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.
The Division announces two major changes to filing requirements. First, effective immediately, the threshold for submitting an IRS Form 990 to the Division is increased from $5,000 to $25,000. Second, beginning September 1, 2023, the Division will require all charitable registration and annual filings to be made through the Charity Portal; paper submissions will no longer be accepted after that date.
