Best bet
Corporations Division, Secretary of the Commonwealth.
The Division handles filings and "stores certain records for thousands of corporations, LLCs, and other business entities organized or registered to do business in the Commonwealth."
The website also has instructions on how to file documents with the Division, as well as other general information about the agency and its services.
Contact information
Secretary of the Commonwealth
Corporations Division
One Ashburton Place, 17th Floor
Boston, MA 02108
Phone: 617-727-9640
Email: corpinfo@sec.state.ma.us
Online databases
Search for a Business Entity, Corporations Division, Secretary of the Commonwealth.
Includes profit, non-profit, and professional corporations, limited liability corporations and partnerships, and foreign entities. Search by entity name, individual name, identification number, or filing number. Records include Articles of Organization, Annual Reports, Certificates of Voluntary Dissolution, Application for Reservation of Name, and more.
Other searchable databases include: Corporations Card File, Rejected Filings, UCC Database, Liens Database, Trademark Database, and Reserved Business Names.
Massachusetts laws
MGL c. 55, § 8 Political contributions by corporations; penalties
MGL Title XXII Corporations (Chapters 155-182)
Links to 100 chapters in the subdivision of the Code called Title XXII Corporations. Includes:
- c. 156 (Business corporations)
- c. 156A (Professional corporations)
- c. 156C (Limited liability company act)
- c. 156D (Massachusetts business corporation act)
- See also amendment to c. 156D, § 7.08 Meetings by remote communications; remote participation in meetings (effective March 31, 2023)
MGL c. 221, § 46 Practice of law by corporations; prohibition; exception
Massachusetts regulations
950 CMR 102.00-113.00 Secretary of the Commonwealth, Corporations Division
Forms
Selected cases
1A Auto, Inc. v. Director of the Office of Campaign and Political Finance, 480 Mass. 423 (2018)
The court distinguished Federal Election Commission v. Beaumont, 539 U.S. 146 (2003), from Citizens United v. Federal Election Commission, 558 U.S. 310 (2010), in holding that, under MGL c. 55, § 8, which bans corporations from making direct contributions to political candidates or their campaigns, does not violate the First Amendment. “In Citizens United. . ., the Court reaffirmed the key distinction between contributions and independent expenditures, emphasizing that contributions present a special risk of quid pro quo corruption, because, unlike independent expenditures, they are coordinated with candidates.”
Citizens United v. Federal Election Commission, 558 U.S. 310 (2010)
"The Government may not suppress political speech on the basis of the speaker's corporate identity. ... Citizens United has not made direct contributions to candidates, and it has not suggested that the Court should reconsider whether contribution limits should be subjected to rigorous First Amendment scrutiny."
Varney Enterprises, Inc. v. WMF, Inc., 402 Mass. 79 (1988)
"In this case, we hold that, except for small claim matters, a corporation may not be represented in judicial proceedings by a corporate officer who is not an attorney licensed to practice law in the Commonwealth." The case interprets MGL c. 221, § 46, Practice of law by corporations; prohibition; exception.
Web sources
Corporate Transparency Act
The Corporate Transparency Act: Federal legislation requiring beneficial ownership information reports, Mass. Secretary of State's webpage.
This federal act reformed anti-money laundering laws and was intended to help prevent and combat money laundering, terrorist financing, corruption, and tax fraud. Beneficial ownership reports were intended to be filed with the federal Financial Crimes Enforcement Network (FinCEN), a bureau within the U.S. Department of Treasury. An alert on the FinCEN website dated March 26, 2025 reads,
“All entities created in the United States — including those previously known as ‘domestic reporting companies’ — and their beneficial owners are now exempt from the requirement to report beneficial ownership information (BOI) to FinCEN. Existing foreign companies that must report their beneficial ownership information have at least an additional 30 days from March 26, 2025—until April 25, 2025, for most companies—to do so. For more information, see press release and alert.”
According to the press release, FinCEN has issued an interim final rule with publication in the Federal Register which explains, “On January 20, 2025, there was a change in presidential administrations, which has resulted in a reassessment of the balance struck by the Reporting Rule. On January 31, 2025, President Trump issued Executive Order (E.O.) 14192, Unleashing Prosperity Through Deregulation, which announced an Administration policy 'to significantly reduce the private expenditures required to comply with Federal regulations to secure America's economic prosperity and national security and the highest possible quality of life for each citizen' and 'to alleviate unnecessary regulatory burdens placed on the American people.' Consistent with the exemptive authority provided in the CTA and the direction of the President, the Secretary has reassessed the balance between the usefulness of collecting BOI and the regulatory burdens imposed by the scope of the Reporting Rule."
Additional resources
Closing your Massachusetts business registration, Mass. Department of Revenue.
Outlines the steps to close a Massachusetts business registration with the DOR and other state and federal agencies.
The Corporations book, Mass. Department of Revenue, Division of Local Services.
A list of corporations subject to taxation in Massachusetts.
Do corporations have standing?, Mass. Trial Court Law Libraries, 2019.
"Corporations may enter into contracts, and sue or be sued in court, in the same way as natural persons or unincorporated associations of persons."
Researching Massachusetts corporations, State Library of Mass.
Provides a timeline of the statutory oversight of corporation filings to help researchers find historical articles of organization and other filings. Download the file to click on hyperlinks.
Starting a corporation in Massachusetts, Executive Office of Economic Development, et al.
Learn about the different types of corporations, state requirements to start one, and tax obligations.
"Why incorporate in Delaware? Benefits and considerations," Forbes Advisor (updated 2024)
Print sources
Business corporations, with forms, (Mass. Practice v. 13) West Group, annual.
The corporate records handbook: Meetings, minutes & resolutions by Anthony Mancuso, Nolo, 2022. (eBook available with library card).
Incorporate your business by Anthony Mancuso, Nolo, 2021. (eBook available with library card).
The law of corporations by James D. Cox, 3rd ed., Thomson/West, 2010 with supplement.
The law of corporations in a nutshell, 8th ed., West Academic, 2020.
Massachusetts corporation law and practice, 2nd ed., Wolters Kluwer, loose-leaf.
Massachusetts corporations and other business entities, 4th ed., Lexis, 2013 with supplement. (eBook available with library card)
Principles of corporate governance: Analysis and recommendations, American Law Institute.
Securities litigation and enforcement in a nutshell, 2nd ed., West Academic Publishing, 2021.
Contact
Online
| Last updated: | April 4, 2025 |
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