Massachusetts Nonprofit Organizations, Massachusetts State Compliance, Annual Massachusetts Filings

Hurwit & Associates - Nonprofit Law - State-By-State - Annual Compliance - Massachusetts

State-By-State Annual Compliance - Massachusetts

Annual Filings for Massachusetts Nonprofit Organizations

1. Internal Revenue Service

Form: Annual Return Form 990

Due Date: 4 ½ months after end of fiscal year

Internal Revenue Service

Ogden, UT 84201-0027

Information: (800) 829-1040

Forms: (800) 829-3676

Filing Fee: $0


Public Charities:	If revenues under $25,000, no filing due.
	If revenues between $25,000 and $100,000,
	submit Form 990EZ.
Private Foundations:	Submit Form 990PF, regardless of revenues .

2. Massachusetts Attorney General

Form: Attorney General form PC and copy of IRS Form 990 or 990EZ

Due Date: 4 ½ months after end of fiscal year

Division of Public Charities

Office of the Attorney General

Commonwealth of Massachusetts

One Ashburton Place, Boston, MA 02108

Information: (617) 727-2200

Filing Fee: $35-250 (depending on revenues)


If funds raised from public:	Attach Schedules A-1. A-2 to Form PC.
If revenues over $100,000:	Provide review audit with Form PC.
If revenues over $500,000:	Provide complete audit with Form PC.
Private foundations are exempt from audit requirements.