1.
To Incorporate in Massachusetts
Submit Articles of Organization to:
| 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: $35 |
2. To Obtain 501(c)(3) Tax-Exempt Status
Submit Form 1023, Application for Recognition of Exemption to:
| Internal Revenue Service |
| P.O. Box 192 |
| Covington, KY 41012-019 |
| |
| Information: (800) 829-1040 |
| Forms: (800) 829-3676 |
| Web Site: www.irs.gov/charities |
| Filing Fee: $750 ($300 if revenues less than $10,000/year) |
3. To Obtain Massachusetts Income Tax
and Sales Tax Exemptions
Submit Massachusetts Department of Revenue
Form TA-1 and 501(c)(3) Determination Letter from the IRS to:
| Nonprofit Unit |
| Department of Revenue |
| Data Integration Bureau |
| P.O. Box 7022 |
| Boston, MA 02204 |
| |
| Info. & Forms: (617) 887-6960 |
| Web Site: www.dor.state.ma.us |
| Filing Fee: $0 |
4. To Register with the Massachusetts
Attorney General
Submit Articles of Organization, Bylaws, IRS Determination Letter and a list of the current officers/directors to:
| Division of Public Charities |
| Office of the Attorney General |
| Commonwealth of Massachusetts |
| One Ashburton Place, Room 1413 |
| Boston, MA 02108 |
| |
| Info. & Forms: (617) 727-2200 |
| Web Site: www.ago.state.ma.us |
| Filing Fee: $50 |
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| Notes: |
All charities, as defined by the Massachusetts Attorney General |
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(read their definition), are required to register. |
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Depending upon how long the organization has been in existence, it may be required to file Form PC with its initial registration. Please refer to the Attorney General's website for more information on initial registration. |
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