolution fee is stated.
- Filing agency
- Massachusetts Secretary of the Commonwealth, Corporations Division (Corporations Division)
- Responsible party
- Secretary of the Commonwealth, Corporations Division; Office of the Attorney General; Massachusetts courts; internal governance
- Frequency
- One time
- How to comply
- Follow the current AGO Dissolving a Charity guide, Form PC-F, Chapter 180, and Secretary filing process.
- Official form or portal
- AGO Dissolving a Charity guide; Form PC-F; Secretary dissolution filing; court petition when required
Applies to: A Massachusetts Chapter 180 public charity ending corporate existence.
- Asset restrictions and court involvement are fact-dependent; the final-account closures in MA-F097 remain separate.
- Improper dissolution can leave the corporation, fiduciaries, charitable assets, taxes, and registrations exposed to continuing liability.
Last verified: 2026-08-11
Official sources: Massachusetts General Court and 3 more
View official sources (4)
Corporate dissolution does not automatically close every tax, employer, charity, fundraiser, gaming, alcohol, advocacy, or local permit account. File final returns/reports, terminate registrations and permits, and preserve required records with each responsible agency.
- Deadline
- At final cessation, using each account's final-return/termination deadline.
- Fee
- Fees, final taxes, premiums, and penalties vary by account; no universal closure fee.
- Filing agency
- Massachusetts Department of Revenue (DOR)
- Responsible party
- Massachusetts Department of Revenue; Department of Unemployment Assistance; Department of Industrial Accidents; Attorney General; State Lottery; ABCC/local licensing; Secretary Lobbyist Division; OCPF; local authorities
- Frequency
- One time per account/system
- How to comply
- Use DOR's business-registration closure workflow and each other regulator's current account termination/final-report process.
- Official form or portal
- DOR business registration closure; agency-specific final filings
Applies to: A nonprofit completing final operational closure after or alongside corporate dissolution.
- Closing one account does not prove another agency has closed its record; preserve final confirmations.
- Open accounts can continue generating returns, assessments, fees, notices, or enforcement after corporate dissolution.
Last verified: 2026-08-11
Official sources: Massachusetts Department of Revenue and 7 more
View official sources (8)
Official Sources
91 official sources back the facts on this page.
| Agency / Authority | Source | Accessed | URL |
|---|---|---|---|
| Massachusetts Department of Revenue | 2025 Form M-990T — Unrelated Business Income Tax Return | https://www.mass.gov/doc/2025-form-m-990t-unrelated-business-income-tax-return/download | |
| Massachusetts Department of Revenue | 2025 Form M-990T Instructions | https://www.mass.gov/doc/2025-form-m-990t-instructions/download | |
| Massachusetts Department of Revenue | 830 CMR 63.38T.1 — Taxation of Unrelated Business Income of Exempt Organizations | https://www.mass.gov/regulations/830-CMR-6338t1-taxation-of-unrelated-business-income-of-exempt-organizations | |
| Massachusetts Department of Revenue | 830 CMR 64H.6.1 — Casual and Isolated Sales | https://www.mass.gov/regulations/830-CMR-64h61-casual-and-isolated-sales | |
| Massachusetts Department of Revenue | AP 101 — Organizations Exempt From Sales Tax | https://www.mass.gov/administrative-procedure/ap-101-organizations-exempt-from-sales-tax | |
| Massachusetts Department of Revenue | AP 331 — Corporate Estimated Tax Payments | https://www.mass.gov/administrative-procedure/ap-331-corporate-estimated-tax-payments | |
| Alcoholic Beverages Control Commission | Apply for a Special License or Permit (ABCC) | https://www.mass.gov/info-details/apply-for-a-special-license-or-permit-abcc | |
| Massachusetts Department of Family and Medical Leave | Applying for a Private Paid Leave Exemption | https://www.mass.gov/info-details/applying-for-a-private-paid-leave-exemption | |
| Secretary of the Commonwealth, Corporations Division | Articles of Organization — Chapter 180 | https://www.sec.state.ma.us/divisions/corporations/download/180art.pdf | |
| Office of the Attorney General, Non-Profit Organizations/Public Charities Division | Audits and Reviews for Charitable Organizations | https://www.mass.gov/info-details/audits-and-reviews-for-charitable-organizations | |
| Massachusetts Department of Unemployment Assistance, Board of Review | Board of Review Decision 0077 2326 87 | https://www.mass.gov/doc/board-of-review-decision-0077-2326-87/download | |
| Massachusetts Executive Office of Economic Development | Business Certificates (DBA) in Massachusetts | https://www.mass.gov/info-details/business-certificates-dba-in-massachusetts | |
| Massachusetts Executive Office of Economic Development | Business Front Door | https://www.mass.gov/business-front-door | |
| Secretary of the Commonwealth, Corporations Division | Certificate of Appointment of Resident Agent | https://www.sec.state.ma.us/divisions/corporations/download/180cara.pdf | |
| Secretary of the Commonwealth, Corporations Division | Chapter 180 Non-Profit Corporation Annual Report | https://www.sec.state.ma.us/divisions/corporations/download/180npcar.pdf | |
