State filing requirements for Massachusetts.

Please refer to your local statutes for the most up-to-date requirements.

Sections
Articles of incorporation
While incorporation is not explicitly required, we strongly recommend that your organization incorporate to protect your staff, officers, volunteers, etc. from personal liability. Sample articles of incorporation are available to our clients.
Business entity search
 
http://corp.sec.state.ma.us/corpweb/CorpSearch/CorpSearch.aspx
Form (e-file)
 
Link: https://corp.sec.state.ma.us/corpweb/loginsystem/externallogin.aspx
Additional info
 
Fee: $41
Processing: 7 days (estimate)
Signatures: No special requirements at this time
Corporate annual report
Notes
 
Nonprofit corporations are required to file an annual report. Failure to file an annual report will result in being dissolved by the state.
Business entity search
 
http://corp.sec.state.ma.us/corpweb/CorpSearch/CorpSearch.aspx
Form (e-file)
 
Link: https://corp.sec.state.ma.us/corpweb/loginsystem/externallogin.aspx
Due: Annually, by November 1
Fee: $18.50
Charity registration
Initial form (e-file)
 
Link: New organizations must use this website:
https://masscharities.my.site.com/CharityPortal/s/login/?ec=302&startURL=%2FCharityPortal%2Fs%2F

Organizations in existence for a full year prior to registering must use this form:
http://www.mass.gov/ago/docs/nonprofit/form-pc/form-pc-fillable.pdf
Due: Prior to soliciting funds
Fee: $100.00
Required attachments:

  • Proof of 501(c)(3) status
  • Articles of Incorporation
  • Bylaws
  • A list of officers along with titles and addresses
  • Thoroughly check form instructions for any additional required documents
Renewal form (e-file)
 
Link: Form-PC
http://www.mass.gov/ago/docs/nonprofit/form-pc/form-pc-fillable.pdf
Due: Annually, same day as 990 (15th day of 5th month after fiscal year end)
Fee: Varies: $35, $70, $125, $250, or more; see chart at https://www.mass.gov/doc/form-pc-instructions-2021-update/download
Required attachments:

  • Proof of 501(c)(3) status
  • Articles of Incorporation
  • Bylaws
  • A list of officers along with titles and addresses
  • A completed Form 990EZ regardless of income (unless gross receipts are less than $5,000) - sorry, but yes that's the rule.
  • Thoroughly check form instructions for any additional required documents
Income/franchise tax exemption
Automatic with valid 501(c)(3) exemption.
 
Sales tax exemption
Notes
 
To obtain state sales tax exemption, you will need to file Form ST-2. This form is restricted, which means you must request that it be mailed to you by the state.
Initial form (e-file)
 
Link: Form ST-2
https://mtc.dor.state.ma.us/mtc/_/
Due: n/a
Fee: None, to the best of our knowledge
Tax department
Not required for Massachusetts.
Raffles (games of chance)
Filings related to raffles and other games of chance are not included in our covered services. We may be able to assist you for an additional service fee. Reach out to your state representative for more information.
Notes
 
License issued by individual county.
Filing information
 
Link: https://www.mass.gov/guides/guidance-on-raffles
Due: Before event
Fee: See Individual County
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