Forms for Initial Registration
All public charities doing business in the Commonwealth of Massachusetts must register with the Non-Profits/Public Charities Division and, thereafter, file annual financial reports with the AGO. Upon registration, the AGO will assign the public charity an Attorney General Account Number (AG Number). Any charities that wish to solicit funds must also obtain a Certificate for Solicitation before engaging in fundraising activities.
For all initial registration information, please see the Online Charity Filing Portal page.
Annual Form PC
The Form PC is filed annually by all nonprofit charitable organizations conducting business in the Commonwealth of Massachusetts. We are processing Forms PC in the order received and there are delays for filings submitted in paper. Please consider using our new online charities filing portal.
Charities may now meet their annual filing requirements through the AGO’s new online charities filing portal. Click here for instructions on how to register for a Charity Portal account and then filers may use the eForm PC and pay requisite fees through the Charity Portal, available here. You can find answers to frequently asked questions about the portal here.
If you wish to submit your forms in hard copy, you must review the Form PC Instructions first, available here. You may then fill out the Form PC and submit the hard copy (and any attachments) to:
Office of the Attorney General
Non-Profit Organizations/Public Charities Division
One Ashburton Place
Boston, MA 02108
Only for forms submitted in hard copy, payment must be made using the Commonwealth of Massachusetts secure, web-based payment system found at: www.mass.gov/service-details/electronic-payment-for-annual-filings-by-charities. Payment for annual filings submitted in the new online Charity Portal must be made through the Charity Portal.
Form PC-F and Instructions
In order to process a proposed dissolution, all public charities that are required to report to the AGO must submit the following:
1) A completed Form PC-F;
2) an officer's certificate of the authorization of the dissolution by the charity's board of directors or members, and either
3a) an administrative dissolution petition (if the organization has no remaining net assets to transfer after dissolution);
3b) a judicial dissolution complaint (if there are remaining net assets to transfer after dissolution).
For more information, please visit the dissolution home page. The Form PC-F, including its attachments, the administrative dissolution petition, the judicial dissolution complaint, and the officer's certificate become public records when filed with the AGO and are open to public inspection.
Please see the Attorney General's page on Donor-Restricted Gifts for more information on form PC-IF.
Professional Fundraiser Forms
All professional fundraiser forms can be found on the Attorney General's Office Professional Fundraiser Guide.
Charitable Organization Complaint Form
The Non-Profit Organizations/Public Charities Division has jurisdiction to investigate complaints that involve:
- misappropriation of charitable funds;
- fraudulent or misleading solicitation; and
- unethical behavior by charitable employees or board members. The AGO generally does not become involved in governance disputes within nonprofit organizations.
File a Charitable Organization Complaint
Please note: in order to submit additional documentation to your complaint, you must first submit the complaint then attach your documents.