Mass Attorney General’s Office – MA oversight for public charities soliciting from the public

• Guide for board/ directors/ executive bodies at www.ago.state.ma.us/filelibrary/board.pdf.
• Main page of AG’s Public Charities website: www.ago.state.ma.us/sp.cfm?pageid=1214.

IRS – Tax Information for Charities & Other Non-Profits

• Tax Information for Charities & Other Non-Profits
• Compliance Guide for 501(c)(3) Public Charities
• Filing Requirements for Tax-Exempt Organizations
• Charitable Contributions—Substantiation and Disclosure Requirements
• Sign up for the IRS newsletter Exempt Organization Update

Mass Secretary of the Commonwealth (governs business entity formation and legal regulation)

• Main page for guidance on MA business entities, including compliance is: www.sec.state.ma.us/cor/coridx.htm.
• Forms and reporting for Massachusetts Not-for-Profit Corporations purposes is a sub heading of the main site; access it directly at: www.sec.state.ma.us/cor/corpweb/cornp/npfrm.htm.

Mass Department of Revenue – handles the state’s tax related compliance, including sales tax

• Register for MA Sales tax Exempt status via MA Dept of Revenue’s Webfile For Business website: https://wfb.dor.state.ma.us/webfile/Business/Public/WebForms/Login/Login.aspx
• MA Dept of Revenue Sales/Use Tax Forms: www.dor.state.ma.us/forms/formsIndex/taxformsSALE.htm#s1

Other not-for-profit references

• PTOtoday.com – is a company which provides all kinds of resources for PTO’s. Their archive page on Bylaws/Nonprofit has a number of useful articles.
• GuideStar is a non-profit organization whose mission is “to revolutionize philanthropy and nonprofit practice with information” on not-for-profits. See various useful links for non-profit administration on their site at www.guidestar.org