massachusetts attorney general which nonprofits file form pc

Most charitable organization formed in Massachusetts or operating in Massachusetts must file Form PC annually with the Non-Profit Organizations/Public Charities Division of the Attorney General’s office (the “Division”). This filing is due four and a half months after the close of the charitable organization’s fiscal year.

Full Answer

What is the form PC for nonprofit organizations in Massachusetts?

The form PC is filed by annually by all nonprofit charitable organizations conducting business in the Commonwealth of Massachusetts. Form PC Form PC Instructions 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: 1) A completed Form PC-F;

How many directors are needed for a Massachusetts Nonprofit Corporation?

The Non-Profit Organizations/Public Charities Division is responsible for overseeing more than 23,000 public charities in Massachusetts. It ensures appropriate application of charitable assets, investigates allegations and initiates enforcement actions in cases of breach of fiduciary duty, and supports transparency through publication of filed reports and forms. The Division also …

What does the Massachusetts non-profit organizations division do?

federally chartered organizations. The Form PC, including attachments, becomes a public record and is open to public inspection. Failure to file may result in legal action by the Attorney General’s Office, including the assessment of civil penalties against the charity or its officers or other authorized agents. B. You Must Be Registered

How do I dissolve a charitable organization in Massachusetts?

ANNUAL FILING REQUIREMENTS TO MAINTAIN MASSACHUSETTS NONPROFIT. MASSACHUSETTS STATE’S ATTORNEY GENERAL: File Attorney General Form PC, together with a copy of Form 990 or 990-EZ Note that the due date is 4 and a half months after the end of the fiscal year; Send to: Division of Public Charities Office of the Attorney General Commonwealth …

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.

Do non profits file tax returns?

Federal Filing Requirements for NonprofitsMost charitable nonprofits that are recognized as tax-exempt have an obligation to file an annual information return with the IRS. ... A charitable nonprofit's Form 990 must be filed with the IRS on the 15th day of the 5th month after the close of the nonprofit's fiscal year.More items...

Do churches have to file annual reports in Massachusetts?

Secretary of State oversees all corporations in Massachusetts (as well as LLCs, limited partnerships, etc.). Nonprofits that are incorporated fall within the Secretary's purview. All nonprofit corporations must file an Annual Report on or before November 1st of each year. …. Except churches & religious organizations.

What is a 501 c )( 3 nonprofit?

Section 501(c)(3) is one of the tax law provisions granting exemption from the federal income tax to nonprofit organizations that exist for religious, charitable, scientific, literary, or educational purposes, among others. See the IRS's website for more information on the designation of charitable organizations.

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.

Who files a Form 990?

Tax-exempt organizationsTax-exempt organizations, nonexempt charitable trusts, and section 527 political organizations file Form 990 to provide the IRS with the information required by section 6033.

What is the difference between 990 and 990-EZ?

Form 990-EZ is the IRS form required for midsized tax-exempt organizations with annual gross receipts between $50,000 and $200,000. Form 990 is the IRS form required for larger tax-exempt organizations with annual gross receipts over $200,000.

What is a Form 990 for nonprofits?

Form 990 is the IRS' primary tool for gathering information about tax-exempt organizations, educating organizations about tax law requirements and promoting compliance. Organizations also use the Form 990 to share information with the public about their programs.

Can a PC be a non profit?

PC is a professional corporation formed and controlled by a Section 501(c)(3) public charity (Parent). PC's sole shareholder is an individual employed and selected by Parent....Exempt Organization Tax Services• Terence Kennedy(216) 583-1504• Debra Heiskala, West Region – San Diego(858) 535-73559 more rows•Mar 1, 2019

Can Massachusetts nonprofit PC form be amended?

Articles of Amendment A non-profit corporation may amend its articles of organization by a vote of two thirds of its members legally qualified to vote at a meeting called for the purpose of amending its articles. M.G.L.A. c180 § 7; 950 CMR § 106.09.

How many board members are required for a nonprofit in Massachusetts?

threeA 501(c)(3) eligible nonprofit board of directors in Massachusetts MUST: Have a minimum of three unrelated board members. Elect the following members: president (that must serve as a director as well), treasurer, and clerk.

How many board members are required for a nonprofit in Massachusetts?

threeA 501(c)(3) eligible nonprofit board of directors in Massachusetts MUST: Have a minimum of three unrelated board members. Elect the following members: president (that must serve as a director as well), treasurer, and clerk.

Are non profits tax exempt in Massachusetts?

Once your corporation has its IRS 501(c)(3) exemption, it is eligible for an exemption from Massachusetts state income taxes. To qualify, you must register your nonprofit online with the Massachusetts Department of Revenue. You must supply a copy of your nonprofit's IRS exemption letter.

Is MADD a good organization?

MADD also ranks poorly with another charitable giving guide. Charity Navigator gives MADD an overall rating of 1 of 4 stars, the lowest level rating reserved only for a charity that “fails to meet industry standards.”

Do non profits receive 1099?

A Form 1099 is the miscellaneous income tax form, used to prepare and file income information that is separate from wages, salaries, or tips. For nonprofits, you must issue this form when you contract individual workers and vendors to complete work for the organization.

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:

Does Massachusetts require charities to file annual reports?

Massachusetts requires all public charities operating in Massachusetts to register and file annual reports with the AGO's Non-Profit Organizations/Public Charities Division. Public charities operate for the exclusive benefit of the public and these annual reports provide a valuable source of information regarding a charitable organization's programs, activities, and finances.

What is the AGO in Massachusetts?

These organizations operate solely for the benefit of the public, and the Attorney General's Office (AGO) is responsible for protecting the public's interest in their activities. The Non-Profit Organizations/Public ...