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Is an out-of-state (foreign) charitable corporation required to file “Form PC” for fiscal years elapsed prior to commencing business in Massachusetts?

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Is an out-of-state (foreign) charitable corporation required to file “Form PC” for fiscal years elapsed prior to commencing business in Massachusetts?

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No. Unless specifically instructed otherwise by the Division, a foreign charitable corporation files its first “Form PC” for its first fiscal year of business in the Commonwealth.

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