Massachusetts (MA) Non Profits and
Tax Exempt Organizations State Filing Requirements
Nonprofits registrations, reinstatements, annual reports, state filing requirements, and Application for Revival
Massachusetts Nonprofits State Tax Overview
- Updated April 21, 2023 - 8.00 AM - Admin, ExpressTaxExemptRead through this page to explore everything related to the State of Massachusetts's registration and reinstatement process of charity organizations.
To offer a comprehensive understanding, we have listed the filing methods the Massachusetts state accepts, details of the form to file, how an organization can extend its filing deadline, the penalty imposed, and other links to important resources.
Table of Contents
1. Registrations of Non-Profit Corporation for Massachusetts
Massachusetts Nonprofits Registration statement
Mailing Address to file Registration Statement with the State of Massachusetts
2. Massachusetts Nonprofit Annual Reports and Filing Instructions
3. Application for Revival of a Massachusetts Nonprofit corporation
1. Registrations of Non-Profit Corporation for Massachusetts
Massachusetts Nonprofits Registration statement
A non-profit corporation can organize a non-profit purpose consistently by filing articles of organization with the Corporations Division. M.G.L.A. c180 § 4; 950 CMR 106.03.
Articles of Organization can be filed Online or as Forms to the mailing address. The filing fee for Articles of Organization is $35.
Mailing Address to file Registration Statement with the State of Massachusetts
The Commonwealth of Massachusetts:
Secretary of the CommonwealthOne Ashburton Place, Room 1717,
Boston, Massachusetts 02108-151
2. Massachusetts Nonprofit Annual Reports and Filing Instructions
Every non-profit corporation organized under the laws of the commonwealth must file a non-profit annual report with the Corporations Division on or before November 1st of each year. M.G.L.A. c180 § 26A; 950 CMR § 106.13.
Filing Method: The annual report can be filed Online or as Forms to the mailing address.
The annual report fee: $15.
Mailing Address to file annual report with the State of Massachusetts
Secretary of the Commonwealth
One Ashburton Place, Room 1717,
Boston, Massachusetts 02108-1512
3. Application for Revival of a Massachusetts Nonprofit corporation
The revival of a Massachusetts nonprofit corporation can be done at any time following its dissolution for all or limited purposes by any interested person by filing an 'Application of Revival'. To effect a general revival, all annual reports owed for the last ten (10) fiscal years must be filed. M.G.L.A. Chapter 180, § 10C; M.G.L.A. c156B § 108; 950 CMR 104.18.
Filing Method: Application for Revival can be filed by Fax or Forms to the mailing address.
The Application for Revival fee: $40.
Mailing Address:
The Commonwealth of MassachusettsSecretary of the Commonwealth
One Ashburton Place, Room 1717,
Boston, Massachusetts 02108-1512
4. Article Sources
https://www.mass.gov/service-details/public-charities-annual-filings
https://corp.sec.state.ma.us/corp/loginsystem/login_form.asp?FilingMethod=I
https://www.sec.state.ma.us/cor/corpdf/180art.pdf
https://www.sec.state.ma.us/cor/corpdf/180npcar.pdf
