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Massachusetts · Form PC

Massachusetts public charity annual filing

File Form PC with the Form 990 and the fee four and a half months after the fiscal year ends, or with the IRS extension; a review is required above $500,000 in revenue and an audit above $1 million.

When
By the 15th day of the 5th month after the fiscal year ends (May 15 for a calendar year).
Agency
Massachusetts Attorney General, Non-Profit Organizations/Public Charities Division
Form
Form PC
Applies to
Nonprofits formed in Massachusetts or asking its public for donations.
Fee
$35 to $2,000, by gross support and revenue
If missed
Loss of the certificate for solicitation and civil penalties
Source
www.mass.gov, read October 22, 2026
J
Jay explains

Every public charity that operates or solicits in Massachusetts is registered with the Attorney General and files Form PC every year four and a half months after its fiscal year ends, May 15 for a calendar year, with the same extension as the Form 990. The fee runs from $35 to $2,000 by gross support and revenue. Revenue over $500,000 requires reviewed financial statements and over $1 million an audit. Religious organizations are exempt.

Next dates

For a calendar year company. Shown as the agency states them; if a date falls on a weekend, file before it.

Also in Massachusetts

Massachusetts annual reportMassachusetts annual reportMassachusetts annual reportMassachusetts nonprofit annual reportMassachusetts health insurance responsibility disclosure (6 or more employees)Massachusetts corporate income tax returnMassachusetts corporate estimated tax paymentMassachusetts pass through entity returnMassachusetts personal income tax return with business incomeMassachusetts unemployment insurance wage reportMassachusetts annual withholding reconciliationMassachusetts Paid Family and Medical Leave contributions

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