| Massachusetts Department of Revenue, Division of Local Services | Charitable Property Exemptions in Massachusetts | https://www.mass.gov/info-details/charitable-property-exemptions-in-massachusetts | |
| Massachusetts Department of Early Education and Care | Child Care Program Licensing | https://www.mass.gov/child-care-program-licensing | |
| Massachusetts Department of Revenue | Closing Your Massachusetts Business Registration | https://www.mass.gov/info-details/closing-your-massachusetts-business-registration | |
| Secretary of the Commonwealth, Corporations Division | Corporations Division Filing Fees | https://www.sec.state.ma.us/divisions/corporations/general-information/corporations-filing-fees.htm | |
| Massachusetts Department of Revenue | Directive 91-1 — Tax Exempt Organizations Engaging in Fundraising Activities | https://www.mass.gov/directive/directive-91-1-tax-exempt-organizations-engaging-in-fundraising-activities | |
| Office of the Attorney General, Non-Profit Organizations/Public Charities Division | Dissolving a Charity | https://www.mass.gov/guides/dissolving-a-charity | |
| Office of the Attorney General, Fair Labor Division | Earned Sick Time | https://www.mass.gov/info-details/earned-sick-time | |
| Massachusetts Department of Unemployment Assistance | Employer's Guide to Unemployment Insurance | https://www.mass.gov/doc/the-employers-guide-to-unemployment-insurance/download | |
| Office of the Attorney General, Non-Profit Organizations/Public Charities Division | Final Form PC (Form PC-F) | https://www.mass.gov/doc/formpcffillablepdf/download | |
| Massachusetts Department of Public Health | Food Establishments at Events and Farmers Markets — Questions and Answers | https://www.mass.gov/info-details/food-establishments-at-events-and-farmers-markets-questions-and-answers | |
| Secretary of the Commonwealth, Corporations Division | Foreign Corporation Forms | https://www.sec.state.ma.us/divisions/corporations/filing-by-subject/corporations/corporations-domestic-foreign.htm | |
| Office of the Attorney General, Non-Profit Organizations/Public Charities Division | Form PC — Non-Profit Organizations Conducting Business in Massachusetts | https://www.mass.gov/doc/form-pc-non-profit-organizations-conducting-business-in-the-commonwealth-of-massachusetts/download | |
| Office of the Attorney General, Non-Profit Organizations/Public Charities Division | Form PC Instructions (October 2018) | https://www.mass.gov/doc/form-pc-instructions-102018/download | |
| Massachusetts Department of Revenue | Form ST-5 — Sales Tax Exempt Purchaser Certificate | https://www.mass.gov/doc/form-st-5-sales-tax-exempt-purchaser-certificate/download | |
| Office of the Attorney General, Non-Profit Organizations/Public Charities Division | Frequently Asked Questions about Charitable Organizations | https://www.mass.gov/info-details/frequently-asked-questions-about-charitable-organizations | |
| Office of the Attorney General | Frequently Asked Questions About Nonprofit Gaming Events | https://www.mass.gov/info-details/frequently-asked-questions-about-nonprofit-gaming-events | |
| Massachusetts General Court | General Laws Chapter 10, Section 38 | https://malegislature.gov/Laws/GeneralLaws/PartI/TitleII/Chapter10/Section38 | |
| Massachusetts General Court | General Laws Chapter 110, Section 5 | https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXV/Chapter110/Section5 | |
| Massachusetts General Court | General Laws Chapter 12, Section 8E | https://malegislature.gov/Laws/GeneralLaws/PartI/TitleII/Chapter12/Section8E | |
| Massachusetts General Court | General Laws Chapter 12, Section 8F | https://malegislature.gov/Laws/GeneralLaws/PartI/TitleII/Chapter12/Section8F | |
| Massachusetts General Court | General Laws Chapter 138, Section 14 | https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXX/Chapter138/Section14 | |
| Massachusetts General Court | General Laws Chapter 151A, Section 14A | https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter151A/Section14a | |
| Massachusetts General Court | General Laws Chapter 151A, Section 4A | https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter151A/Section4A | |
| Massachusetts General Court | General Laws Chapter 156D, Section 1.40 | https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXII/Chapter156D/Section1.40 | |
| Massachusetts General Court | General Laws Chapter 156D, Section 15.01 | https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXII/Chapter156D/Section15.01 | |
| Massachusetts General Court | General Laws Chapter 156D, Section 15.02 | https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXII/Chapter156D/Section15.02 | |
| Massachusetts General Court | General Laws Chapter 156D, Section 15.03 | https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXII/Chapter156D/Section15.03 | |
| Massachusetts General Court | General Laws Chapter 156D, Section 16.22 | https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXII/Chapter156D/Section16.22 | |
| Massachusetts General Court | General Laws Chapter 180 — Corporations for Charitable and Certain Other Purposes | https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXII/Chapter180 | |
