Change log
Every database migration applied to CharityFile, and changes to the fees, deadlines, exemptions, penalties and other state facts in our database, with the date of each. The database writes each fact entry itself and refuses a change that does not name who made it. It also refuses to edit or delete an entry, so a correction always appears as a new entry.
See /coverage for the share of rows whose quote we found in its source and the oldest review per jurisdiction, /api/quality for the machine-readable JSON snapshot, the RSS feed of the newest 200 entries, or the CSV export of every entry.
244 database migrations since Apr 24, 2026, and 1115 fact changes since Sep 9, 2026.
Browse by category:Exemption (42)Fee (26)Deadline (20)Penalty (13)Data seed (5)Correction (3)Re-verification (2)Time-windowed override (1)
Showing 7 database migrations and 41 fact changes affecting MA.Show all →
Fact changes
Oct 14, 2026
- Oct 14, 2026MA deadline rule: extension quote added; extension source url none → https://www.mass.gov/info-details/frequently-asked-questions-about-charitable-organizations
Source: mass.gov · send source
“Charitable organizations that are registered and in compliance with annual reporting requirements of the Non-Profit Organizations/Public Charities Division will be granted an automatic 6-month extension. A written request is not required.”
Made by: CharityFile operator - Oct 14, 2026MA deadline rule: extension notes Automatic 6-month extension, no written request, if the charity is registered and in compliance with annual reporting. Not IRS-conditional. → Automatic 6-month extension with no written request, only for a charity that is registered and in compliance with the Division's annual reporting requirements.; source quote replaced
Source: mass.gov · send source
“When is the annual Form PC filing due? It is due to the Division within four and one-half months of the conclusion of the charity's fiscal year. How can I file a Form PC ? Please use the AGO's new Charity Portal! More information, including instructional videos, can be found here. How do I get an extension for my annual Form PC filing? Charitable organizations that are registered and in compliance with annual reporting requirements of the Non-Profit Organizations/Public Charities Division will be granted an automatic 6-month extension. A written request is not required.”
Made by: CharityFile operator - Oct 14, 2026MA fee schedule added: fee type renewal; fee amount $125; fee calculation notes Secretary of the Commonwealth fee for the annual report of a foreign corporation (G.L. c.156D §16.22): $125, $100 if filed electronically, $150 if not filed timely.; source url https://www.sec.state.ma.us/divisions/corporations/general-information/corporations-filing-fees.htm; form name SOC Foreign Corporation Annual Report (c.156D §16.22); verification status verified
Source: sec.state.ma.us · send source
“Foreign and Foreign Professional Corporations Registration in Massachusetts $400.00 ($375 if filed by fax) Certificate of Amendment $100.00 Certificate of Withdrawal $100.00 Annual Report $125.00; $150.00 if not filed timely ($100 if filed electronically)”
Made by: CharityFile operator - Oct 14, 2026MA deadline rule added: deadline type annual_report; base reference fiscal_year_end; offset months 3; offset day 15; offset anchor day; extension available 0; extension auto granted 0; extension conditional on irs 0; calculation notes Each foreign corporation authorized to transact business in Massachusetts delivers an annual report to the Secretary of the Commonwealth within 2½ months after the end of its fiscal year (c.156D §16.22(c); the official text prints it as '21/2 months'). Read as the 15th day of the third month after the fiscal year end: March 15 for a December 31 year end.; source url https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXII/Chapter156D/Section16.22; form name SOC Foreign Corporation Annual Report (c.156D §16.22); cycle years 1; filing class corporate; verification status verified
Source: malegislature.gov · send source
“(c) The annual report shall be delivered to the secretary of state within 21/2 months after the end of the fiscal year of the corporation.”
Made by: CharityFile operator
Sep 23, 2026
- Sep 23, 2026MA fee schedule: source url https://www.mass.gov/info-details/mass-general-laws-c12-ss-8f → https://malegislature.gov/Laws/GeneralLaws/PartI/TitleII/Chapter12/Section8F
Source: malegislature.gov · send source
“The civil penalty shall be in an amount of up to $50 per day for each day subsequent to the end of the 30 day period until a complete report is filed; provided, however, that the maximum aggregate penalty assessed with respect to any report shall not be greater than $10,000.”
