Massachusetts (MA) · Requirement Summary
Massachusetts charitable solicitation requirements summary
A compact operational summary pulled from our Master State Requirements (MSR). Use this as a quick reference for filing authority, cadence, documents, and common traps.
Requirement Summary
Key requirements for Massachusetts (MA).
| Filing Authority | Massachusetts Attorney General — Non-Profit Organizations/Public Charities Division (NPCD) |
|---|---|
| Filing Method | • Charity Portal e-filing (registrations + annual filings) • Paper submissions for registrations/annual filings no longer accepted |
| Filing Calendar & Triggers | • Annual filing required for MA-registered public charities (incl. online solicitation triggers) • File Form PC + attachments each year |
| Filing Due Date | 4.5 months after fiscal year end (aligns with IRS 990 due date). |
| Renewal Detail | • Annual: Form PC + required attachments via Charity Portal • Fees per portal schedule |
| Extensions Calendar | • Extension up to 6 months may be available if requested and filer is otherwise in compliance |
| Exemptions | • Limited; most soliciting public charities must register/file |
| Good Standing Required for Charity Filing? | No |
| Solicitation while Curing Deficiencies? | No |
| Enforcement Posture | High |
| Recovery Method | • File delinquent Form PC(s) via portal; respond to NPCD deficiency letters • Request extension where eligible |
| Required Documents | • Form PC • IRS Form 990/990-EZ/990-PF + schedules (excluding Schedule B) • Audited/reviewed financials as required • Governing documents (initial) |
| Financial Audit/Review Thresholds | Varies by MA thresholds (see Form PC/portal guidance). |
| Schedule B Reaction Rule (Donor Names) | Remove |
| Signature Requirements | Electronic via portal (certification by authorized officer). |
| High-Risk Traps / Enforcement Notes | • Portal-only filing; paper no longer accepted • Schedule B excluded from filing set • High public visibility; delinquency can affect public profile |
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