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State-By-State Annual Compliance - Massachusetts

Annual Filings for Massachusetts Nonprofit Organizations

To view initial filing requirements for Massachusetts nonprofit organizations, refer to our initial filings page:www.hurwitassociates.com/l_s_initial_ma.php.

  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
    Web Site: www.irs.gov/charities
    Filing Fee: $0
    Public Charities: Please note that, along with the new Form 990, the IRS has instituted a "phase-in" period to allow organizations time to adjust to the new form. For a detailed "phase-in" chart, please refer to the IRS website to determine which form to file (Form 990, Form 990-EZ or Form 990-N).

    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
    Web Site: www.mass.gov/ago
    Filing Fee: $35-2,000 (depending on revenues)
    If funds raised from public: Attach Schedules A-1. A-2 to Form PC.
    If revenues over $200,000**: Provide review audit with Form PC.
    If revenues over $500,000: Provide complete audit with Form PC.
    Private foundations are exempt from audit requirements.
    Notes: *Effective for fiscal years ending on or after 12/31/2010, organizations with a gross support and revenue of $5,000 or less are no longer required to submit a Federal Form 990 or 990-EZ with the Form PC.

    **Effective for fiscal years ending on or after 1/1/2008. For fiscal years ending on or before 12/31/07, a review audit must be submitted at the $100,000 threshold.

    All charities, as defined by the Massachusetts Attorney General (read their definition of a charity), are required to file Form PC.
  3. Massachusetts Secretary of State

    Form: Annual Report for Nonprofit Corporations
    Due Date: November 1

    Secretary of State
    Corporations Division
    Commonwealth of Massachusetts
    One Ashburton Place, 17th Floor
    Boston, MA 02108
    Information: (617) 727-2850
    Forms: (617) 727-9440
    Web Site: www.sec.state.ma.us/cor/coridx.htm
    Filing Fee: $15
    Notes: Churches, religious organizations, nonprofit schools or colleges, charitable hospitals, library associations whose real or personal property is exempt from taxation, and some corporations formed before 1923 are exempt from this annual filing.

    This form may be filed online through the Corporations Online Filing System. This requires a Customer ID and PIN.
  4. Massachusetts Department of Revenue

    Form: ST-ER (Application for Sales Tax Exemption Renewal)
    Due Date: Every 5 years before the expiration date of Form ST-2.

    Massachusetts Department of Revenue
    Bureau of Desk Audit
    Exempt Organization Unit
    200 Arlington Street
    Chelsea, MA 02150
    Information: (617) 887-6367
    Forms: (617) 727-9440
    Web Site: www.mass.gov/dor/forms/trustee/sales-and-use-tax/

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