| Audit Required | YES | If revenue exceeds $500,000. If revenue over $200,000 and not more than $500,000, CPA review required. |
|---|---|---|
| Due Date | Within 4 1/2 months of Fiscal Year end. | |
| Fee | 35.00 | If revenue under $100,000; $70 if $100,001-$250,000; $125 if $250,001-$500,000; $250 if over $500,000. |
| Financial Report | YES | (Mass. Form PC). |
| Important Note | ||
| Annual IRS 990 | YES | |
| Initial Audit | YES | If gross support and revenue is $500,000 or more (CPA review if between $200,000 and 500,000). |
| Initial Bylaws | YES | |
| Initial Certificate or Articles Of Incorporation | YES | |
| Make Checks Payable To | Commonwealth of Massachusetts | |
| E-Mail Contact | ||
| Exemption from annual registration upon request | NO | |
| Fees | 50.00 | |
| Fundraiser Contracts | YES | |
| Governing Law | ||
| Important Note | ||
| Contact | (617) 727-2200 | |
| IRS Determiniation Letter | YES | |
| IRS Form 990 | NO | Only with annual reports. |
| Mailing Address | Mass. Office of the Attorney General, Non-Profit Organizations/Public Charities Division, One Ashburton Pl., Rm 1413, Boston, MA 02108-1698 | |
| Signature Required | NO | |
| Period Covered | Indefinite. | |
| Renewal Due Date | ||
| Required Signatures | Two. The President or other authorized officer and the treasurer or Chief Financial Officer. | |
| Resident Registered Agent Required | NO | |
| Homepage | www.mass.gov/ago/charities | |