Starting a nonprofit in Massachusetts

Incorporation

Filing

Articles of Organization — Nonprofit Corporation (M.G.L. Chapter 180)

Agency

Secretary of the Commonwealth, Corporations Division

State fee

$35 — never marked up by us

Processing

Online and fax filings process in 1–2 business days ($40 total with the surcharge); mail takes 1–2 weeks

Expedite

$5 online/fax expedite surcharge (processed within 1–2 business days)

Watch out

• Massachusetts nonprofits file 'Articles of Organization' (not 'Incorporation') under Chapter 180 — the standard form does NOT include the IRS-required 501(c)(3) purpose and dissolution clauses, which must be added in Article II/IV.
• Chapter 180 corporations must have a president, treasurer, and clerk — the clerk role surprises out-of-state founders.
• Nearly every Massachusetts public charity must ALSO register with the Attorney General — a separate, mandatory track beyond incorporation.

Ongoing compliance

Registered agent

Must have a Massachusetts street address; the resident agent accepts service of process for the corporation.

Charitable registration

Required — Massachusetts Attorney General, Non-Profit Organizations/Public Charities Division. Initial: $100. Renewal: Annual — Form PC with a sliding fee of $35–$2,000 based on gross support and revenue. Unlike most states, registration is required for operating as a public charity in Massachusetts, not just for soliciting. Filed online through the AG's portal.

Annual report

Annually by November 1 — $15 ($18.50 online/fax with surcharge)

State tax exemption

Apply through MassTaxConnect for the sales tax exemption certificate (Form ST-2); corporate excise exemption follows the IRS determination.