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May 15, 2025.
How to Start a Nonprofit in Massachusetts: Registration, Filings, and Annual Reports
From incorporation to annual filings—your step-by-step guide to staying compliant.
Every state has its own requirements for forming and maintaining a nonprofit. In Massachusetts, the process includes initial registration, tax-exempt applications, and recurring annual filings. Understanding these steps upfront helps ensure your organization remains compliant and in good standing.
Understanding the Basics
Before focusing on Massachusetts-specific filings, every nonprofit must complete a few foundational steps. These ensure your organization is legally recognized, properly structured, and positioned to apply for tax-exempt status.
Name your organization
Your nonprofit's name must be unique and meet Massachusetts naming requirements. It should include a corporate designator such as "Inc." or "Corporation" and must not be misleading or too similar to an existing organization. You can check availability through the Massachusetts Corporations Division database
Choose your board of directors
The board of directors oversees a nonprofit's operations, while officers (such as the president, secretary, and treasurer) handle specific responsibilities. Massachusetts requires at least one director and the three officer roles—president, secretary, and treasurer. For 501(c)(3) status, the IRS requires at least three unrelated directors. Except for the president/vice presidents, officers may hold multiple roles if permitted by the bylaws.
Define your charitable purpose
Your purpose must align with IRS requirements for tax-exempt status—commonly charitable, educational, religious, or scientific. It must serve the public rather than private individuals or political interests. A clear purpose statement is essential for both incorporation and federal exemption applications.
Appoint a registered agent
A registered agent (resident agent in Massachusetts) receives legal notices and official correspondence for the nonprofit. They must have a physical Massachusetts street address (not a P.O. Box) and be available during business hours. Many nationwide providers meet this requirement by maintaining local offices and offering secure online access to scanned documents.
How to register a nonprofit in the state of Massachusetts?
You'll need to take the formal steps that establish your nonprofit as a recognized entity in Massachusetts:
File Articles of Incorporation with the Massachusetts Secretary of State
To legally incorporate your organization in Massachusetts, you must file the Articles of Incorporation with the State of Massachusetts..
There is no specific deadline; however, the form should be filed before commencing legal operations or applying for tax exemption.
Filing Methods
- Online: Submit via the Massachusetts state portal.
- Mail: Send the completed form to the Secretary of State's office.
Secretary of State
Corporations Division
Commonwealth of Massachusetts
One Ashburton Place, 17th Floor
Boston, MA 02108.
| Form | Due date | Fee | Filing Method |
|---|---|---|---|
| Articles of Incorporation |
No specific due date, file before starting the organization |
$35 |
Paper filing and e-file options are available. |
Apply for an Employer Identification Number (EIN)
Nonprofit organizations are required to obtain an Employer Identification Number (EIN) from the IRS. This will serve as the organization's federal tax identification number and is essential for conducting legal and financial activities.
Although there is no specific deadline to apply, it is recommended to obtain an EIN as early as possible, as it is necessary for opening a bank account, applying for tax-exempt status, and filing required forms with the IRS.
| Form | Fee | Filing Method |
|---|---|---|
|
Form SS-4 (Application for Employer Identification Number (EIN)) |
Free |
Online via IRS EIN Assistant |
How to apply for tax exemption and solicitation in Massachusetts?
To operate legally in Massachusetts, nonprofit organizations must meet both tax exemption and charitable solicitation requirements. Here's a streamlined process for applying for both:
Federal tax exemption
To obtain a state tax exemption, your nonprofit must first apply with the IRS. The required forms depend on the size and type of your organization:
- Form 1023: For Section 501(c)(3) organizations with gross receipts over $50,000 or total assets over $250,000.
- Form 1023-EZ: Also applies to Section 501(c)(3) organizations–typically smaller nonprofits with gross receipts of $50,000 or less and assets under $250,000.
- Form 1024 or 1024-A: Organizations seeking tax-exemption under IRS sections other than 501(c)(3).
| Form | Due date | Fee | Filing Method |
|---|---|---|---|
|
IRS Form 1023 or 1023-EZ (For Section 501(c)(3) organizations) |
Within 27 months of forming the organization. |
Varies from $275 to $600 |
Online via Pay.gov |
|
IRS Form 1024 or 1024-A (For other organizations) |
State tax exemption
Once your nonprofit obtains federal tax-exempt status, it is automatically exempt from the Massachusetts state income tax. You do not need to file a separate application for income tax exemption.
