Last Updated: February 2026
Nonprofits that solicit contributions from Massachusetts residents are generally required to obtain authorization from the Massachusetts Attorney General before conducting fundraising. Massachusetts is considered a more structured compliance state due to its annual reporting, tiered fee structure, and defined financial documentation thresholds.
Organizations fundraising nationally often include Massachusetts early in their registration planning to avoid delays or interruptions to solicitation activity.
Managing registrations in multiple states? Contact Ironwood Registrations
Explore all charitable solicitation registration requirements by state
At-a-Glance Overview
Regulating Agency
Massachusetts Office of the Attorney General — Non-Profit Organizations/Public Charities Division
Initial Registration Required
Yes, prior to soliciting contributions. Upon filing the nonprofit will receive an Attorney General Account Number (AG Number).
Registration Term
Typically valid for one year.
Renewal Requirement
Annual filing required.
Filing Method
Initial registration and annual reporting are generally submitted through the state’s online charity portal.
Annual Financial Reporting
Required with each annual filing.
Fee Structure
Annual fees are based on total gross support and revenue.
Form Name
Form PC.
Who Must Register in Massachusetts
A charitable organization is generally required to register if it:
- Solicits donations from individuals or businesses located in Massachusetts
- Conducts online, mail, or event-based fundraising accessible to Massachusetts residents
- Uses third-party fundraising firms or commercial co-venturers
- Is headquartered in Massachusetts and engages in charitable fundraising
These requirements apply to both in-state and out-of-state nonprofits.
Out-of-state organizations registering solely for charitable solicitation are not automatically required to separately qualify to do business in the state, although additional business activity may trigger that obligation.
Initial Registration Process
Initial registration is completed electronically with the Attorney General’s Public Charities Division.
Organizations should expect to provide:
- Organizational formation documents
- Governing documents
- IRS determination letter
- Current IRS Form 990 series return (unless revenue is minimal)
- Lists of officers, directors, and executive leadership
Two authorized officers typically certify the filing.
Massachusetts charges an initial registration fee and applies a tiered annual reporting fee based on financial activity.
Financial Reporting & Audit Requirements
Massachusetts has clearly defined thresholds tied to total gross support and revenue:
- $500,000 to $1 million: CPA-reviewed financial statements required
- Over $1 million: Audited financial statements prepared by an independent CPA required
Organizations below these levels generally submit their IRS Form 990 or equivalent financial documentation.
Private foundations filing Form 990-PF are typically not required to submit separate audited or reviewed financials solely for charitable registration purposes.
Because Massachusetts uses revenue-based thresholds that overlap with requirements in several other jurisdictions, larger nonprofits often coordinate audit timing to satisfy multiple states simultaneously.
Exemption Overview
Certain organizations may qualify for exemption from registration, including:
- Religious organizations and affiliated ministries
- Some educational institutions
- Membership organizations that solicit only internally
- Organizations receiving minimal public contributions
- Certain healthcare or governmental entities
Even where exemption is available, organizations should document eligibility before fundraising.
Nationwide comparison of exemption rules
Annual Renewal Requirements
Massachusetts requires annual reporting to maintain active solicitation authority.
Typical annual filing includes:
- Annual report submission
- Updated organizational information
- IRS Form 990 or equivalent financial documentation
- Applicable annual fee based on financial size
Annual reporting is generally due approximately four and a half months after the close of the organization’s fiscal year.
Extensions are commonly available if requested in advance.
Nationwide comparison of renewal timelines
Massachusetts in a Multi-State Compliance Strategy
Massachusetts’ annual reporting structure, financial documentation thresholds, and fee schedule make it a state that benefits from coordinated compliance management—particularly for organizations raising funds nationally.
Organizations managing multiple state registrations often align audit preparation and Form 990 completion with Massachusetts filing deadlines to reduce administrative risk.
For broader multi-state planning guidance: Nationwide Fundraising Compliance Guide
Need Help Managing Massachusetts Registration?
Ironwood Registrations assists nonprofits with coordinated multi-state charitable solicitation filings, renewal tracking, and financial documentation planning.
Or contact our team directly.