Annual Filings

 ANNUAL FILINGS FOR MASSACHUSETTS NONPROFIT ORGANIZATIONS

1. INTERNAL REVENUE SERVICE

Form: Annual Return Form 990
Due Date: 4 ½ months after end of fiscal year

Internal Revenue Service
Ogden, UT 84201-0027

Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Filing Fee: $0

Public Charities: Refer to the IRS website to determine which form to file (Form 990, Form 990-EZ or Form 990-N).

Private Foundations: Submit Form 990PF, regardless of revenues.

Note: Effective for tax years that end July 31, 2020 and later, exempt organizations must now file their annual returns electronically, using an approved IRS 990 e-File provider. Note that some transitional relief is available to 990-EZ filers. In addition, some exceptions apply including when the organization is changing its name, filing a shortened period return due to a change in fiscal year, or has an exemption application pending. Refer to the Form 990 instructions for information on these and other exceptions. To learn more about this electronic filing requirement, read the IRS announcement. For a list of approved IRS 990 e-File providers, refer to the IRS' Modernized e-file Providers list.

2. MASSACHUSETTS ATTORNEY GENERAL

Form: Attorney General form PC and copy of IRS Form 990 or 990EZ*
Due Date: 4 ½ months after end of fiscal year

Division of Public Charities
Office of the Attorney General
Commonwealth of Massachusetts
One Ashburton Place
Boston, MA 02108

Information: (617) 727-2200
Web Site: www.mass.gov/ago
Filing Fee: $35-2,000 (depending on revenues)

If funds raised from public: Attach Schedules A-1. A-2 to Form PC. If revenues over $200,000**: Provide review audit with Form PC. If revenues over $500,000: Provide complete audit with Form PC. Private foundations are exempt from audit requirements.

Notes: *Effective for fiscal years ending on or after 12/31/2010, organizations with a gross support and revenue of $5,000 or less are no longer required to submit a Federal Form 990 or 990-EZ with the Form PC.

**Effective for fiscal years ending on or after 1/1/2008. For fiscal years ending on or before 12/31/07, a review audit must be submitted at the $100,000 threshold.

3. MASSACHUSETTS SECRETARY OF STATE

Form: Annual Report for Nonprofit Corporations
Due Date: November 1

Secretary of State
Corporations Division
Commonwealth of Massachusetts
One Ashburton Place, 17th Floor
Boston, MA 02108

Information: (617) 727-2850
Forms: (617) 727-9440
Web Site: www.sec.state.ma.us/cor/coridx.htm
Filing Fee: $15

Notes: Churches, religious organizations, nonprofit schools or colleges, charitable hospitals, library associations whose real or personal property is exempt from taxation, and some corporations formed before 1923 are exempt from this annual filing.

This form may be filed online through the Corporations Online Filing System. This requires a Customer ID and PIN.

4. MASSACHUSETTS DEPARTMENT OF REVENUE

Form: None
Due Date: Every 10 years, one month before the expiration date of Form ST-2, the Department of Revenue may issue a new exemption certificate.

Massachusetts Department of Revenue
Bureau of Desk Audit
Exempt Organization Unit
200 Arlington Street
Chelsea, MA 02150

Information: (617) 887-6367
Forms: (617) 727-9440
Web Site: www.mass.gov/dor/forms/trustee/sales-and-use-tax/

Note: Organizations should contact the Department of Revenue prior to the expected renewal date to confirm they will receive a renewal certificate.