However, you must apply for a Sales Tax Exemption separately through the Form TA-1
Charitable Organization Registration
Before you can solicit donations in Massachusetts, you must register with the Massachusetts Attorney General’s Online Charity Filing. This ensures your nonprofit complies with Massachusetts fundraising laws and is trustworthy to potential donors.
Filing Methods
- Online: Submit through the Massachusetts Attorney General's online portal..
- Mail: Send the completed form to the Massachusetts Attorney General.
Non-Profit Organizations / Public Charities Division
Office of the Attorney General
One Ashburton Place
Boston, MA 02108
Massachusetts
What are the annual tax filing requirements for nonprofits in Massachusetts?
Nonprofits in Massachusetts must comply with both federal and state filing requirements to maintain their tax-exempt status and remain in good standing. Here's an overview of the key filing obligations:
Federal tax filing (IRS)
Even though your nonprofit may be exempt from paying federal income taxes under Section 501(c)(3), it still has annual filing requirements with the IRS:
-
Forms: The organization must file 990 series forms annually to stay compliant.
- Form 990-N: For smaller organizations with gross receipts $50,000 or less.
- Form 990-EZ: For organizations with gross receipts under $200,000 and total assets under $500,000
- Form 990: For organizations with gross receipts ≥ $200,000 and total assets ≥ $500,000.
- Form 990-PF: For private foundations.
- Form 990-T: For organizations with any unrelated business income (UBI) of $1,000 or more.
- Due Date: The return is due on the 15th day of the 5th month after the fiscal year ends (for example, May 15 for a December 31 year-end).
- Filing Method: The IRS mandates e-filing for these forms.
Massachusetts State Tax Filing
Filing Form 990 with the IRS does not fulfill Massachusetts state requirements. In addition to the federal return, nonprofits must complete specific Massachusetts filings each year.
Form PC with the Attorney General
- Every charitable organization in Massachusetts must file Form PC annually with the Attorney General's Non-Profit Organizations/Public Charities Division.
- A copy of the IRS Form 990/990-EZ/990-PF filed with the IRS must be attached.
- Submissions are made through the Massachusetts Charity Portal.
- Due date : Due 4.5 months after the end of your fiscal year.
-
Filing methods
- Online: Submit through the Massachusetts Attorney General's online portal.
- Mail: Send the Massachusetts Attorney General
Non-Profit Organizations/Public Charities Division
Office of the Attorney General
One Ashburton Place, 19th Floor
Boston, MA 02108.
Unrelated Business Income
-
Form 355 U
If your nonprofit generates unrelated business taxable income (UBI) of $1,000 or more, you must also file Form 355 U with the Massachusetts Department of Revenue. - Due Date: Due on the 15th day of the 5th month after the end of your fiscal year
-
Filing Methods
- Online: Submit Form IL-990-T through the Massachusetts Department of Revenue’s online portal.
- Mail: Send the completed form to the Massachusetts Department of Revenue
Massachusetts Department of Revenue
P.O. Box 7005
Boston, MA 02204
Ready to e-file the 990 Form with the IRS?
File with confidence–you are backed by the Tax990 Commitment.
Frequently Asked Questions
Can I request an extension for Form PC?
Yes. An extension may be requested if you have already received a federal extension for filing Form 990.
Do Massachusetts nonprofits need a registered agent?
Yes. A registered (resident) agent with a physical Massachusetts address is required to receive legal notices and official correspondence on behalf of the nonprofit.
What documents must I attach to Form PC?
You must attach your IRS Form 990/990-EZ/990-PF and, if revenue is $500,000 or more, audited financial statements.
How do I register for charitable solicitation?
You register and renew annually by filing Form PC through the Attorney General's Charity Portal.
Do Massachusetts nonprofits need to register with the Department of Revenue?
Yes. You should register with the DOR through MassTaxConnect for employer accounts, withholding, and to claim state sales/use tax exemptions. .