how can a nonprofit find it's attorney general account number in ma

How do I register a non profit organization in Massachusetts?

All public charities doing business in Massachusetts must register with the Non-Profit Organizations/Public Charities Division of the Attorney General's Office (AGO), and file annual financial reports with the AGO. Upon registration, the AGO will assign the public charity an Attorney General Account Number (AG Number).

What does the Office of Attorney General do for nonprofits?

All public charities doing business in the Commonwealth of Massachusetts must register with the Non-Profits/Public Charities Division and, thereafter, file annual financial reports with the AGO. Upon registration, the AGO will assign the public charity …

How do I Find my attorney general's account number?

How do I learn my Attorney General's account number? ... Office of the Attorney General, Non-Profit Organizations/Public Charities Division. One Ashburton Place, Boston, MA 02108 Directions . Phone. Call Non-Profit Organizations/Public Charities Division of the Attorney General's Office at (617) 963-2101.

How do I find a non-profit organizations/public charities form?

The Official Website of the Attorney General of Massachusetts. Mass.Gov Home ... • Perform a New Search : 1 results returned for the search AG Account Number: 051757 . You may select a Charity from the list below to view any available documents such as Form PC, IRS 990, or filed Financial Statements/Audits. ... Questions regarding the ...

How do I find information on a non-profit organization?

Our 990 Finder, GuideStar, Economic Research Institute, ProPublica or the National Center for Charitable Statistics are free tools to access information nonprofits report to the IRS. Secretary of State or other agency that monitors charities. Check to see if the organization is registered and in good standing.

What is an Ag Number Massachusetts?

All public charities doing business in Massachusetts must register with the Non-Profit Organizations/Public Charities Division of the Attorney General's Office (AGO), and file annual financial reports with the AGO. Upon registration, the AGO will assign the public charity an Attorney General Account Number (AG Number).

What is ma PC?

The Metropolitan Area Planning Council (MAPC) is the regional planning agency serving the people who live and work in the 101 cities and towns of Metropolitan Boston. Established in 1963, MAPC is a public agency created under Massachusetts General Law Chapter 40B Section 24.

Who oversees nonprofits in Massachusetts?

The Non-Profit Organizations/Public Charities Division is responsible for overseeing more than 23,000 public charities in Massachusetts.

Which is correct non-profit or nonprofit?

Ever wondered whether you should use “nonprofit” or “non-profit”? If you're in the U.S. or Canada, the answer is: non-profit. With the hyphen.Feb 24, 2016

Do all charities have to be registered?

All Charitable Incorporated Organisations (CIOs) must register with the Charity Commission, regardless of their annual income. CIOs do not formally exist as charities until they are registered.

Who Must File Massachusetts form PC?

As outlined in the AGO's Form PC Instructions, all charities with a Gross Support and Revenue of more than $5,000 must submit a federal form and/or probate account in order to meet their annual filing requirements.

What is the meaning of MAPC?

MAPCAcronymDefinitionMAPCMath and Physics Club (band)MAPCMetropolitan Area Planning Council (Massachusetts)MAPCMultipotent Adult Progenitor CellMAPCMadison Avenue Presbyterian Church (New York, NY)7 more rows

Can a non-profit give to another nonprofit?

A charity cannot give gifts to non-profit organizations, businesses or individuals. A charitable organization (as opposed to a charitable foundation) is limited to gifting up to 50% of its income to other qualified donees.

What does it mean when an organization is non-profit?

A non-profit organization is a group organized for purposes other than generating profit and in which no part of the organization's income is distributed to its members, directors, or officers.

How many nonprofits are in Massachusetts?

33,000 nonprofitsAccording to the Massachusetts Nonprofit Network, the state has roughly 33,000 nonprofits, although only about 20,000 have recurring annual revenues, an indicator of an active organization. The percentage of active nonprofits in Massachusetts is higher than in many other states with comparable populations, MNN says.Jul 4, 2016

Forms for Initial Registration

All public charities doing business in the Commonwealth of Massachusetts must register with the Non-Profits/Public Charities Division and, thereafter, file annual financial reports with the AGO. Upon registration, the AGO will assign the public charity an Attorney General Account Number (AG Number).

