The Form PC is filed annually by all nonprofit charitable organizations conducting business in the Commonwealth of Massachusetts. Please review our recently updated instructions for up-to-date information on how to comply with annual filing requirements and obtain a valid certificate of solicitation.
Forms can only be submitted in hard copy. They should be addressed to:
Office of the Attorney General
Non-Profit Organizations/Public Charities Division
One Ashburton Place
Boston, MA 02108
First time Filing?
Register first! In order to obtain a valid certificate of solicitation, you must register. Registration forms and instructions are available here.
Information On Release Of IRS Form 990-N
As outlined in the AGO’s recently updated Form PC Instructions (2018 Update), all charities with a Gross Support and Revenue of more than $5,000 must submit a federal form and/or probate account in order to meet their annual filing requirements. We accept IRS Forms 990, 990-EZ, 990-PF, 1120 and 1041. We do not accept IRS Form 990-N. This means that charitable organizations completing the 990-N for the IRS must fill out and submit to the AGO the Form 990-EZ with their annual Form PC.
Requesting a Filing Extension by Email
Organizations registered with the Non-Profit Organizations/Public Charities Division may use email to request an extension of time to file their annual report (Form PC). Similar to IRS filing guidelines, an organization may request up to two 3-month extensions. The organization must be registered and in compliance to be granted an extension.
We encourage those organizations that would like to request an extension to email: CharitiesExtensions@state.ma.us
All extension requests must include the following in the subject line of the email:
1) Name of organization;
2) the 6-digit Attorney General Account Number (AG Number); and
3) the Federal Employer Identification Number (FEIN).
If you do not know your 6-digit AG Number, please visit the Public Charities Annual Filings page and search for your organization by name. The AG Number will be listed in the search results.
Sample Email Subject:
Re: (Organization Name), AG# 000000, FEIN 00-0000000
The organization may attach a copy of the IRS Form 8868 (Application for Extension of Time to File an Exempt Organization Return) to the email. As an alternative, the body of the email should briefly outline the need for additional time to file the Form PC.
If you are submitting an extension request for multiple organizations, you may send them together in one email. The organizations must each be listed separately with the name, AG Number, and FEIN. The subject line of the email should read: "Multiple Groups Extension Requests".
Sample Group Extension Request:
1) Organization Name 1
2) Organization Name 2
A request for an extension of time to file the Form PC will be denied for organizations that are out of compliance with the annual reporting requirements of the Division. You will receive notification only if the extension is denied.
Extension requests will continue to be accepted via postal mail, but electronic submission is strongly encouraged.