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 |