What are the AGO filing requirements for a charitable organization?
Any charitable organization organized, operating, or raising funds in Massachusetts must register with the Non-Profit Organizations/Public Charities Division by filing a copy of its articles of organization or other governing instrument, its by-laws, and a list of the board of directors. After it completes its first year of activity, the organization must file annually the “Form PC” along with the appropriate IRS Form 990, the correct filing fee based on its annual revenue, and any required audit or review. Annual filings are due four and one-half months after the conclusion of the charity’s fiscal year. (See Professional Solicitor or Fundraiser and the “Instructions for Form PC” on the Forms & Instructions page for more detailed information on these requirements.) If the organization intends to solicit funds from the public, it must first obtain a “Certificate for Solicitation” from the Division, unless exempted from this requirement by statute (see Overview of Solicitation ). Other M