Made by: CharityFile operator - Sep 23, 2026MA fee schedule: source url https://www.mass.gov/info-details/mass-general-laws-c12-ss-8f → https://malegislature.gov/Laws/GeneralLaws/PartI/TitleII/Chapter12/Section8F
Source: malegislature.gov · send source
“$2,000, if more than $100,000,000”
Made by: CharityFile operator - Sep 23, 2026MA fee schedule: source url https://www.mass.gov/info-details/mass-general-laws-c12-ss-8f → https://malegislature.gov/Laws/GeneralLaws/PartI/TitleII/Chapter12/Section8F
Source: malegislature.gov · send source
“$1,000, if more than $10,000,000 but not more than $100,000,000”
Made by: CharityFile operator - Sep 23, 2026MA fee schedule: source url https://www.mass.gov/info-details/mass-general-laws-c12-ss-8f → https://malegislature.gov/Laws/GeneralLaws/PartI/TitleII/Chapter12/Section8F
Source: malegislature.gov · send source
“$500, if more than $1,000,000 but not more than $10,000,000”
Made by: CharityFile operator - Sep 23, 2026MA fee schedule: source url https://www.mass.gov/info-details/mass-general-laws-c12-ss-8f → https://malegislature.gov/Laws/GeneralLaws/PartI/TitleII/Chapter12/Section8F
Source: malegislature.gov · send source
“two hundred and fifty dollars, if more than five hundred thousand dollars but not more than $1,000,000”
Made by: CharityFile operator - Sep 23, 2026MA fee schedule: source url https://www.mass.gov/info-details/mass-general-laws-c12-ss-8f → https://malegislature.gov/Laws/GeneralLaws/PartI/TitleII/Chapter12/Section8F
Source: malegislature.gov · send source
“one hundred and twenty-five dollars, if more than two hundred and fifty thousand dollars but not more than five hundred thousand dollars”
Made by: CharityFile operator - Sep 23, 2026MA fee schedule: source url https://www.mass.gov/info-details/mass-general-laws-c12-ss-8f → https://malegislature.gov/Laws/GeneralLaws/PartI/TitleII/Chapter12/Section8F
Source: malegislature.gov · send source
“seventy dollars, if more than one hundred thousand dollars but not more than two hundred and fifty thousand dollars”
Made by: CharityFile operator - Sep 23, 2026MA fee schedule: source url https://www.mass.gov/info-details/mass-general-laws-c12-ss-8f → https://malegislature.gov/Laws/GeneralLaws/PartI/TitleII/Chapter12/Section8F
Source: malegislature.gov · send source
“thirty-five dollars, if not more than one hundred thousand dollars”
Made by: CharityFile operator
Sep 16, 2026
- Sep 16, 2026MA exemption: source url https://www.mass.gov/regulations/940-CMR-200-regulations-of-the-director-of-public-charities → https://www.mass.gov/doc/940-cmr-2-regulations-of-the-director-of-public-charities/download
Source: mass.gov · send source
“Any public charity exempt from filing reports pursuant to 940 CMR 2.02(1)(a) through (d) shall not be required to register under M.G.L. c. 12, § 8E.”
Made by: not recorded - Sep 16, 2026MA audit threshold: source quote replacedMade by: not recorded
Sep 15, 2026
- Sep 15, 2026MA penalty: source cite M.G.L. c.12 §8F (Solicitation of Funds for Public Charities Act) → M.G.L. c.12 §8FMade by: not recorded
- Sep 15, 2026MA exemption: source quote replaced
Source: mass.gov · send source
“Any public charity exempt from filing reports pursuant to 940 CMR 2.02(1)(a) through (d) shall not be required to register under M.G.L. c. 12, § 8E.”
