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)
Corporations law in Massachusetts is primarily governed by MGL Title XXII. Chapters include:

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

Federal laws

12 U.S.C. c. 53 Wall Street reform and consumer protection

15 U.S.C. c. 2 Federal Trade Commission; promotion of export trade and prevention of unfair methods of competition

12 U.S.C. c. 2A Securities and trust indentures

15 U.S.C. c. 2B Securities exchanges

15 U.S.C. c. 2B-1 Securities investor protection

15 U.S.C. c. 2D Investment companies and advisers

15 U.S.C. c. 98 Public company accounting reform and corporate responsibility

31 U.S.C. § 5336 Beneficial ownership information reporting requirements

Forms

Selected cases

1A Auto, Inc. v. Director of the Office of Campaign and Political Finance, 480 Mass. 423 (2018)
The court held 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.

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.

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)

Business corporations, with forms, (Mass. Practice v. 13) West Group, annual.

The corporate records handbook: Meetings, minutes & resolutions by Anthony Mancuso, 9th ed., Nolo, 2022. (eBook available with library card).

Incorporate your business by Anthony Mancuso, 11th ed., Nolo, 2021.

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)

Organizing, financing, and advising a Massachusetts business by Michael E. Mooney, 2nd ed., MCLE, 2025.

Principles of corporate governance: Analysis and recommendations, American Law Institute.

Securities regulation in a nutshell, 13th ed., West Academic, 2025.

Contact

Last updated: February 13, 2026

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