| Massachusetts General Court | General Laws Chapter 180, Section 10C | https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXII/Chapter180/Section10C | |
| Massachusetts General Court | General Laws Chapter 180, Section 11A | https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXII/Chapter180/Section11A | |
| Massachusetts General Court | General Laws Chapter 180, Section 18 | https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXII/Chapter180/Section18 | |
| Massachusetts General Court | General Laws Chapter 180, Section 26A | https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXII/Chapter180/Section26A | |
| Massachusetts General Court | General Laws Chapter 180, Section 3 | https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXII/Chapter180/Section3 | |
| Massachusetts General Court | General Laws Chapter 180, Section 4 | https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXII/Chapter180/Section4 | |
| Massachusetts General Court | General Laws Chapter 180, Section 6A | https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXII/Chapter180/Section6A | |
| Massachusetts General Court | General Laws Chapter 180, Section 6C | https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXII/Chapter180/Section6C | |
| Massachusetts General Court | General Laws Chapter 180, Section 6D | https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXII/Chapter180/Section6D | |
| Massachusetts General Court | General Laws Chapter 180, Section 8A | https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXII/Chapter180/Section8A | |
| Massachusetts General Court | General Laws Chapter 271, Section 7A | https://malegislature.gov/Laws/GeneralLaws/PartIV/TitleI/Chapter271/Section7A | |
| Massachusetts General Court | General Laws Chapter 3, Section 39 | https://malegislature.gov/Laws/GeneralLaws/PartI/TitleI/Chapter3/Section39 | |
| Massachusetts General Court | General Laws Chapter 3, Section 41 | https://malegislature.gov/Laws/GeneralLaws/PartI/TitleI/Chapter3/Section41 | |
| Massachusetts General Court | General Laws Chapter 3, Section 44 | https://malegislature.gov/Laws/GeneralLaws/PartI/TitleI/Chapter3/Section44 | |
| Massachusetts General Court | General Laws Chapter 55, Section 18A | https://malegislature.gov/Laws/GeneralLaws/PartI/TitleVIII/Chapter55/Section18A | |
| Massachusetts General Court | General Laws Chapter 55, Section 18F | https://malegislature.gov/Laws/GeneralLaws/PartI/TitleVIII/Chapter55/Section18F | |
| Massachusetts General Court | General Laws Chapter 55, Section 22 | https://malegislature.gov/Laws/GeneralLaws/PartI/TitleVIII/Chapter55/Section22 | |
| Massachusetts General Court | General Laws Chapter 59, Section 5 | https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter59/Section5 | |
| Massachusetts General Court | General Laws Chapter 63, Section 38Y | https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter63/Section38y | |
| Massachusetts General Court | General Laws Chapter 64H, Section 6 | https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64h/Section6 | |
| Massachusetts General Court | General Laws Chapter 68, Section 19 | https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXI/Chapter68/Section19 | |
| Massachusetts General Court | General Laws Chapter 68, Section 20 | https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXI/Chapter68/Section20 | |
| Massachusetts General Court | General Laws Chapter 68, Section 22 | https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXI/Chapter68/Section22 | |
| Massachusetts General Court | General Laws Chapter 68, Section 23 | https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXI/Chapter68/Section23 | |
| Massachusetts General Court | General Laws Chapter 68, Section 24 | https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXI/Chapter68/Section24 | |
| Massachusetts General Court | General Laws Chapter 68, Section 32 | https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXI/Chapter68/Section32 | |
| Office of the Attorney General | Guidance on Raffles | https://www.mass.gov/guides/guidance-on-raffles | |
| Office of Campaign and Political Finance | Guide for Municipal Ballot Question Committees | https://ocpf.us/PublicSearch/ViewDocument?id=3015 | |
| City of Boston, Office of the City Clerk | How to Apply for a Business Certificate | https://www.boston.gov/departments/city-clerk/how-apply-business-certificate | |
| Massachusetts Department of Revenue | Learn About the New Hire Reporting Program | https://www.mass.gov/info-details/learn-about-the-new-hire-reporting-program | |
| Secretary of the Commonwealth, Lobbyist Division | Lobbying FAQs | https://www.sec.state.ma.us/divisions/lobbyist/lobbying-faqs.htm | |
| Massachusetts Department of Revenue | Massachusetts DOR Tax Due Dates and Extensions | https://www.mass.gov/info-details/massachusetts-dor-tax-due-dates-and-extensions | |
| Massachusetts State Lottery | Massachusetts Lottery Charitable Games — Bingo | https://www.masslottery.com/about/charitable-games/bingo | |
| Secretary of the Commonwealth, Corporations Division | Name Reservations | https://www.sec.state.ma.us/divisions/corporations/services/corporations-name-reservations.htm | |
