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Step-by-step guide · checked against state sources
How to start a nonprofit in Massachusetts
Updated September 2026
Massachusetts is cheap to enter at $35 and busy to maintain: every public charity, however small, registers with the Attorney General and files Form PC yearly. Here is the whole path, checked against state sources.
File Articles of Organization under Chapter 180 with the Secretary of the Commonwealth for $35. Register with the Attorney General's charities division ($100 one-time) and get a Certificate for Solicitation before fundraising; there is no small-organization exemption. Annually: Form PC to the AG 4.5 months after fiscal year end, and a $15 annual report to the Secretary by November 1.
How to start a nonprofit in Massachusetts, step by step
Name your Massachusetts nonprofit
Check availability with the Corporations Division. A reservation costs $30 and holds the name for 60 days.
Choose your first board of directors
Plan on at least three people who are not related to each other. Some states allow fewer on paper, but three unrelated directors is what the IRS application works best with, and what funders expect. Pick people who will actually show up.
File your Articles of Organization (Chapter 180)
File Articles of Organization under M.G.L. Chapter 180 with the Secretary of the Commonwealth, online or by mail, for $35, one of the lowest filing fees in the country. Electronic filings carry an expedite surcharge, $6.00 in the $25.00 to $84.99 bracket the $35 articles fall into, so budget $41.00 online. The $3.50 surcharge some guides quote is the bracket for the $15 annual report, not for the articles.
Name your resident agent
Massachusetts calls it a resident agent, and the Chapter 180 form asks for one if any, so unlike most states it is not strictly required at formation. Naming one is still the sensible default: a Massachusetts address is what matters for service of process, and an officer can serve.
Adopt bylaws and hold your first board meeting
Bylaws are your internal rulebook: how directors are chosen, how votes work, what officers you have. At the first meeting the board adopts them, elects officers, and approves opening a bank account. Keep minutes; they are your first governance record.
Get your free EIN
It is free from the IRS; any site charging for an EIN is reselling a free thing. Apply online if your responsible party has an SSN or ITIN and your principal place of business is in the US. It takes minutes. Three limits to know: one EIN per responsible party per day, the tool is not open around the clock, and it times out after 15 minutes with nothing saved. Without an SSN or ITIN you file Form SS-4 by fax or mail instead, which takes weeks. You need the EIN for the bank account and every filing after this.
Apply for 501(c)(3) status with the IRS
Two forms, two fees. The short Form 1023-EZ has a $275 user fee, but you may use it only if you clear the whole Eligibility Worksheet. That means three things. Gross receipts did not exceed $50,000 in any of the past three years. They are not projected to exceed $50,000 in any of the next three years. And total assets are $250,000 or less. Churches, schools, hospitals and a few other types cannot use it at all. Everyone else files the full Form 1023, $600. This is the step that makes donations tax-deductible. The IRS currently issues 80 percent of 1023-EZ decisions within about 22 days and 80 percent of full 1023 decisions within about 191 days. It publishes current figures on its status page. Fees read 1 September 2026.
Handle Massachusetts taxes
For sales tax, register on MassTaxConnect after your IRS determination arrives: DOR issues a Form ST-2 exemption certificate, and you present Form ST-5 alongside it when purchasing. Your organization name and EIN must match the IRS letter exactly. For the corporate excise, check current DOR guidance for whether any filing applies to your situation.
Register to fundraise
Every public charity organized, operating, or fundraising in Massachusetts registers with the Attorney General's Non-Profit Organizations/Public Charities Division through the Online Charity Portal: $100 one-time initial fee, and a Certificate for Solicitation before any fundraising. There is no small-organization exemption, so even tiny charities register. Annually, Form PC with your IRS 990 attached is due 4.5 months after fiscal year end, with fees sliding upward from $35.
Stay in good standing
Two tracks, permanently: the AG's Form PC after each fiscal year, and the Secretary of the Commonwealth's annual report, $15, due by November 1 every year regardless of your fiscal year. Above $500,000 in revenue the AG wants reviewed or audited financials; above $1 million, audited.
Massachusetts-specific things to know
No small-org exemption, anywhere
Most states let tiny charities skip AG registration. Massachusetts does not. Budget the $100 registration and the annual Form PC from day one, whatever your size.
Two calendars that never merge
The AG runs on your fiscal year (Form PC at 4.5 months after close); the Secretary runs on November 1. Put both on the calendar separately or one will slip.
General information for people starting a nonprofit in Massachusetts, not legal or tax advice. Rules change and fees are updated; confirm specifics with the Massachusetts offices named on this page, the IRS, or a qualified professional before you file.
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Sources: Secretary of the Commonwealth, nonprofit information; Corporations Division fee schedule; Attorney General charities FAQ; DOR AP 101, sales tax exemption. Read August 2026, re-checked against the same primary sources 1 September 2026.