Administering a PTO: Key Reference Links

Mass Attorney General’s Office – MA oversight for public charities soliciting from the public

IRS – Tax Information for Charities & Other Non-Profits

Mass Secretary of the Commonwealth (governs business entity formation and legal regulation)

Mass Department of Revenue – handles the state’s tax related compliance, including sales tax

Other not-for-profit references

  • – is a company which provides all kinds of resources for PTO’s. Their archive page on Bylaws/Nonprofit has a number of useful articles.
  • GuideStar is a non-profit organization whose mission is “to revolutionize philanthropy and nonprofit practice with information” on not-for-profits. See various useful links for non-profit administration on their site at