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.
|Processing:||7 days (estimate)|
|Signatures:||No special requirements at this time|
Corporate annual report
Business entity search
|Nonprofit corporations are required to file an annual report. Failure to file an annual report will result in being dissolved by the state.|
|Due:||Annually, by November 1|
New organizations must use this form:
Organizations in existence for a full year prior to registering must use this form:
|Due:||Prior to soliciting funds|
|Due:||Annually, same day as 990 (15th day of 5th month after fiscal year end)|
|Fee:||Varies; see chart at https://www.mass.gov/info-details/registering-a-public-charity|
Income/franchise tax exemption
Automatic with valid 501(c)(3) exemption.
Sales tax exemption
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.|
|Fee:||None, to the best of our knowledge|
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.|
|Fee:||See Individual County|