Nonprofit Law Resource Library
State-By-State Initial Compliance - Massachusetts
Initial Filings for Massachusetts Nonprofit Organizations
For a general discussion on starting a nonprofit organization, please refer to our article, Starting a Nonprofit Organization.
To Incorporate in Massachusetts
Submit Articles of Organization to:
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: $35To Obtain 501(c)(3) Tax-Exempt Status
Submit Form 1023, Application for Recognition of Exemption to:
Note new address:
Internal Revenue Service
P.O. Box 12192
Covington, KY 41012-0192 Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Filing Fee: $750 ($300 if revenues less than $10,000/year)Note: User fees will increase for all applications for exemption (Forms 1023, 1024, and 1028) postmarked after January 3, 2010:
$ 400 for organizations whose gross receipts are $10,000 or less annually over a 4-year period
$ 850 for organizations whose gross receipts exceed $10,000 annually over a 4-year period
$ 3,000 for group exemption letters.
For more information on filing fees and for information on the IRS' new web initiative "Cyber Assistant", see the IRS website.To Obtain Massachusetts Income Tax and Sales Tax Exemptions
Submit Massachusetts Department of Revenue Form TA-1 and 501(c)(3) Determination Letter from the IRS to:
Nonprofit Unit
Department of Revenue
Data Integration Bureau
P.O. Box 7022
Boston, MA 02204 Info. & Forms: (617) 887-6960
Web Site: www.dor.state.ma.us
Filing Fee: $0To Register with the Massachusetts Attorney General
Submit Articles of Organization, Bylaws, IRS Determination Letter and a list of the current officers/directors to:
Division of Public Charities
Office of the Attorney General
Commonwealth of Massachusetts
One Ashburton Place, Room 1413
Boston, MA 02108 Info. & Forms: (617) 727-2200
Web Site: www.mass.gov/ago
Filing Fee: $50Notes: All charities, as defined by the Massachusetts Attorney General (read their definition of a charity), are required to register.
Depending upon how long the organization has been in existence, it may be required to file Form PC with its initial registration. Please refer to the Attorney General's website for more information on initial registration.
