What are the AGO filing requirements for a charitable organization?
Any charitable organization organized, operating, or raising funds in Massachusetts must register with the Non-Profit Organizations/Public Charities Division by filing the appropriate registration documents based on whether the organization is based in Massachusetts or out of state, and/or has passed its first fiscal year end date.
After it completes its first year of activity, the organization must file annually the Form PC along with the appropriate IRS Form 990, the correct filing fee based on its annual revenue, and any required audit or review. Annual filings are due four and one-half months after the conclusion of the charity's fiscal year. (See the Form PC and Instructions these requirements.)
If the organization intends to solicit funds from the public, it must first obtain a Certificate for Solicitation from the Division, unless exempted from this requirement by statute (see Overview of Solicitation ).
Other Massachusetts state agencies and federal agencies such as the IRS may require additional filings from charitable organizations.
Are any charitable organizations exempt from the filing requirements?
The two categories of charitable organizations exempted by statute from registering and filing with the AGO are:
- the Red Cross and certain veterans organizations; and
- certain religious organizations. Pertaining to religious waivers, the AGO believes that the regulations provide sufficient information to allow charities that believe that they may be governed by this waiver to make that determination without consultation with the division
Do police and fire groups have to register with the Non-Profit Organizations/Public Charities Division?
Fraternal groups, such as police and fire associations/unions, are generally not considered public charities and thus do not have to register and file annually with the Division, with the following important exception: if a fundraising appeal by a police or fire group states that a charitable purpose (for example: scholarship fund, or assistance to the police or fire department) will benefit in any way by the donations, then the group must register and file.
If the police/fire association in question has not registered before, the group must submit the necessary registration documents to the Non-Profit Organizations/Public Charities Division. If the organization is registered, but is not up-to-date in its annual filings with the Division, then it must file the most recent four years' Form PC filings. Remember, the solicitation of charitable funds cannot begin until a Certificate for Solicitation has been issued to the organization by the Division.
When is the annual Form PC filing due?
It must be submitted to the Division within four and one-half months of the conclusion of the charity's fiscal year.
How can I obtain a blank Form PC ?
You can download a blank Form PC from our website at Form PC and Instructions . The Attorney General's Office now mails blank forms only upon specific request. If you wish to request a blank form to be mailed, contact the Non-Profit Organizations/Public Charities Division at (617) 727-2200, ext. 2101.
How do I get an extension for my annual Form PC filing?
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 section of this website and search for your organization by name. The AG Number will be listed in the search results.
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".
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.
My organization does not solicit funds. Do I still have to file a Form PC ?
Yes, if the organization is a public charity and is required to register with the Non-Profit Organizations/Public Charities Division, it is also required to file the Form PC annually. If the organization does not intend to solicit funds it should answer Question 14 "no" and it will not need to complete the Schedule A-2 portion of Form PC. It will not receive a Certificate for Solicitation.
How do I learn my Attorney General's account number?
The Division issues a separate account number for each charity upon receipt of its initial registration materials. The account number will be printed at the top of the Welcome Letter you will receive from this office when you first register. You can also obtain this number by searching the name of your organization in the public charities annual filings database.
Are the annual filings submitted by charities public records? How can the public view them? Can I make copies?
Yes, annual filings are available online. Copies of annual filings that are not otherwise available online may be obtained by submitting a written request to the Non-Profit Organizations/Public Charities Division.
Are we required to file audited or reviewed financial statements with our Form PC ?
If your organization has total gross revenue of at least $200,000 but less than $500,000 for a given fiscal year, it must file either audited or reviewed financial statements for that year. If the organization has gross revenue of $500,000 or more, only audited financial statements are acceptable. All audited financial statements submitted to the Division must be prepared in accordance with generally accepted accounting principles (GAAP). Reviewed financial statements may be prepared according to GAAP or any other comprehensive basis of accounting. (See Audits and Reviews.)
Who has to do the audit or review?
An independent certified public accountant. (See Audits and Reviews.)
How do I set up a nonprofit corporation in Massachusetts?
Incorporation papers must be filed with the Corporations Division of the Office of the Secretary of the Commonwealth, on the 17th Floor of One Ashburton Place, in Boston. You may contact the Corporations Division at (617) 727-9640 for inquiries regarding incorporation under Chapter 180.
Please note that not-for-profit charitable corporations, once formed, are subject to numerous legal requirements and may only go out of business through a formal dissolution process that includes obtaining the assent of the Attorney General and the approval of the Supreme Judicial Court.
The Non-Profit Organizations/Public Charities Division recommends that groups wishing to form nonprofit charitable corporations:
- learn about the legal obligations of individuals forming or ties by consulting an attorney prior to incorporation; and
- consider carefully whether the charitable purposes they have in mind could be satisfactorily addressed by any existing charity or charities.
Does an organization have to be incorporated in order to register with the Non-Profit Organizations/Public Charities Division?
Where can I obtain certificates of existence, good standing, or condition?
From the Corporations Division of the Office of the Secretary of the Commonwealth.
How does an organization apply for federal or state tax exemption?
See the IRS website for tax-exempt organizations. Once you have received a determination of federal tax exempt status in a letter from the IRS, contact the Massachusetts Department of Revenue at (617) 887-6367 to inquire about obtaining exemption from certain state taxes.
What is required for an out-of-state (foreign) corporation to begin doing charitable business or solicitation in Massachusetts?
Registration with the Corporations Division entails filing a certificate of legal existence or good-standing issued by the Secretary of State of the state in which the organization was incorporated, along with a minimum filing fee of $250.
In addition to filing with the Secretary of the Commonwealth, a charitable organization from another state is required to register with the Attorney General's Office prior to engaging in charitable work or raising funds in Massachusetts.
The out-of-state charitable corporation registers with the Non-Profit Organizations/Public Charities Division by submitting copies of its articles of organization, by-laws, list of board of directors, and its federal tax exemption determination letter, if any. The charitable corporation must comply fully with the other registration and filing requirements established for all charitable organizations doing business in Massachusetts.
Is an out-of-state (foreign) charitable corporation required to file Form PC for fiscal years elapsed prior to commencing business in Massachusetts?
No. Unless specifically instructed otherwise by the AGO, a foreign charitable corporation files its first Form PC for its first fiscal year of business in Massachusetts.
If an out-of-state (foreign) charitable corporation stops doing business in Massachusetts, when can it stop filing Form PC with the AGO?
When the charity stops doing business in Massachusetts, it should notify the AGO in writing of its date of withdrawal. The charity will have to file a final Form PC to account for activity through that withdrawal date. If the charity wishes to begin soliciting funds or engaging in charitable work in the Commonwealth at any point in the future, it should contact the Division first to discuss re-activation procedures.