Massachusetts Nonprofit Compliance

• An organization that is primarily religious in purpose and falls under the regulations 940 CMR 2.00
• An organization that does not raise or receive contributions from the public in excess of $5,000 during a calendar year or does not receive contributions from more than ten persons during a calendar year, if all of their functions, including fundraising activities, are performed by persons who are not paid for their services and if no part of their assets or income inures to the benefit of, or is paid to, any officer or members

Charity Registration Form (and Form PC if filing after the initial fiscal year end date of the charity).

Mail or email to charitiesfilings@mass.gov.

Initial registration fee of $100 plus:

• $50 Schedule A-2 fee for organizations registering before their initial fiscal year end date, or
• $35-$2,000 (depending on gross support and revenue) for organizations registering in subsequent fiscal years

4-6 months

• The President and another officer or trustee must sign. Signatures need not be notarized.
• Some Massachusetts counties and municipalities may require charities that solicit in-person to register prior to fundraising.

Domestic Applicants:

• Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
• If your charity meets the audit threshold, obtain an audited financial report to submit with your registration application.
• Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.

Foreign Applicants:

• Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
• If your charity meets the audit threshold, obtain an audited financial report to submit with your registration application.
• Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.
• If you will foreign qualify in Massachusetts, obtain a certificate of good standing from your home state to submit during the foreign qualification process. The certificate cannot be more than 60 days old when filing foreign qualification documents.

Domestic Applicants:

1. File entity formation documents with the Massachusetts Secretary of the Commonwealth.
2. Submit a Charity Registration Form, Form PC (if applicable), and all required attachments to the Massachusetts Attorney General - Non-Profit Organizations/Public Charities Division.

Foreign Applicants:

1. Determine whether or not your charity will need to foreign qualify based on your activity in Massachusetts. If not required, skip to number 3.
2. File foreign qualification documents with the Massachusetts Secretary of the Commonwealth.
3. Submit a Charity Registration Form, Form PC (if applicable), and all required attachments to the Massachusetts Attorney General - Non-Profit Organizations/Public Charities Division.

• IRS form 990
• Audited financials (if applicable)
• Articles of incorporation
• Bylaws
• IRS determination letter
• List of officers and directors

Form PC

Mail

$35-$2,000, depending on gross support and revenue.

• Annually within 4.5 months after the close of your nonprofit's fiscal year. So if your fiscal calendar ends December 31, then the renewal is due by May 15.
• There is no official start to the renewal period, so renewals may be submitted as soon as financials become available for the most recently completed fiscal year.

Due dates can be extended for 6 months beyond the original due date by emailing charitiesextensions@state.ma.us with an explanation of your request for extension.

Charities raising $200K+ must submit a financial statement

• IRS form 990
• Audited financials (if applicable)
• List of officers and directors
• Only if amended: IRS determination letter, articles of incorporation, and bylaws

Form 10B: Addendum to Registration Statement to be Filed by Commercial Co-venturers

Mail

$0

Within 10 days of signing and prior to the commencement of any new co-venturing activity.

Every contract or agreement between a professional solicitor or a commercial co-venturer and a charitable organization must include:

1. A statement of the charitable purposes to be described in the solicitation; and
2. A statement of the guaranteed minimum percentage of the gross receipts from fund-raising which will be utilized exclusively for the charitable purposes described in the solicitation.

Form PC

Send a cover letter explaining the change in fiscal year along with the Form PC and a copy of the amended Articles of Incorporation.

$0

To close out your registration, submit a letter indicating the desire to withdraw and include the date Massachusetts solicitations will end. If soliciting took place in a partial fiscal year, submit a renewal for that year.