| Secretary of the Commonwealth, Corporations Division | Non-Profit Corporation Forms | https://www.sec.state.ma.us/divisions/corporations/filing-by-subject/corporations/corporations-domestic-non-profit.htm | |
| Office of the Attorney General, Non-Profit Organizations/Public Charities Division | Online Charity Filing Portal | https://www.mass.gov/info-details/online-charity-filing-portal | |
| Office of the Attorney General, Non-Profit Organizations/Public Charities Division | Overview of Solicitation | https://www.mass.gov/info-details/overview-of-solicitation | |
| Massachusetts Department of Family and Medical Leave | PFML Registration, Contributions, and Payments | https://www.mass.gov/info-details/pfml-registration-contributions-and-payments | |
| Office of the Attorney General, Non-Profit Organizations/Public Charities Division | Professional Fundraiser Guide | https://www.mass.gov/info-details/professional-fundraiser-guide | |
| Massachusetts Department of Unemployment Assistance | Register a Business With the Department of Unemployment Assistance | https://www.mass.gov/how-to/register-a-business-with-the-department-of-unemployment-assistance | |
| Massachusetts Department of Industrial Accidents | Request an Exemption From Workers' Compensation Coverage | https://www.mass.gov/how-to/request-an-exemption-from-workers-compensation-coverage | |
| Massachusetts Department of Revenue | Sales and Use Tax | https://www.mass.gov/guides/sales-and-use-tax | |
| Massachusetts Department of Revenue, Division of Local Services | State Tax Form 3ABC — Property Held for Charitable Purposes | https://www.mass.gov/doc/state-tax-form-3abc-property-held-for-charitable-purposes/download | |
| Internal Revenue Service | The Restriction of Political Campaign Intervention by Section 501(c)(3) Tax-Exempt Organizations | https://www.irs.gov/charities-non-profits/charitable-organizations/the-restriction-of-political-campaign-intervention-by-section-501c3-tax-exempt-organizations | |
| Massachusetts Department of Revenue | TIR 85-1 — Five-Year Limit for Certificate of Exemption From Sales and Use Tax | https://www.mass.gov/technical-information-release/tir-85-1-five-year-limit-for-certificate-of-exemption-from-sales-and-use-tax | |
| Massachusetts Department of Revenue | Withholding Taxes on Wages | https://www.mass.gov/guides/withholding-taxes-on-wages | |
| Massachusetts Department of Industrial Accidents | Workers' Compensation Insurance Requirements | https://www.mass.gov/info-details/workers-compensation-insurance-requirements |
Recent Massachusetts Compliance Updates
Massachusetts charities regularly discover that being registered is not the same as being allowed to solicit, and that neither one is the annual report. Public-charity registration, the Certificate for Solicitation and Form PC are three filings with three fees and three timings, all at the same agency. This explainer separates them, then walks the Chapter 68 exemption that decides whether the second one is needed at all.
Massachusetts is easy to get wrong because several of its systems look alike and are not. Incorporating under Chapter 180 is not federal section 501(c)(3) recognition. The corporate annual report due November 1 is not Form PC. Registering as a public charity is not permission to solicit. The sales tax exemption on what an organization buys says nothing about the tax on what it sells. This guide walks the whole lifecycle in the order an organization meets it, from the $35 Articles of Organization to the accounts that stay open after dissolution.
Every fact on a 501c3.HELP state guide traces to an official government source through a structured, validated research process. This article explains how that process actually works, using examples from the guides already published.
Massachusetts Form M-990T has three dates that are easy to conflate: the original filing deadline, the payment deadline, and the extended filing deadline. For a 2025 calendar-year filer, only the first two land on April 15, 2026 — this explainer keeps all three distinct.
How we help
We put a mission into words, file the registration, claim the grant and benefit programs that open once the determination letter arrives, worth up to $329 a day of Google advertising alone, and get an operating nonprofit found by donors, sponsors and volunteers.
Which of that applies depends on where you are. Tell us, and we will say what is open to you in Massachusetts and in what order.
Either route reaches a person who reads it and answers, usually the same day. There is no charge for working out what fits you. We are not attorneys and not CPAs, and nothing here is legal or tax advice.
Methodology and Legal-Information Disclaimer
This guide is compiled from official state statutes, agency instructions, forms, and government guidance. Some entries are marked Verification in Progress where additional confirmation is underway. This material provides general information and does not replace legal, tax, or accounting advice.
Spotted an outdated fee, deadline, or citation? A dedicated correction-reporting channel for this guide is not live yet — check back soon.