Massachusetts Charitable Solicitation Registration Compliance Checklist
TLDR
Massachusetts requires every public charity that solicits or holds assets in the Commonwealth to register with the Attorney General's Non-Profit Organizations/Public Charities Division before any fundraising occurs. This checklist covers initial registration via the Short Form, annual Form PC filings, the $500,000 audit threshold, the $200,000 CPA review threshold, the Annual Report with the Secretary of the Commonwealth, and the closeout obligations when activity in Massachusetts ends.
Why Massachusetts Registration Is Centralized
Massachusetts has one of the most centralized charitable oversight regimes in the country. The Attorney General’s Non-Profit Organizations/Public Charities Division is the single point of contact for charitable registration — there is no separate solicitation registry. The division registers every public charity holding assets or soliciting in the Commonwealth and maintains a public-facing database where every Form PC, audit report, and registration status is searchable. Foundations, donors, and government grantors check this database before issuing grants.
If your organization is incorporated in Massachusetts, raises money from Massachusetts residents, or holds property in trust for charitable purposes within the Commonwealth, you must register before you solicit a single dollar. This checklist walks through registration, annual Form PC, the financial review and audit thresholds, and the closeout steps when you stop operating in Massachusetts.
Step 1: Determine Whether You Must Register
- Confirm registration triggers. You must register if your organization (a) is incorporated in Massachusetts, (b) holds assets or property in Massachusetts for charitable purposes, or (c) solicits contributions from Massachusetts residents — including online solicitation that targets Massachusetts donors.
- Check exemption categories. Religious organizations, accredited educational institutions, hospitals, and certain government-affiliated entities are exempt from registration. Most 501(c)(3) public charities are not.
- Document your basis for any claimed exemption. If you believe you are exempt, keep written documentation of the exemption category and the supporting facts.
Massachusetts Charitable Solicitation Registration Compliance Checklist
A practical checklist for registering and maintaining charitable solicitation status in Massachusetts. Delivered by email.
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- Form PC
- Annual public charity filing required by the Massachusetts AGO Public Charities Division, due 4.5 months after fiscal year end with sliding fee and required financial schedules.
DEFINITION
- Short Form Public Charity Registration
- Initial registration filing for new charities registering with the Massachusetts AGO; $100 fee.
DEFINITION
- AGO Public Charities Division
- The Massachusetts Attorney General division responsible for registering, overseeing, and enforcing public charity law in the Commonwealth.
DEFINITION
Q&A
When does an out-of-state nonprofit need to register in Massachusetts?
When it specifically targets Massachusetts residents through email, mailing lists, paid ads, or social media, or when it receives substantial contributions from Massachusetts on a repeated basis. A passive donate page accidentally receiving an occasional Massachusetts gift is generally not enough to trigger registration.
Q&A
What is the Form PC late penalty?
Late filings shift status to 'Delinquent' on the AGO database and may incur penalties. Continued non-compliance leads to suspension of solicitation rights. Reinstatement requires filing all delinquent Form PCs.
Frequently asked