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.
C. 156c, section 2(2), LLCs are defined specifically as “unincorporated organizations formed under c. 156c and having 1 or more members.”xv This in turn means that any non-profit LLCs in Massachusetts will be responsible for all of their real and personal property taxes, which can amount to a significant tax liability.
Who Must File a Form PC? Every public charity organized or operating in Massachusetts or soliciting funds in Massachusetts must file a Form PC, except organizations which hold property for religious purposes or certain federally chartered organizations.
How to Start a Nonprofit in Massachusetts Name Your Organization. Recruit Incorporators and Initial Directors. Appoint a Registered Agent. Prepare and File Articles of Incorporation. File Initial Report. Obtain an Employer Identification Number (EIN) ... Store Nonprofit Records. Establish Initial Governing Documents and Policies.
Massachusetts requires all public charities operating in Massachusetts to register and file annual reports with the AGO's Non-Profit Organizations/Public Charities Division.
The AGO's Public Charities Filing Search website allows you to search for and access the annual reports of public charities filed with the AGO, as well as documents filed by professional fundraisers. You may search by name, Attorney General registration number, or FEIN #.
Initially, to form the nonprofit, three directors are sufficient. In fact, in Massachusetts, one person is sufficient to form a nonprofit corporation, but this is not recommended for a nonprofit that plans to seek tax-exempt status. But to actually move the nonprofit assertively into its mission, more will be required.
Initially, to form the nonprofit, three directors are sufficient. In fact, in Massachusetts, one person is sufficient to form a nonprofit corporation, but this is not recommended for a nonprofit that plans to seek tax-exempt status.
The Attorney General's Non-Profit Organizations/Public Charities Division. The Non-Profit Organizations/Public Charities Division is responsible for overseeing more than 25,000 public charities in Massachusetts.