Massachusetts
Please refer to your local statutes for the most up-to-date requirements.
Articles of incorporation
While incorporation is not explicitly required, we strongly
recommend that your organization incorporate to protect your volunteers
from personal liability. Sample articles of incorporation
are available to our clients.
| http://corp.sec.state.ma.us/corpweb/CorpSearch/CorpSearch.aspx |
| Fee: | $41 |
| Processing: | 7 days (estimate) |
| Signatures: | No special requirements at this time |
Corporate annual report
Notes
Business entity search
Form
| Nonprofit corporations are required to file an annual report. Failure to file an annual report will result in being dissolved by the state. |
| http://corp.sec.state.ma.us/corpweb/CorpSearch/CorpSearch.aspx |
| Link: | http://www.sec.state.ma.us/cor/corpdf/180npcar.pdf |
| Due: | Annually, by November 1 |
| Fee: | $18.50 |
Charity registration
Initial form
Renewal form
| Link: |
New organizations must use this form: http://www.mass.gov/ago/docs/nonprofit/regform-ma-before.pdf 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:
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| 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:
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Income/franchise tax exemption
Automatic with valid 501(c)(3) exemption.
Sales tax exemption
Notes
Initial form (e-file)
| 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. |
| 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.
Raffle (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.
| License issued by individual county. |
| Link: | https://www.mass.gov/guides/guidance-on-raffles |
| Due: | Before event |
| Fee: | See Individual County |