Massachusetts Form PC Annual Report Guide for Nonprofits

BLUF

Massachusetts public charities file Form PC with the Attorney General’s Non-Profit Organizations/Public Charities Division each year. The base due date is 4.5 months after fiscal year end (May 15 for calendar-year filers); most organizations file under the six-month extension by November 15. Fees range from $35 to $2,000. An independent audit is required at $500,000+ in gross support and revenue; a review is required at $200,000+. Rejections cluster around missing audits, missing Form 990, and fee miscalculation.

TL;DR

• Who: every public charity registered with the Massachusetts Public Charities Division.
• Due: 4.5 months after fiscal year end; with extension, 10.5 months (November 15 for calendar-year filers).
• Fee: $35-$2,000 based on gross support and revenue.
• Audit required: $500,000+ in gross support and revenue.
• Review required: $200,000-$500,000.
• Attach: complete federal Form 990 plus audit or review if applicable.

What Form PC is

Form PC is the Massachusetts Annual Charities Filing administered by the Attorney General’s Non-Profit Organizations/Public Charities Division under M.G.L. Chapter 12 Sections 8E through 8M. Massachusetts has one of the more demanding state charitable oversight regimes, with audit thresholds that kick in earlier than most states.

Who must file

Every public charity registered with the Public Charities Division must file Form PC annually, including:

• Massachusetts-incorporated 501(c)(3) public charities
• Out-of-state charities that solicit contributions in Massachusetts
• Charitable trusts holding Massachusetts assets
• Private foundations with Massachusetts nexus

Religious organizations and certain educational institutions have specific exemptions. Most conventional 501(c)(3) nonprofits file.

Due date and extension

The base due date is 4.5 months after fiscal year end. For calendar-year filers, that is May 15. A six-month extension brings the practical deadline to November 15 for calendar-year filers, and most Massachusetts charities file under extension because the audit cycle typically does not complete in time for the base due date.

Fee schedule

Form PC fees are tiered by gross support and revenue:

• Under $100,000: $35
• $100,000 to $250,000: $70
• $250,000 to $500,000: $125
• $500,000 to $1,000,000: $250
• $1,000,000 to $10,000,000: $500
• $10,000,000 to $100,000,000: $1,000
• Above $100,000,000: $2,000

Using the wrong tier triggers a deficiency notice.

Audit and review thresholds

Massachusetts’s attestation thresholds are lower than most states:

• Gross support and revenue $500,000 or more: independent audit by CPA
• Gross support and revenue $200,000 to $500,000: CPA review
• Below $200,000: no attestation required; Form PC still due

This matters strategically. A mid-sized nonprofit at $600,000 in Massachusetts needs an audit even though it is well below the federal $1 million Single Audit threshold. Many Massachusetts charities carry an annual audit expense earlier in their growth curve than their counterparts in states with higher thresholds.

Required attachments

• Complete copy of federal Form 990 (or 990-EZ, 990-PF)
• Audited financials (at $500K+)
• Reviewed financials (at $200K-$500K)
• Signed Form PC
• Correct fee payment

Filing checklist

• Public Charities Division registration active
• Fiscal year end aligned with federal filing
• Gross support and revenue computed accurately
• Audit or review complete and attached
• Form 990 attached in full
• Officers and directors updated
• Form PC signed by authorized officer
• Correct fee paid
• Online confirmation and PDF retained

Common rejection reasons

1. Missing audit or review at the applicable threshold
2. Missing Form 990 attachment
3. Incorrect fee amount
4. Missing signature
5. Late filing without documented extension
6. Lapsed registration

Deficiency notices typically give 30-60 days to cure. Unresolved deficiencies escalate to registration suspension and loss of solicitation authority in Massachusetts.

Renewal schedule

Form PC is an annual obligation. For calendar-year filers who file under extension, the working cadence is:

• January-May: audit or review fieldwork
• June-September: final financial statements and audit deliverables
• October: Form PC preparation
• November 15: extended filing due
• December: confirmation retained, next-year calendar set

How GrantPipe helps

GrantPipe tracks state charitable registration renewals alongside federal grant reporting cadence, restricted-fund workflow, and donor work in one operating record. For Massachusetts nonprofits managing Form PC at the same time as federal SF-425 submissions and a state-required audit engagement, the filing calendar, audit status, and supporting documentation live in one shared system. Start with a free trial to set the Form PC deadline alongside the rest of the organization’s compliance calendar.

DEFINITION

Form PC

The Massachusetts annual report filed by public charities with the Attorney General's Non-Profit Organizations/Public Charities Division. Required for all registered charities.

DEFINITION

Public Charities Division

The division within the Massachusetts Attorney General's office responsible for oversight of charitable organizations under M.G.L. Chapter 12 Sections 8E-8M.

DEFINITION

Gross support and revenue

Total contributions plus other revenue, used as the threshold measure for Massachusetts audit and review requirements and fee tiers.