Over 25,000 nonprofit charitable organizations provide significant benefits to Massachusetts residents as well as people across the country and throughout the world. These organizations operate solely for the benefit of the public, and the Attorney General's Office (AGO) is responsible for protecting the public's interest in their activities. On this page existing charities can find the required annual forms to file with the AGO, guidance on the transfer of charitable assets and when notice to the Division or court approval may by required, guidance on dissolving a charity and undertaking other fundamental transactions, and answers to some of the most commonly asked questions.
Please note that, as of November 20, 2024, the threshold values in G.L. Chapter 12, Section 8F have changed. The threshold that requires the filing of a CPA’s review report is now “more than $500,000,” and the threshold that requires the filing of an audited financial statement is now “more than $1,000,000.” Those new threshold values have been incorporated into the Charity Portal.
Also, as a reminder, beginning on September 1, 2023, the Division requires all charitable registrations and annual filings to be made through the Charity Portal; paper submissions for those filings are no longer accepted. In addition, starting in June 2025, professional fundraiser filings may be submitted through the new Fundraiser Portal.
