As of 2026-07-22 · verified against primary sources
Massachusetts charitable solicitation registration: requirements, fees, and deadlines
| Registration | Required |
| Agency | Massachusetts Attorney General — Non-Profit Organizations/Public Charities Division |
| Initial fee | $100 |
| Renewal fee | $35–$2,000, tiered on revenue |
| Renewal / report due | 4 months and 15 days after fiscal year end |
| Filing channel | Electronic filing available |
Who must register
Massachusetts generally requires charitable organizations to register with the Massachusetts Attorney General — Non-Profit Organizations/Public Charities Division before soliciting contributions there, unless an exemption applies. Requirements attach to out-of-state charities soliciting Massachusetts residents as well as local ones.
M.G.L. c. 12 § 8E(a) · official source
How to register in Massachusetts
- 01Register with the Massachusetts AG's Non-Profit/Public Charities Division through the Charity Portal before operating or fundraising in the commonwealth — e-filing has been mandatory since September 2023. The one-time registration fee is $100 and yields your AG Number; the solicitation certificate is folded into the same paperwork.M.G.L. c. 12 § 8E(a) (register before engaging in charitable work or raising funds; $100); c. 68 § 19 (no soliciting without a valid certificate); AGO guidan…
- 02File the annual Form PC through the Portal four and a half months after your fiscal year end, with a fee tiered on gross support and revenue ($35 to $2,000). Compliant charities get an automatic six-month extension — no written request, and not tied to an IRS extension. Note: a 990-N is not accepted; a 990-N-only filer prepares a pro-forma 990/990-EZ for Massachusetts.M.G.L. c. 12 § 8F (annual report at the director's determined time; fee tiers on gross support and revenue); AGO FAQ (due FYE + 4.5 months; automatic 6-month…
Exemptions we check for
Likely exempt if it is exempt from filing a federal return as a church or church-affiliated organization (Treasury Regulation § 1.6033-2(g)(1)(i)/(ii)/(iv)/(vii)) — such charities are exempt from Massachusetts annual reporting and, by regulation, from registration (940 CMR 2.02(1); M.G.L. c. 12 § 8F religious-property carve-out; c. 68 § 20(1) exempts religious organizations from the solicitation certificate).
940 CMR 2.02(1)(a) + closing sentence ('Any public charity exempt from filing reports pursuant to 940 CMR 2.02(1)(a) through (d) shall not be required to reg…
The state, not Steadworthy, decides whether an exemption applies.
Financial statement thresholds
- CPA review at $500,000+ gross revenue · M.G.L. c. 12 § 8F as amended by Acts 2024 c. 238 §§ 12-13 (Mass Leads Act, emergency law, EFFECTIVE 2024-11-20): CPA review (or audit) for gross support and …
- Independent audit at $1,000,000+ gross revenue · M.G.L. c. 12 § 8F as amended by Acts 2024 c. 238
If you use a paid fundraiser
Massachusetts's small-organization exemption from the solicitation certificate (contributions of $5,000 or less, or ten or fewer contributors, in a calendar year) requires all-volunteer operation on either prong — compensating anyone, including a paid fundraiser, removes it.
M.G.L. c. 68 § 20 — small-org exemption's prongs both conditioned on all-volunteer operation and no inurement.
If you haven't registered yet
A late Form PC can accrue a penalty of up to $50 a day, capped at $10,000 per report — discretionary, not automatic. Getting current means filing the overdue Form PC filings through the Charity Portal; the automatic six-month extension means a charity that files within the extended window isn't late at all.
M.G.L. c. 12 § 8F — late penalty up to $50/day, capped at $10,000 per report. · how to get current, calmly
Is your charity registered in Massachusetts? Check free.
Massachusetts registration: common questions
- Does a charity need to register to solicit donations in Massachusetts?
- Yes. Massachusetts generally requires charitable organizations to register with the Massachusetts Attorney General — Non-Profit Organizations/Public Charities Division before soliciting contributions in the state, unless an exemption applies. The requirement reaches out-of-state charities soliciting Massachusetts residents.
- How much does charitable registration cost in Massachusetts?
- The initial registration fee is $100, and renewal is $35–$2,000, tiered on revenue. Fees are stated as the state sets them; where a fee varies with contributions, the tiers are cited on this page.
- When is the Massachusetts charitable registration renewal due?
- 4 months and 15 days after fiscal year end. The date is computed from the organization's own fiscal year end under the rule this page cites, so it differs between charities.
- Are any charities exempt from registering in Massachusetts?
- Massachusetts recognizes exemptions, and this page lists each one we check for with its statutory citation. The state, not a third party, decides whether an exemption applies.
- Does Massachusetts require audited financial statements?
- Massachusetts requires an accountant's report above a revenue threshold. The lowest threshold on record is a review above $500,000 in gross revenue. Every threshold and its citation are listed on this page.
Related: registration fees by state · renewal deadlines by state · exemptions · all state registration requirements
Nearby states
Fundraising rarely stops at a border — where Massachusetts charities also commonly solicit:
Citations
- M.G.L. c. 12 § 8E(a) · source · verified 2026-07-22
- M.G.L. c. 12 § 8E(a) (register with the division) · source · verified 2026-07-22
- M.G.L. c. 12 § 8E(a) · source · verified 2026-07-22
- M.G.L. c. 12 § 8F STATUTORY tiers on GROSS SUPPORT AND REVENUE (excludes capital-asset gains/losses): <=$100k $35 / $70 / $125 / $250 / $500 / $1,000 / >$100… · source · verified 2026-07-22
- DIRECTOR-DETERMINED, guidance-based · source · verified 2026-07-22
- Charity Portal e-filing MANDATORY since 2023-09-01 ('paper submissions... no longer accepted' — AGO guidance; administrative mandate, no statute/CMR found). … · source · verified 2026-07-22
- 940 CMR 2.02(1)(a) + closing sentence ('Any public charity exempt from filing reports pursuant to 940 CMR 2.02(1)(a) through (d) shall not be required to reg… · source · verified 2026-07-22
- M.G.L. c. 12 § 8F as amended by Acts 2024 c. 238 §§ 12-13 (Mass Leads Act, emergency law, EFFECTIVE 2024-11-20): CPA review (or audit) for gross support and … · source · verified 2026-07-22
- M.G.L. c. 12 § 8F as amended by Acts 2024 c. 238 · source · verified 2026-07-22
- M.G.L. c. 12 § 8E(a) (register before engaging in charitable work or raising funds; $100); c. 68 § 19 (no soliciting without a valid certificate); AGO guidan… · source · verified 2026-08-07
- M.G.L. c. 12 § 8F (annual report at the director's determined time; fee tiers on gross support and revenue); AGO FAQ (due FYE + 4.5 months; automatic 6-month… · source · verified 2026-08-07
- M.G.L. c. 12 § 8F — late penalty up to $50/day, capped at $10,000 per report. · source · verified 2026-08-07
- M.G.L. c. 68 § 20 — small-org exemption's prongs both conditioned on all-volunteer operation and no inurement. · source · verified 2026-08-07
Statuses and requirements reflect public records and cited sources as of the dates shown. Informational, not legal advice.