Form PC

The form PC is filed by annually by all nonprofit charitable organizations conducting business in the Commonwealth of Massachusetts.

Form PC-F and Instructions

In order to process a proposed dissolution, all public charities that are required to report to the AGO must submit the following:

Form PC-IF

Please see the Attorney General's page on Donor-Restricted Gifts for more information on form PC-IF.

Professional Fundraiser Forms

All professional fundraiser forms can be found on the Attorney General's Office Professional Fundraiser Guide.

Charitable Organization Complaint Form

The Non-Profit Organizations/Public Charities Division has jurisdiction to investigate complaints that involve:

What to do when a charity stops doing business in Massachusetts?

When the charity stops doing business in Massachusetts, it should notify the AGO in writing of its date of withdrawal. The charity will have to file a final Form PC to account for activity through that withdrawal date. If the charity wishes to begin soliciting funds or engaging in charitable work in the Commonwealth at any point in the future, it should contact the Division first to discuss re-activation procedures.

How to form a nonprofit corporation?

The Non-Profit Organizations/Public Charities Division recommends that groups wishing to form nonprofit charitable corporations: 1 learn about the legal obligations of individuals forming charities by consulting an attorney prior to incorporation; and 2 consider carefully whether the charitable purposes they have in mind could be satisfactorily addressed by any existing charity or charities.

What are the bylaws of a nonprofit organization?

The bylaws of a nonprofit organization should be written carefully and clearly. Bylaws provide the framework for governance and management of the nonprofit organization. Bylaws regulate the conduct of all members of the nonprofit organization. Generally, bylaws dictate:

What is the purpose of Articles of Incorporation in Pennsylvania?

In Pennsylvania, the format and contents of Articles of Incorporation are governed by the Nonprofit Law which sets forth the specific provisions or requirements that must be met. When forming a nonprofit corporation, it is advisable to engage an attorney to review the law and assist in drafting the Articles. Articles of Incorporation must be filed with the Department of State. Generally, Articles of Incorporation must contain information including, but not limited to, the following:

What are the duties of board members?

Board Members, senior management and members of committees must perform their duties in a manner they reasonably believe to be in the best interests of the corporation using the same degree of care, skill, caution and diligence that a person of ordinary prudence would use under similar circumstances. Decision-makers are required to make reasonable inquiries when analyzing contracts, investments, business dealings, and other matters. An individual who is acting in conformance with this standard will:

Why is property committed to charitable purposes protected?

Property committed to charitable purposes has special protection under the law because it relieves the public burden by advancing one or more general or specific charitable causes. As soon as money or property is donated or committed to a charitable purpose, the Attorney General acts on behalf of the public’s interest to ensure it is duly administered; including the assets held by nonprofit organizations formed for charitable purposes.

Can a non profit corporation have shareholders?

nonprofit corporation may elect to have shareholders. If a nonprofit corporation chooses to have shareholders, the fact that the corporation is organized on a stock share basis must be clearly denoted in its Articles of Incorporation. The bylaws should describe the denominations in which shares will be issued and the shares should be evidenced by share certificates. The face of each share certificate must contain a conspicuous statement that the corporation for which it is issued is a nonprofit corporation.

Do nonprofit boards pay for their services?

Board members and senior managers of nonprofit organizations are not always paid for their services and the bylaws should state whether any individual will be compensated. Individuals are not entitled to compensation unless a clear compensation agreement has been reached. The determination of whether or not to compensate individuals for their services is generally made by the board unless the bylaws provide otherwise.

Who has oversight over nonprofits in California?

The Attorney General has oversight over foreign entities involved in the nonprofit sector in California. Foreign entities are organizations legally formed outside of California (i.e., in another state or country), which includes foreign nonprofit corporations, charitable trustees, and for-profit fundraising professionals. This oversight covers not only the Supervision of Trustees and Fundraisers for Charitable Purposes Act, but other California laws as well.

How long does it take to register a charitable trust?

