Massachusetts

Please refer to your local statutes for the most up-to-date requirements.

Articles of incorporation

Business entity search
 
http://corp.sec.state.ma.us/corpweb/CorpSearch/CorpSearch.aspx
Additional info
 
Fee: $35
Processing: 7 days (estimate)
Signatures: No special requirements at this time

Corporate annual report

Notes
 
Nonprofit corporations are required to file an annual report. Failure to file an annual report will result in being dissolved by the state.
Business entity search
 
http://corp.sec.state.ma.us/corpweb/CorpSearch/CorpSearch.aspx
Form
 
Link: http://www.sec.state.ma.us/cor/corpdf/180npcar.pdf
Due: Annually, by November 1
Fee: $18.50

Charity registration

Initial 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: $150.00
Required attachments:

  • Proof of 501(c)(3) status
  • Articles of Incorporation
  • Bylaws
  • A list of officers along with titles and addresses
  • Thoroughly check form instructions for any additional required documents
Renewal form
 
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; see chart at https://www.mass.gov/info-details/registering-a-public-charity
Required attachments:

  • Proof of 501(c)(3) status
  • Articles of Incorporation
  • Bylaws
  • A list of officers along with titles and addresses
  • A completed Form 990EZ regardless of income (unless gross receipts are less than $5,000) - sorry, but yes that's the rule.
  • Thoroughly check form instructions for any additional required documents

Income/franchise tax exemption

 

Sales tax exemption

Notes
 
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.
Initial form (e-file)
 
Link: Form ST-2
https://mtc.dor.state.ma.us/mtc/_/
Due: n/a
Fee: None, to the best of our knowledge

Tax department

Raffle (games of chance)

Notes
 
License issued by individual county.
Filing information
 
Link: https://www.mass.gov/guides/guidance-on-raffles
Due: Before event
Fee: See Individual County

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