Massachusetts domestic nonprofit corporations generally must file an annual report with the Secretary of the Commonwealth, Corporations Division, on or before November 1 each year. Certain organizations are exempt, including specified religious organizations, nonprofit schools or colleges, charitable hospitals, and certain library associations. The current filing fee is $15.
Key Details
- Due Date: Annually on or before November 1st.
- Agency: Massachusetts Secretary of the Commonwealth – Corporations Division.
- Filing Methods: Online or by mail.
- Required Information: Your organization’s identification number, business name, address, and details of its officers and directors.
- Domestic vs. Foreign Nonprofits: The November 1st deadline applies to domestic nonprofits—those incorporated in Massachusetts. A foreign nonprofit (one incorporated outside of Massachusetts) must file its annual report within 2.5 months after the close of its fiscal year.
Consequences of Non-Compliance
- Revocation of charter: If a nonprofit fails to file its annual report for two consecutive years, the Secretary of the Commonwealth’s Corporations Division will send a notice of default. If the report is not filed within 90 days after this notice is sent, the organization’s corporate charter may be revoked.
- Loss of legal standing: Revocation results in administrative dissolution, which means the nonprofit is no longer considered to be in good standing with the state. This causes the loss of the legal protections that corporate status provides. Failure to obtain Certificate of Good Standing is needed when nonprofit enters into certain transactions with lenders and financial institutions as well governmental agencies.
- Loss of corporate name: After a period of administrative dissolution, your nonprofit’s name may become available for another organization to use.
Filing Requirements
- Access the Online System: Log in to the Corporations Online Filing System with your Customer ID and PIN to file the report electronically.
- Complete the Report: Provide accurate information about your nonprofit’s business and officers.
- Submit: Follow the on-screen instructions to submit the report and pay the required fee.
- Mail Option: If mailing, download the fillable PDF annual report form from the Massachusetts Secretary of the Commonwealth website and send it to the mailing address provided.
For additional information, visit the Secretary of the Commonwealth’s website, specifically the Domestic Non-Profit Corporations section.