Filing Form PC and Short Form PC

The AGO has now made Form PC and Short Form PC available in a fillable PDF format. Form fields can be completed electronically, or the forms may be printed and completed by hand. You must have Adobe Reader Version 7 or higher installed on your computer to access the form. This program is available to download for free on the Adobe website.

Please be sure to read the corresponding instructions for each form below. Forms cannot be submitted electronically at this time, and must be sent in hard copy to:

Office of Attorney General Martha Coakley
Non-Profit Organizations/Public Charities Division
One Ashburton Place
Boston, MA 02108

Requesting a Filing Extension by Email

Organizations registered with the Non-Profit Organizations/Public Charities Division may now use email to request an extension of time to file their annual report (Form PC). Similar to IRS filing guidelines, an organization may request up to two 3-month extensions. We encourage those organizations that would like to request an extension to email: CharitiesExtensions@state.ma.us.

All extension requests must include the name of the organization, the 6-digit Attorney General number and the Federal Employer Identification Number (FEIN) in the subject line of the email. If you do not know your 6-digit AG number, please visit the Public Charities Annual Filings section of this website and search for your organization by name. The AG number will be listed in the search results.

Sample email subject:
RE: (organization name), AG# 000000, FEIN 00-0000000

The organization may attach a copy of the IRS Form 8868 (Application for Extension of Time to File an Exempt Organization Return) to the email. As an alternative, the body of the email should briefly outline the need for additional time to file the Form PC. A separate email must be submitted for each organization.

Please note that a request for an extension of time to file the Form PC will be denied for organizations that are out of compliance with the annual reporting requirements of the Division. You will receive notification only if the extension is denied.

Extension requests will continue to be accepted via postal mail, but electronic submission is strongly encouraged.

 

Form PC

To be filed annually by all nonprofit charitable organizations conducting business in the Commonwealth of Massachusetts.

 

Short Form PC

To be filed only by nonprofit charitable organizations that have not yet completed their first fiscal year of operations.

 

Information On Release Of IRS Form 990-N

The IRS has launching Form 990-N, a new electronic filing to be required of tax-exempt organizations whose gross receipts are typically less than $25,000.* This change in IRS practices will not affect Form PC filing requirements. Organizations now completing the 990-N for the IRS must continue to file the Form 990-EZ with their annual Form PC. It has been the practice of the Division to require smaller charities that are not required to file with the IRS to complete a Form 990-EZ for our purposes.

* This requirement applies to tax periods beginning after December 31, 2006. In the past, these organizations have not typically been required to file Form 990 or Form 990-EZ with the IRS on a regular basis. The Form 990-N is an "e-postcard" that will help the IRS keep track of these smaller organizations.

 

Information on the Redesigned IRS 990 Forms for Tax Year 2008

The IRS has launched a redesigned Form 990 and Form 990-EZ for tax year 2008. The IRS Form 1120 and 1041 do not change. Form PC filers should submit the revised Form 990 or Form 990-EZ for fiscal years commencing on or after January 1, 2008 and thereafter. Below are two sets of Form PC instructions: those for fiscal years commencing on or before December 31, 2007 and revised instructions for fiscal years commencing on or after January 1, 2008. Please note the primary change in the set of revised instructions is under Question 5: Summary of Financial Data.