Massachusetts (MA) · Requirement Summary

Massachusetts charitable solicitation requirements summary

A quick, operational table pulled from the Master State Requirements (MSR). Use this as a starting point for planning filings and tracking risk.

Requirement Summary Table

Columns removed: processing times, last verified, and confidence score.

Requirement	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

Want a quick read on exposure?

Request a complimentary 5-state spot check and we’ll send a short Compliance Exposure Summary.

info@compliance-express.com

We do not provide legal or tax advice.