Made by: not recorded - Sep 15, 2026MA fee schedule: revenue min $100,000,000 → $100,000,000.01
Source: mass.gov · send source
“$2,000, if more than $100,000,000”
Made by: not recorded - Sep 15, 2026MA fee schedule: revenue min $10,000,000 → $10,000,000.01
Source: mass.gov · send source
“$1,000, if more than $10,000,000 but not more than $100,000,000”
Made by: not recorded - Sep 15, 2026MA fee schedule: revenue min $1,000,000 → $1,000,000.01
Source: mass.gov · send source
“$500, if more than $1,000,000 but not more than $10,000,000”
Made by: not recorded - Sep 15, 2026MA fee schedule: revenue min $500,000 → $500,000.01
Source: mass.gov · send source
“two hundred and fifty dollars, if more than five hundred thousand dollars but not more than $1,000,000”
Made by: not recorded - Sep 15, 2026MA fee schedule: revenue min $250,000 → $250,000.01
Source: mass.gov · send source
“one hundred and twenty-five dollars, if more than two hundred and fifty thousand dollars but not more than five hundred thousand dollars”
Made by: not recorded - Sep 15, 2026MA fee schedule: revenue min $100,000 → $100,000.01
Source: mass.gov · send source
“seventy dollars, if more than one hundred thousand dollars but not more than two hundred and fifty thousand dollars”
Made by: not recorded - Sep 15, 2026MA required attachment: source url none → https://www.mass.gov/info-details/audits-and-reviews-for-charitable-organizations; source quote added; verification status unverified → verifiedMade by: not recorded
- Sep 15, 2026MA required attachment: condition description revenue > $500,000 → gross revenue > $500,000 and <= $1,000,000; source url none → https://www.mass.gov/info-details/audits-and-reviews-for-charitable-organizations; source quote added; verification status unverified → verifiedMade by: not recorded
- Sep 15, 2026MA required attachment: source url none → https://www.mass.gov/doc/form-pc/download; source quote added; verification status unverified → verifiedMade by: not recorded
- Sep 15, 2026MA required attachment: attachment name Constitution and Bylaws → By-Laws; source url none → https://www.mass.gov/doc/npcd-portal-instructions/download; source quote added; verification status unverified → verifiedMade by: not recorded
- Sep 15, 2026MA required attachment: source url none → https://www.mass.gov/doc/npcd-portal-instructions/download; source quote added; verification status unverified → verifiedMade by: not recorded
- Sep 15, 2026MA deadline rule: due event none → before engaging in charitable work or raising funds in the commonwealth
Source: malegislature.gov · send source
“before engaging in charitable work or raising funds in the commonwealth, register with the division by filing a copy of its charter, articles of organization, agreement of association or instrument of trust, a true copy of its constitution and by-laws and a one-time initial registration fee of $100”
Made by: not recorded - Sep 15, 2026MA conditional duty added: condition kind veterans_org; source url https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXI/Chapter68/Section19A; verification status verifiedMade by: not recorded
- Sep 15, 2026MA conditional duty added: condition kind solicitation_certificate; source url https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXI/Chapter68/Section19; verification status verifiedMade by: not recorded
- Sep 15, 2026MA conditional duty added: condition kind solicitation_certificate; source url https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXI/Chapter68/Section19; verification status verifiedMade by: not recorded
- Sep 15, 2026MA conditional duty added: condition kind exemption_notice; source url https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXI/Chapter68/Section20; verification status verifiedMade by: not recorded
- Sep 15, 2026MA deadline rule: source quote replaced
Source: mass.gov · send source
“Annual filings are due four and one-half months after the conclusion of the charity's fiscal year.”
