The filings and coverages a Massachusetts nonprofit keeps current every year, in plain language. Run the quick scan to see where your organization stands today.
Quick compliance scan
Enter your organization and answer a few questions. You'll see where you stand on each baseline requirement.
Has your annual report been filed with the Secretary of the Commonwealth for the most recent year?
Is your Certificate of Good Standing current?
Is your Form PC filed and current with the Attorney General?
Do you hold a current Certificate for Solicitation?
Do your financial statements meet the level required for your revenue?
Has your Form 990, 990-EZ or 990-N been filed for the most recent year?
If you have unrelated business income, has Form 990-T been filed?
Is your ST-2 certificate active and unexpired?
Is workers' compensation coverage active?
Is general liability coverage active?
Is directors and officers coverage active?
Is property coverage active?
0 of 12 answered — unanswered items come back as “needs review”.
Massachusetts compliance baseline
What Massachusetts nonprofits keep current each year — who requires it, when it is due, and what happens if it lapses.
Annual Report — Secretary of the Commonwealth
Massachusetts Secretary of the Commonwealth, Corporations Division
Massachusetts nonprofit corporations organized under M.G.L. c. 180 file an annual report with the Corporations Division confirming the organization's officers, directors and address.
How often
Every year
If it lapses
The corporation falls out of good standing, which blocks a Certificate of Good Standing and can hold up grants, contracts and financing.
Form PC — Attorney General, Public Charities Division
Massachusetts Attorney General, Non-Profit Organizations/Public Charities Division
Public charities operating or soliciting in Massachusetts register with the Attorney General and file the annual Form PC with financial statements attached.
How often
Annually, within four and a half months of fiscal year end
If it lapses
The charity can be listed as delinquent, and solicitation authority and funder eligibility are affected until filings are caught up.
Thresholds changed on 11/20/2024. At $500,000 or less you may attach internal or compiled statements. Over $500,000 a CPA review is required. Over $1,000,000 an independent CPA audit is required with the Form PC.
How often
Tied to each year's gross support and revenue
If it lapses
The Form PC is incomplete without the right level of financial statement, and filings are rejected or flagged.
Exempt organizations file a 990-N, 990-EZ or full Form 990 depending on gross receipts. The return is public and is the first document most funders read.
How often
Annually, the 15th day of the fifth month after fiscal year end
If it lapses
Three consecutive years without a filing results in automatic revocation of tax-exempt status.
Generally accepted coverage — funder and landlord requirement
Covers bodily injury and property damage claims arising from programs, events and premises. Leases and grant agreements typically name minimum limits.
How often
Continuous, renewed annually
If it lapses
Claims fall to the organization, and contracts that require proof of coverage are out of compliance.
Directors and officers (D&O) insurance
Generally accepted coverage — board protection
Protects board members and officers against claims tied to governance decisions. Most board recruits ask whether it is in place.
How often
Continuous, renewed annually
If it lapses
Board members carry personal exposure for governance decisions.
Property insurance
Generally accepted coverage — lease requirement
Covers owned or leased space, equipment and contents. Landlords generally require it in writing.
How often
Continuous, renewed annually
If it lapses
Loss of equipment or space is uninsured, and lease terms may be breached.
Where to check: regulatory agencies
The search order LP Seven works — name of record first, then the state registers, then the IRS
5 agencies
Start here. Everything downstream — the AG registration, the IRS record, the bank, the grant application — keys off the exact legal name and the entity ID on file here.
