Start a nonprofit · Massachusetts
How to Start a Nonprofit in Massachusetts
Massachusetts charges $35 to file the articles of organization for a nonprofit, and the annual report costs $15. The larger task is the Attorney General's Non-Profit Organizations/Public Charities Division. Any charity organized, operating or raising funds in Massachusetts must register with it, a charity that wants to solicit also needs a Certificate for Solicitation, and registered charities file Form PC every year.
Every fee and rule on this page was checked against the agency's own publication on November 8, 2026. Sources are linked under each item.
At a glance
The Massachusetts requirements in one table.
| Type of entity | A Massachusetts nonprofit corporation under Chapter 180, created by filing Articles of Organization with the Secretary of the Commonwealth. You can file online, by fax, in person or by mail. |
|---|---|
| State filing fee | $35 for Articles of Organization. Articles of Amendment cost $15. |
| Federal exemption | Form 1023 ($600) or Form 1023-EZ ($275), filed electronically on Pay.gov. Sources: IRS fee page, IRS e-filing notice |
| Annual report | Due November 1, with a $15 fee. |
| Charity registration | Any charity organized, operating or raising funds in Massachusetts registers with the Attorney General's Non-Profit Organizations/Public Charities Division. To solicit, it also needs a Certificate for Solicitation unless a statute exempts it. Sources: AG charity FAQs, AG charity forms |
| Annual charity filing | Form PC, the IRS Form 990, the filing fee based on revenue, and any required audit or review, due four and one-half months after the fiscal year ends. Sources: AG charity FAQs |
The steps
Four steps, in the order they happen.
Check the name and file the articles of organization.
Search the Secretary of the Commonwealth's business entity database to confirm your name is available, then file Articles of Organization. You can file online, by fax, in person or by mail, and the nonprofit filing fee is $35. A business certificate is required only if the organization operates under a name other than its legal name.
Get an EIN.
The IRS issues Employer Identification Numbers for free, and the Commonwealth's guide sends nonprofits there for the federal filing requirements.
Sources: Starting a corporation
Apply to the IRS for 501(c)(3) status.
Forming a Massachusetts corporation does not by itself make it a tax-exempt charity. The federal application is Form 1023, with a $600 user fee, or the shorter Form 1023-EZ, with a $275 user fee, for smaller organizations that pass the eligibility worksheet in the form instructions. Both are filed electronically on Pay.gov, and the IRS returns paper applications. The IRS notes that the amounts can change.
The IRS answers with a determination letter, the written ruling that recognizes the exemption.
Sources: IRS fee page, IRS e-filing notice
Register with the Attorney General.
Any charitable organization that is organized, operating or raising funds in Massachusetts must register with the Attorney General's Non-Profit Organizations/Public Charities Division. The Attorney General assigns the organization an account number. Registration and the annual filings go through the Charity Portal, and the Division no longer accepts paper submissions for those filings.
To solicit funds from the public, the organization also needs a Certificate for Solicitation before it begins fundraising, unless a statute exempts it. The Attorney General's pages did not state the registration fee, so confirm it in the portal or with the Division at [email protected] or (617) 963-2101.
Sources: AG charity FAQs, AG charity forms
Who is exempt from registering
The Attorney General's exemptions and audit thresholds.
These come from the Attorney General's FAQ. The financial statement thresholds come from a November 20, 2024 notice that the FAQ describes, and the notice and the FAQ word them slightly differently.
Police and fire groups.
Generally not required to register, unless a fundraising appeal says a charitable purpose will benefit from the donations.
Sources: AG charity FAQs
Revenue of $500,000 up to $1,000,000.
Audited or reviewed financial statements are required.
Sources: AG charity FAQs
After you form
Staying in good standing.
Two filings recur, one with the Secretary of the Commonwealth and one with the Attorney General.
File the annual report by November 1.
The nonprofit annual report goes to the Secretary of the Commonwealth, due November 1, with a $15 fee.
File Form PC with the Attorney General.
After its first year, a charity files Form PC, the appropriate IRS Form 990, the filing fee based on annual revenue, and any required audit or review. Filings are due four and one-half months after the fiscal year ends. Registered charities in compliance with reporting requirements get an automatic six-month extension without a written request.
Sources: AG charity FAQs, AG charity forms
Common questions
Quick answers.
How much does it cost to start a nonprofit in Massachusetts?
The government fees are $35 to the Secretary of the Commonwealth plus the IRS user fee, which is $275 for Form 1023-EZ or $600 for Form 1023. That totals $310 or $635 as of the date this page was verified. The Attorney General's registration and annual filing fees are additional and based on revenue.
Do I have to register with the Massachusetts Attorney General?
Yes, if the charity is organized, operating or raising funds in Massachusetts, unless an exemption applies. To solicit funds from the public it also needs a Certificate for Solicitation.
When is the Massachusetts nonprofit annual report due?
November 1, with a $15 fee, to the Secretary of the Commonwealth. The separate Form PC to the Attorney General is due four and one-half months after the fiscal year ends.
Does Massachusetts require an audit?
Depending on revenue. According to the Attorney General's notice, a charity with revenue from $500,000 up to $1,000,000 files audited or reviewed statements, and one with $1,000,000 or more files audited statements.
After the filing
What comes next for a Massachusetts nonprofit.
The state filing is the short part. These are the next four jobs, and the book that handles each.
- Book I
Get the federal application and first-year budget right
The name, bylaws, the IRS application, a founding board and a first-year budget that balances.
- Book X
Start from finished documents
Forty annotated documents, including bylaws, budgets, policies, job descriptions and board papers, as editable Word files.
- Book VII
Build the board on purpose
What a board is for, recruiting for the skills you lack, working with the chair and running meetings that reach decisions.
- Book VIII
Stay in good standing
Charitable solicitation registration, operating in a second state, insurance and annual filings.
The complete set
All ten books and forty documents, $149.
All ten books in PDF and EPUB, plus the forty documents from Book X as editable Word files. The books are not sold separately.
Free when you join the list
Every Document a New Nonprofit Needs
Articles, bylaws, minutes, the exemption application, the policies and the filings: the whole sequence a new organization has to produce, in the order it arrives.
Sources
Where each figure comes from.
- Massachusetts Secretary of the Commonwealth, Corporations Division Filing Fees
- Mass.gov, Starting a corporation in Massachusetts
- Mass.gov, Frequently Asked Questions about Charitable Organizations
- Mass.gov, Non-Profit Organizations/Public Charities Forms
- IRS, Form 1023 and 1023-EZ: amount of user fee
- IRS, Changes to the exempt organization determinations process
Last verified November 8, 2026. Fees and rules change, so confirm with the agency before you file. This page is general information and not legal or tax advice.