Made by: not recorded - Sep 15, 2026MA fee schedule: source url https://www.mass.gov/info-details/mass-general-laws-c12-ss-8f → https://malegislature.gov/Laws/GeneralLaws/PartI/TitleII/Chapter12/Section8E
Source: malegislature.gov · send source
“a one-time initial registration fee of $100”
Made by: not recorded - Sep 15, 2026MA deadline rule: display form name none → Charity Portal Registration eForm
Source: malegislature.gov · send source
“before engaging in charitable work or raising funds in the commonwealth, register with the division by filing a copy of its charter, articles of organization, agreement of association or instrument of trust, a true copy of its constitution and by-laws and a one-time initial registration fee of $100”
Made by: not recorded
Sep 14, 2026
- Sep 14, 2026MA required attachment: attachment name IRS Form 990 → Copy of IRS Return; description Required if gross revenue > $25,000 → The IRS return the organization actually files (Form 990, 990-EZ, 990-PF, or 990-N).; is conditional 1 → 0; condition description gross revenue > $25,000 → noneMade by: not recorded
- Sep 14, 2026MA required attachment removed: registration type initial; attachment name Certificate for Solicitation; description Required if soliciting from public, unless exempt; is conditional 0Made by: not recorded
- Sep 14, 2026MA penalty: description MA Form PC late-filing violations carry tiered statutory civil penalties under M.G.L. c.12 §8F. AG sends notice of delinquency. After a 30-day cure window, civil penalty accrues at up to $50 per day per report until a complete report is filed. Maximum aggregate penalty per report: $10,000. AG also has authority to seek injunctive relief, restitution, and equitable orders for substantive (non-late-filing) violations under c.12 §§8E-8M. Plus M.G.L. c.68 violations (solicitation rules) carry separate criminal exposure under §29. M.G.L. c.12 §8E civil penalty (verified verbatim 2026-04-30): up to $50 per day for each day a public charity remains unregistered after 30-day notice, with maximum aggregate penalty of $10,000 for failure to register. Penalty may be assessed against responsible officers/agents who had authority to cause the public charity to comply per §8E(e). Initial registration fee per §8E is $100 one-time. → M.G.L. c. 12, § 8F civil penalty of up to $50 per day after a 30-day notice until a complete report is filed, maximum aggregate $10,000 per report; the director may assess that civil penalty against a responsible officer or agent. A public charity, or an officer or agent, who willfully files a report false in any material representation is punished by a fine of not more than $5,000 or imprisonment of not more than 1 year, or both. Solicitation crime is M.G.L. c. 68, § 32(d), not § 29.; source url https://www.mass.gov/info-details/mass-general-laws-c12-ss-8f → https://malegislature.gov/Laws/GeneralLaws/PartI/TitleII/Chapter12/Section8F; criminal scope organization → both; source quote replacedMade by: not recorded
- Sep 14, 2026MA exemption: requires filing 1 → 0; source quote replaced
Source: mass.gov · send source
“shall not be required to register under M.G.L. c. 12, § 8E.”
Made by: not recorded - Sep 14, 2026MA deadline rule: extension days 180 → none; extension months none → 6; extension notes AUTOMATIC 6-month extension (no written request required) for charities in compliance with annual reporting requirements per Mass.gov AG Public Charities FAQ. Effective max deadline: 10.5 months from FYE. → Automatic 6-month extension, no written request, if the charity is registered and in compliance with annual reporting. Not IRS-conditional.
Source: mass.gov · send source
“Annual filings are due four and one-half months after the conclusion of the charity's fiscal year. Charitable organizations that are registered and in compliance with annual reporting requirements of the Non-Profit Organizations/Public Charities Division will be granted an automatic 6-month extension. A written request is not required.”
Made by: not recorded - Sep 14, 2026MA deadline rule: calculation notes Initial Form PC registration must be filed before any solicitation in MA per M.G.L. c.12 §8F. Online filing MANDATORY since September 1, 2023; paper submissions no longer accepted. → Initial registration is under M.G.L. c. 12, § 8E: before engaging in charitable work or raising funds in the commonwealth, file governing documents and a one-time $100 fee. Form PC is the later annual filing. Online filing through the Charity Portal is mandatory since 1 September 2023; paper submissions are no longer accepted.; source url https://www.mass.gov/info-details/online-charity-filing-portal → https://malegislature.gov/Laws/GeneralLaws/PartI/TitleII/Chapter12/Section8E; source quote replaced
Source: malegislature.gov · send source
“before engaging in charitable work or raising funds in the commonwealth, register with the division by filing a copy of its charter, articles of organization, agreement of association or instrument of trust, a true copy of its constitution and by-laws and a one-time initial registration fee of $100”
Made by: not recorded
Applied migrations
August 2026
- Aug 11, 2026
April 2026
- Apr 30, 2026Re-verificationMA 8e verbatim chrome mcp pull
- Apr 29, 2026
- Apr 29, 2026MA soc annual report
- Apr 29, 2026
- Apr 29, 2026
- Apr 28, 2026
Fact entries record changes to fees, deadlines, exemptions, penalties, required attachments, agencies, audit thresholds, deadline extensions and conditional duties, including changes made directly in the database. A fee, deadline, exemption or deadline extension entry shows the source quote and link of its row, or says what the entry did not record. Migration entries record every migration applied to the production database. This page shows every entry. The database refuses to edit or delete an entry of either kind. “Made by: not recorded” marks an entry from before we recorded who made each change.