If your organization wishes to conduct business in Massachusetts and has either registered as a corporation with the Massachusetts Secretary of State or is otherwise a Massachusetts-based charitable entity, AND your first FYE date is in the past (even if you have been in operation for less than a full 12 months) you must send in the following in order to register your organization to legally conduct business:
- A completed Registration Form and Checklist ;
- A copy of the organization's charter, articles of organization*, agreement of association; instrument of trust, or written statement of purpose, whichever is applicable;
- A list of the current officers/directors and their addresses;
- A copy of the organization's by-laws;
- A copy of the IRS letter** designating the organization's 501(c)(3) status, if the organization has received one;
- Initial registration fee of $100, a check made payable to the "Commonwealth of Massachusetts";
- A Form PC:Since the initial FYE date has passed, you must report that year's financial data on a Form PC, Form 990, and, as appropriate, reviewed or audited financial statements, to account for any activity (or lack of activity) from the date of the creation of your organization; and
- The filing fee for the Form PC, a check made payable to the "Commonwealth of Massachusetts," based on Gross Support and Revenue (see chart below).
|Gross Support and Revenue||Filing Fee|
|Less than $100,000||$35|
|$100,001 to $250,000||$70|
|$250,001 to $500,000||$125|
|$500,001 to $1 million||$250|
|$1,000,001 to $10 million||$500|
|$10,000,001 to $100 million||$1,000|
|$100 million +||$2000|
* "Articles of organization" are not the same as by-laws; the two are separate documents. A "statement of purpose" is an official document explaining in detail the organization's goals and practices.
** If the organization has applied for 501(c)(3) status, but not yet received it, it is not necessary to send a copy of the IRS Form 1023. It is best to note the application in a cover letter and submit a copy of the determination letter once received. The IRS determination letter is not the same as the state sales tax exemption, DOR Form ST-2. We do not require a copy of the ST-2.
The information a charity provides to the Secretary of the Commonwealth's Corporations Division (Corporation's Division) or the Internal Revenue Service (IRS) does not come to the AGO; the three are completely separate agencies with separate purposes and filing requirements. Although you may be registered as a not-for-profit corporation with the Secretary of the Commonwealth and file annual reports, your status as a public charity requires separate registration and filing with the AGO. Any documents submitted to the Corporations Division or the IRS, such as the Annual Report, Articles of Organization or IRS Form 990, will not reach the AGO.
If you have questions not answered here, or would like to check on the status of your organization, you can reach the AGO at (617) 727-2200, ext. 2101.
Our mailing address is:
Office of the Attorney General
Non-Profit Organizations/Public Charities Division
One Ashburton Place
Boston, MA 02108