Nonprofit Compliance
Massachusetts Nonprofit Compliance Calendar
Every IRS and Massachusetts filing deadline a 501(c)(3) needs to track — what's due, when, and what happens if you miss it.
Federal filings (IRS)
- Federal 990 / 990-EZ / 990-N / 990-PFIRS Form 990 series — annual information returnDue: 15th day of 5th month after fiscal year end (May 15 calendar-year)3 consecutive years unfiled = AUTOMATIC loss of tax-exempt status.Filing details →
- Federal 8868Form 8868 — automatic 6-month extensionDue: On or before the original 990 due dateExtends 990 deadline 6 months (Nov 15 calendar-year).Filing details →
- Federal 941Form 941 — quarterly payroll taxDue: Apr 30, Jul 31, Oct 31, Jan 31Penalties + interest on late deposits.Filing details →
Massachusetts state filings
- Massachusetts Annual ReportMassachusetts nonprofit annual report (Secretary of the Commonwealth, Corporations Division)Due: Domestic nonprofits: due Nov 1 annually (fixed, regardless of fiscal year). Foreign nonprofits: within 2.5 months after fiscal year end$15 online / $18.50 paper fee. Revocation of corporate charter after two consecutive years of non-filing. File federal Form 990 series with the IRS.Filing details →
- Massachusetts Form PCMassachusetts Form PC — charitable annual report (Attorney General, Non-Profit/Public Charities Division)Due: 4 months 15 days after fiscal year end (May 15 calendar-year); registered/compliant orgs receive an automatic 6-month extension (no request needed)$25/month late fee. Filing fee $35–$2,000 by revenue. E-filing mandatory via the MA Charity Portal (paper no longer accepted).Filing details →
Massachusetts requirements overview
Registration: File Articles of Organization with the Massachusetts Secretary of the Commonwealth. Apply for state tax-exempt status with the Massachusetts Department of Revenue.
Annual filing: File an Annual Report with the Secretary of the Commonwealth. File Form PC with the Attorney General's Division of Public Charities. File federal Form 990 with the IRS.
Solicitation: Register with the Massachusetts Attorney General, Division of Public Charities (Form PC), before soliciting. Annual renewal required.
Informational only — not legal or tax advice. Deadlines reflect general rules and may not capture every exception for your organization. Always verify with your state charity regulator and the IRS. Holdings' bookkeeping tracks these for you.