Regulatory Filings for PTOs

 

Regulations are subject to change and the PTO Council is not in a position to advise on specific legal matters. However, we offer these resources below as well as links to State and Federal websites where you can access the current Massachusetts Non-Profit Corporation Forms, the Attorney General’s Public Charities and Not for Profits  page and the IRS’ pages  including detailed instructions for non-profits.

A comprehensive handy Compliance Guide for 501(c) (3) organizations can be seen here.

 

Federal and State Filing Requirements

Form / Filing

File With

Date Due
Articles of Organization, Articles of Amendment or other changes Secretary of the Commonwealth, One Ashburton Place Boston, MA 02108-1512 or online When first forming organization or as needed
Annual Report Secretary of the Commonwealth, One Ashburton Place Boston, MA 02108-1512 or online On or before Nov 1st annually (Fixed date for all corporations)
Form 990 or 990EZ, – Include Schedule A– Assess need for Schedule B each year. NOTE: Form 990s are subject to public inspection, see Appendix D Internal Revenue Service Center Ogden Utah 84201-0027 On or before the 15th day of the 5th month after the accounting period ends [Example: If fiscal year end is June 30, the Report due by Nov 15th]
Form PC – include Schs A1 and A2 and request a Certificate of Solicitation in return Office of Attorney General Martha Coakley Non-Profit Organizations/Public Charities Division One Ashburton Place Boston, MA 02108 4+1/2 mos after fiscal year ends [Example: If year end is June 30, the Report due by Nov 15]
Forms1099 /1096 – Report non-employee compensation if over $600. IRS Service Center Cincinnati, OH 45999 Forms1099 – are sent to the payor by January 31 Form 1096 – reports 1099 activity to IRS by Feb 28.

Raffle or Bazaar Filing Requirements

Form / Filing

File With

Date Due
Before conducting a raffle, M.G.L. c. 271, s. 7A requires the organization to obtain a raffle/bazaar permit from the City or Town clerk where the raffle will be held. The permit application must include: Application for Permit to Conduct Raffles and Bazaars Newton City Clerk Applications for raffle/bazaar permit available here. Apply at least 2 months prior to the event (MA Lottery Comm rules)
Raffle and/or Gaming Tax Return MA State Lottery Commission.See also Conducting Raffle and Bazaars. Tax Report and payment (tax) are due within 10 days after the event.

Other Filing or Reporting Requirements

Form / Filing

Filed With

Date Due
Application for Tax Exemption from Mass DOR Form ST-2 and periodic renewal. Refer to discussion on our Key Reference Links page. After IRS grants Tax-exempt status per the Form 1023 filing.
Tax Acknowledgement letters Sent to those who contribute more than $250 to the organization. For details on responsibilities related to contributions, see IRS Pub 1771: Charitable Contributions Recordkeeping. Must be a contemporaneous, written correspondence, provided at the latest before the donor files his/her next tax return.