11/10/2025
As we enter the season of giving, there will be many organizations soliciting for your charitable contributions. Non-profit organizations have many filing requirements to be in compliance with federal and Massachusetts regulations.
In Massachusetts, non-profit organizations must complete initial registration, apply for tax-exempt status, and file annual reports to maintain compliance.
Initial Registration -
1. File Articles of Organization: To legally incorporate your nonprofit, you must file Articles of Organization with the Massachusetts Secretary of State. This includes providing the organization's name, purpose, and structure.
2. Obtain an Employer Identification Number (EIN): This is necessary for tax purposes and to open a bank account. You can apply for an EIN through the IRS.
3. Appoint a Board of Directors: Massachusetts requires at least one director, but it is advisable to have at least three to meet IRS requirements for 501(c)(3) status.
4. Apply for 501(c)(3) Status: After incorporation, you must apply for federal tax-exempt status with the IRS. This involves submitting Form 1023 or Form 1023-EZ, depending on your organization's size and complexity.
5. Apply for Registration with the Massachusetts Attorney General’s office to obtain a Certificate of Solicitation
Annual Filing Requirements –
1. Form PC: ALL public charities must file Form PC annually with the Massachusetts Attorney General’s Nonprofit Organizations/Public Charities Division.
2. Attach Federal Returns: Organizations with gross receipts over $25,000 must attach copies of their federal Form 990 or Form 990-EZ to Form PC. If gross receipts exceed $500,000 or $1,000,000, a reviewed or audited financial statement is required, respectively.
3. Maintain Tax-Exempt Status: Nonprofits must continue to meet IRS requirements to maintain their tax-exempt status, which includes filing necessary forms and providing updates on their activities.
4. An Annual Report must be filed each year with the Massachusetts Secretary of State.
All compliant non-profit organizations should make any of these filings available upon request. A simple phone call or email should be all it takes.
OR, to view these public filings, you can research any non-profit organization by visiting these websites –
- Candid.org (formerly Guidestar) to view Form 990 filings.
- MA Attorney General Public Charities website for the Form PC
- MA Secretary of State website for the Annual Report
If you would like to see if a non-profit organization has had its tax-exempt status revoked, there is a search engine available at:
https://www.irs.gov/charities-non-profits/tax-exempt-organization-search
You will find 135 organizations listed in Gloucester alone. Please note that some of the organizations listed have since had their tax-exempt status reinstated.
Please do your research before giving to ensure your contributions are properly supporting the cause that you wish to help.
And those donations to GoFundMe? Those are a gift to the recipient, not a qualified charitable contribution.
Search information about a tax-exempt organization’s federal tax status and filings.
