The Non-Profit Organizations/Public Charities Division is responsible for overseeing more than 25,000 public charities in Massachusetts. It ensures appropriate application of charitable assets, investigates allegations and initiates enforcement actions in cases of breach of fiduciary duty, and supports transparency through publication of filed reports and forms. The Division also oversees paid fundraisers, including enforcement of registration and filing requirements and prosecution of solicitation fraud.
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.