Massachusetts Nonprofits State Tax Overview

- Updated April 29, 2020 - 8.00 AM - Admin, ExpressTaxExempt

Read through this page to explore everything related to the State of Massachusetts's registration and reinstatement process of charity organizations.

To offer a comprehensive understanding, we have listed the filing methods the Massachusetts state accepts, details of the form to file, how an organization can extend its filing deadline, the penalty imposed, and other links to important resources.

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1. Registrations of Non-Profit Corporation for Massachusetts

Massachusetts Nonprofits Registration statement

A non-profit corporation can organize a non-profit purpose consistently by filing articles of organization with the Corporations Division. M.G.L.A. c180 § 4; 950 CMR 106.03.

Articles of Organization can be filed Online or as Forms to the mailing address. The filing fee for Articles of Organization is $35.

Mailing Address to file Registration Statement with the State of Massachusetts

Mailing Address

The Commonwealth of Massachusetts:

Secretary of the Commonwealth
One Ashburton Place, Room 1717,
Boston, Massachusetts 02108-151

2. Massachusetts Nonprofit Annual Reports and Filing Instructions

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.

Filing Method: The annual report can be filed Online or as Forms to the mailing address.

The annual report fee: $15.

Mailing Address to file annual report with the State of Massachusetts

Mailing Address
The Commonwealth of Massachusetts
Secretary of the Commonwealth
One Ashburton Place, Room 1717,
Boston, Massachusetts 02108-1512

3. Application for Revival of a Massachusetts Nonprofit corporation

The revival of a Massachusetts nonprofit corporation can be done at any time following its dissolution for all or limited purposes by any interested person by filing an 'Application of Revival'. To effect a general revival, all annual reports owed for the last ten (10) fiscal years must be filed. M.G.L.A. Chapter 180, § 10C; M.G.L.A. c156B § 108; 950 CMR 104.18.

Filing Method: Application for Revival can be filed by Fax or Forms to the mailing address.

The Application for Revival fee: $40.

Mailing Address

Mailing Address:

The Commonwealth of Massachusetts
Secretary of the Commonwealth
One Ashburton Place, Room 1717,
Boston, Massachusetts 02108-1512

E-File Form 990-N (e-Postcard), 990-EZ, 990, 990-PF, 1120-POL, 8868
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