Regulations are subject to change and the PTO Council is not in a position to advise on specific legal matters. However, we offer these resources below as well as links to State and Federal websites where you can access the current Massachusetts Non-Profit Corporation Forms, the Attorney General’s Public Charities and Not for Profits page and the IRS’ pages including detailed instructions for non-profits.
A comprehensive handy Compliance Guide for 501(c) (3) organizations can be seen here.
Federal and State Filing Requirements |
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Form / Filing |
File With |
Date Due |
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| Articles of Organization, Articles of Amendment or other changes | Secretary of the Commonwealth, One Ashburton Place Boston, MA 02108-1512 or online | When first forming organization or as needed | |
| Annual Report | Secretary of the Commonwealth, One Ashburton Place Boston, MA 02108-1512 or online | On or before Nov 1st annually (Fixed date for all corporations) | |
| Form 990 or 990EZ, – Include Schedule A– Assess need for Schedule B each year. NOTE: Form 990s are subject to public inspection, see Appendix D | Internal Revenue Service Center Ogden Utah 84201-0027 | On or before the 15th day of the 5th month after the accounting period ends [Example: If fiscal year end is June 30, the Report due by Nov 15th] | |
| Form PC – include Schs A1 and A2 and request a Certificate of Solicitation in return | Office of Attorney General Martha Coakley Non-Profit Organizations/Public Charities Division One Ashburton Place Boston, MA 02108 | 4+1/2 mos after fiscal year ends [Example: If year end is June 30, the Report due by Nov 15] | |
| Forms1099 /1096 – Report non-employee compensation if over $600. | IRS Service Center Cincinnati, OH 45999 | Forms1099 – are sent to the payor by January 31 Form 1096 – reports 1099 activity to IRS by Feb 28. | |
Raffle or Bazaar Filing Requirements |
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Form / Filing |
File With |
Date Due |
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| Before conducting a raffle, M.G.L. c. 271, s. 7A requires the organization to obtain a raffle/bazaar permit from the City or Town clerk where the raffle will be held. The permit application must include: Application for Permit to Conduct Raffles and Bazaars | Newton City Clerk Applications for raffle/bazaar permit available here. | Apply at least 2 months prior to the event (MA Lottery Comm rules) | |
| Raffle and/or Gaming Tax Return | MA State Lottery Commission.See also Conducting Raffle and Bazaars. | Tax Report and payment (tax) are due within 10 days after the event. | |
Other Filing or Reporting Requirements |
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Form / Filing |
Filed With |
Date Due |
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| Application for Tax Exemption from Mass DOR Form ST-2 and periodic renewal. | Refer to discussion on our Key Reference Links page. | After IRS grants Tax-exempt status per the Form 1023 filing. | |
| Tax Acknowledgement letters | Sent to those who contribute more than $250 to the organization. For details on responsibilities related to contributions, see IRS Pub 1771: Charitable Contributions Recordkeeping. | Must be a contemporaneous, written correspondence, provided at the latest before the donor files his/her next tax return. | |