Massachusetts Public Charity Registration and Form PC

Massachusetts at a glance

Registration: Required, unless an exemption applies. Attorney General, Non-Profit Organizations/Public Charities Division handles it. Source
Filing: Form PC. Source
Renewal: Your renewal is due the 15th day of the 5th month after your fiscal year end. Source
Renewal fee: $35 to $2,000, by band. Source
Late filing: A late fee applies, in the words of the source. Source
Extension: Form PC: automatic extension. Source
Exemptions: 2 listed, each quoted. Source

Every deadline, fee and exemption quotes its source and links to it.

Overview

Regulatory Agency: Attorney General, Non-Profit Organizations/Public Charities Division
Registration Required: Yes

Track your Massachusetts deadlines automatically

Your Massachusetts renewal is due the 15th day of the 5th month after your fiscal year end. CharityFile emails reminders before that date. Reminders need a paid plan or a live trial. Initial registration is due before engaging in charitable work or raising funds in the commonwealth.

Track My Massachusetts Filings →

Fee Schedule

Revenue range	Fee
$0 to $100,000	$35 Source: malegislature.gov · verified September 23, 2026 (23 days ago) · send source “thirty-five dollars, if not more than one hundred thousand dollars”
$100,000.01 to $250,000	$70 Source: malegislature.gov · verified September 23, 2026 (23 days ago) · send source “seventy dollars, if more than one hundred thousand dollars but not more than two hundred and fifty thousand dollars”
$250,000.01 to $500,000	$125 Source: malegislature.gov · verified September 23, 2026 (23 days ago) · 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”
$500,000.01 to $1,000,000	$250 Source: malegislature.gov · verified September 23, 2026 (23 days ago) · send source “two hundred and fifty dollars, if more than five hundred thousand dollars but not more than $1,000,000”
$1,000,000.01 to $10,000,000	$500 Source: malegislature.gov · verified September 23, 2026 (23 days ago) · send source “$500, if more than $1,000,000 but not more than $10,000,000”
$10,000,000.01 to $100,000,000	$1,000 Source: malegislature.gov · verified September 23, 2026 (23 days ago) · send source “$1,000, if more than $10,000,000 but not more than $100,000,000”
$100,000,000.01 or more	$2,000 Source: malegislature.gov · verified September 23, 2026 (23 days ago) · send source “$2,000, if more than $100,000,000”

Late filing fee

Late fee 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.” — malegislature.gov

Annual filing

Your renewal is due the 15th day of the 5th month after your fiscal year end

Form PC: automatic extension. Massachusetts grants this extension automatically — you do not need to file anything to claim it. The final deadline is 6 months after the original due date. Even after the original due date, this filing stays within the extension window until then.

Source: mass.gov · verified October 14, 2026 (2 days ago) · 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.”

Other filings this state names

SOC Foreign Corporation Annual Report (c.156D §16.22) corporate filing
Source: malegislature.gov · verified October 14, 2026 (2 days ago) · 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.”
SOC Annual Report (§26A) corporate filing
Source: malegislature.gov · verified August 11, 2026 (2 mo ago) · send source
“shall annually, on or before November first, prepare and submit to the state secretary a certificate which shall be signed under the penalties of perjury by an officer of such corporation”

Required Documents

Form PC. Forms and instructions: Agency page

By-Laws
For the initial registration
Source: mass.gov · verified September 15, 2026 (1 mo ago) · send source
“Organization's y-laws.”
Charter/Articles of Organization
For the initial registration
Source: mass.gov · verified September 15, 2026 (1 mo ago) · send source
“Organization's charter, articles of organization, agreement of association, instrument of trust, or written statement of purpose, whichever is applicable.”
Copy of IRS Return
For the renewal
Source: mass.gov · verified September 15, 2026 (1 mo ago) · send source
“Copy of IRS Return”
Audited Financial Statement
For the renewal
When: revenue > $1,000,000
Source: mass.gov · verified September 15, 2026 (1 mo ago) · send source
“If the organization has gross support and revenue that is more than $1,000,000 in the fiscal year, the financial statements must be prepared in accordance with generally accepted accounting principles (GAAP) and audited in accordance with generally accepted auditing standards for not-for-profit or governmental organizations.”
CPA Review Report
For the renewal
When: gross revenue > $500,000 and <= $1,000,000
Source: mass.gov · verified September 15, 2026 (1 mo ago) · send source
“If the organization has gross support and revenue greater than $500,000 and less than or equal to $1,000,000 in the fiscal year, it may, in lieu of submitting audited financial statements, submit reviewed financial statements prepared in accordance with generally accepted accounting standards (GAAP) or other comprehensive basis of accounting (OCBOA).”

Exemptions

Named organizations
This section shall not apply to the following public charities: the American…
Source: malegislature.gov · verified April 30, 2026 (5 mo ago) · send source
“This section shall not apply to the following public charities: the American National Red Cross; the Grand Army of the Republic; American Veterans of World War II, Korea and Vietnam; Vietnam Veterans of America; AMVETS; the United Spanish War Veterans; the American Legion; the disabled American Veterans of the World War; Military Order of the Purple Heart; the Paralyzed Veterans of America; the Veterans of World War I of the U.S.A.; Department of Massachusetts, Marine Corps League, Inc.; and the Veterans of Foreign Wars of the United States.”
Religious
Any public charity exempt from filing reports pursuant to 940 CMR 2.02(1)(a)…
Source: mass.gov · verified September 16, 2026 (1 mo ago) · 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.”