Every charitable corporation, unincorporated association, and trustee must register with the Attorney General’s Registry of Charitable Trusts within 30 days after it initially receives property. Property includes more than just money, such as supplies, food, clothing, real property, stocks and bonds, and other tangible gifts. Thus, even if the charity has no

Why are volunteers important?

Volunteers and interns are a tremendous resource to the nonprofit sector. Because organizations frequently benefit from volunteer assistance in pursuing their missions, it is important that organizations understand the legal and practical differences between paid and unpaid personnel. The use of volunteers and interns entails a certain level of risk both to and from an organization, including labor law violations for misclassification of the worker as a volunteer or intern when the worker, in fact, qualifies as an employee under the law. Other issues may arise, such as liability of the volunteer or organization to third parties for acts committed by the volunteer, misappropriation by the volunteer of the organization’s tangible or intangible property, and unintended tax consequences for any benefits provided to the volunteer that are not exempt (e.g., living allowances or other in-kind benefits that do not qualify as de minimis fringe benefits excluded from tax).

What makes California so great?

What makes California great? The generous people who live here. Californians are big-hearted and charitable. We step up to help those in need, whether in response to natural catastrophes, man-made tragedies, or families struggling in our local communities. In 2017, charities operating in California reported receiving over $236 billion dollars in revenue.

How long does it take to file a RRF-1?

Form RRF-1 must be filed within four months and fifteen days after the end of the organization’s fiscal or calendar year. This generally coincides with the organization’s reporting requirements with the IRS and FTB. If the organization obtains an extension to file with the IRS, the Registry honors that extension.

When do you file 199N?

Form 199 or Form 199N must be filed on or before the 15th day of the fifth month following the close of an organization’s annual tax accounting period (i.e., May 15 for a calendar-year organization). Failure to file either form for three consecutive years results in loss of tax exemption. Also, late filings, or filing with incomplete information, may result in penalties.

Who has oversight over trusts?

The Attorney General has oversight jurisdiction over trusts that are created or hold assets for charitable purposes. More specifically, the Attorney General represents the public beneficiaries of charitable trusts, and not only has the right, but the duty, to protect charitable gifts and the public beneficiaries’ interests in charitable trusts.6

What is the role of a non profit officer?

Nonprofit officers also play a critical role in implementing and carrying out the organization’s mission. Officers are responsible to the nonprofit’s board of directors. Officers carry out the board’s decision and directives, and are generally more involved in the day-to-day operations and business of the nonprofit.

What is the fiduciary duty of a nonprofit?

Specifically, directors owe a fiduciary duty to the nonprofit to act in good faith, with care, loyalty, obedience, and honesty in fact, and in the best interests of the organization, among other things. Minnesota courts have long held that the law imposes the highest standard of integrity on the bearers of these duties.

Why is it important to have good governance?

Proper governance is critical to ensuring that nonprofit organizations operate smoothly, protect and appropriately administer charitable assets, and faithfully fulfill their mission. Many compliance issues regarding nonprofits can be traced back to weak, inattentive, or absent governance of the organization.

What is a Minnesota nonprofit?

Stat. ch. 317A. A nonprofit corporation’s purpose and activities must serve the organization’s mission to benefit the public, and may not be operated to profit other persons or entities.

What is the role of a director in a charity?

Directors are responsible for the management of the business and affairs of the corporation, and strong board oversight is critical to the proper operation of the organization. Directors must supervise and govern the charity’s efforts in carrying out its mission. This does not mean that directors are required to manage the day-to-day activities ...

Can the IRS revoke a nonprofit?

The IRS grants, oversees, and may rev oke a nonprofit’s tax-exempt status. For more information about the IRS’s general oversight of nonprofits and federal tax issues affecting nonprofits, you may visit the IRS’s Charities & Nonprofits webpage.

Is a nonprofit tax exempt?

Most nonprofits are exempt from taxa tion. There are more than two dozen different types of tax exemptions under the Internal Revenue Code, with exemption under section 501 (c) (3) being the most well-known. The IRS grants, oversees, and may revoke a nonprofit’s tax-exempt status. For more information about the IRS’s general oversight ...