Duties that apply only to some organizations

If the organization claims an exemption from registration
“provided, however, that if the contributions raised from the public, whether or not all is received by any charitable organization during any calendar year, is in excess of five thousand dollars, it shall within thirty days after the date it shall have received total contributions in excess of five thousand dollars, register with and report to the division as required by section nineteen.”
Source: malegislature.gov · verified September 15, 2026 (1 mo ago) · send source
If the organization solicits before its first annual financial report is due
“No charitable organization required to be registered under this section shall solicit funds without a valid certificate of registration.”
Source: malegislature.gov · verified September 15, 2026 (1 mo ago) · send source
If the organization solicits before its first annual financial report is due
“Every charitable organization which will be soliciting funds before its first annual financial report is due under section eight F of chapter twelve, except an organization granted an exemption under section twenty, shall pay to the division a registration fee of fifty dollars before soliciting funds.”
Source: malegislature.gov · verified September 15, 2026 (1 mo ago) · send source
If the organization is a veterans organization
“Any person or charitable organization established for an advocacy, benevolent, educational, humane, patriotic, philanthropic, scientific or social welfare purpose on behalf of veterans or the military that intends to solicit contributions from persons within the commonwealth or to have contributions solicited on its behalf by other charitable organizations shall, prior to such solicitation, apply for designation as a veterans' charitable organization on a form issued by the division that shall include, but not be limited to: (i) the name of the organization and the purpose for which it is organized; (ii) the address of the organization and the address of any offices in the commonwealth or, if the organization does not maintain an office, the name and address of the person having custody of its financial records; and (iii) the charitable purposes for which solicited contributions shall be used.”
Source: malegislature.gov · verified September 15, 2026 (1 mo ago) · send source

How to File in Massachusetts

Massachusetts uses an online portal for charitable registration. Follow these steps to complete your filing:

1Visit the Massachusetts Attorney General's Charity Portal
2Create an account or log in to your existing account
3Choose initial registration or annual filing
4Enter your organization details
5Upload the required documents
6Pay the filing fee and submit

Enforcement in Massachusetts

Penalties

A public charity, or an officer or agent of a public charity, who willfully makes, executes or files a report false in any material representation shall be punished by a fine of not more than $5,000 or by imprisonment for not more than 1 year, or by both such fine and imprisonment.

Source: M.G.L. c.12 §8F · verified September 15, 2026 (1 mo ago) · send source

“A public charity, or an officer or agent of a public charity, who willfully makes, executes or files a report false in any material representation shall be punished by a fine of not more than $5,000 or by imprisonment for not more than 1 year, or by both such fine and imprisonment.”

Frequently Asked Questions

Does Massachusetts require charitable solicitation registration?

Yes. Massachusetts requires charitable organizations, as its statute defines them, to register. The Attorney General, Non-Profit Organizations/Public Charities Division handles registration.

Source: malegislature.gov · verified September 15, 2026 (1 mo ago) · 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”

How much does Massachusetts charitable registration cost?

The initial registration fee is $100. Annual filing fees in Massachusetts range from $35 to $2,000. Fee depends on annual revenue. Specifically: $35 for organizations with revenue $0 to $100,000; $70 for organizations with revenue $100,000.01 to $250,000; $125 for organizations with revenue $250,000.01 to $500,000; $250 for organizations with revenue $500,000.01 to $1,000,000; $500 for organizations with revenue $1,000,000.01 to $10,000,000; $1,000 for organizations with revenue $10,000,000.01 to $100,000,000; $2,000 for organizations with revenue $100,000,000.01 or more.

Source: malegislature.gov · verified September 15, 2026 (1 mo ago) · send source

“a one-time initial registration fee of $100”

When is the Massachusetts charitable registration filing deadline?

In Massachusetts, your renewal is due the 15th day of the 5th month after your fiscal year end. Initial registration is due before engaging in charitable work or raising funds in the commonwealth. Form PC: automatic extension. Massachusetts grants this extension automatically — you do not need to file anything to claim it. The final deadline is 6 months after the original due date. Even after the original due date, this filing stays within the extension window until then.

What documents are required for Massachusetts charitable registration renewal?

The primary form is Form PC. Forms and instructions: https://www.mass.gov/info-details/online-charity-filing-portal

Are there any exemptions from Massachusetts charitable registration?

Yes. This guide cites these Massachusetts exemptions:

Named organizations
Religious
Whether an exemption applies depends on your facts. Read the quoted source above.

Where do I file Massachusetts charitable registration?

Massachusetts charitable registration filings can be submitted through the Attorney General, Non-Profit Organizations/Public Charities Division's online portal. The official registration portal provides access to required forms and online filing capabilities.

Ready to track all your state deadlines?

CharityFile tracks charitable solicitation deadlines across every state where you fundraise. Compare plans and pick the one that fits your org’s tier.

See My Plan Options →