Massachusetts Fundraising Licensing

• An organization that is primarily religious in purpose and falls under the regulations 940 CMR 2.00
• An organization that does not raise or receive contributions from the public in excess of $5,000 during a calendar year or does not receive contributions from more than ten persons during a calendar year, if all of their functions, including fundraising activities, are performed by persons who are not paid for their services and if no part of their assets or income inures to the benefit of, or is paid to, any officer or members

In-state nonprofits file the Form PC. Out-of-state nonprofits file the URS.

Note that separate from fundraising registration, ALL nonprofits doing business in Massachusetts must register with the Attorney General's Office (AGO) and file annual financial reports.

Mail

Initial registration fee of $100 plus:

• $50 Schedule A-2 fee for organizations registering before their initial fiscal year end date, or
• $35-$2,000 (depending on gross support and revenue) for organizations registering in subsequent fiscal years

• As of September 2014, the Short Form PC is no longer being accepted as a registration document.
• Note the list of attachments that first-time registrants must attach to the application. This includes disclosing contracts with professional fundraisers.
• The President and another officer or trustee must sign. Signatures need not be notarized.
• Some Massachusetts counties and municipalities may require charities that solicit in-person to register prior to fundraising.

Form PC. Even exempt organizations must file.

Mail

$35-$2,000, depending on gross support and revenue.

Due annually by 4.5 months after the close of your nonprofit's fiscal year. So if your fiscal calendar ends December 31, then the renewal is due May 15.

• Attach a copy of your IRS Form 990
• Charities raising $200K+ must submit a financial statement

Form PC

Send a cover letter explaining the change in fiscal year along with the Form PC and a copy of the amended Articles of Incorporation.

Form 10: Registration Statement to be filed by Commercial Co-Venturers

Mail

$200

Form 10: Registration Statement to be filed by Commercial Co-Venturers (Renewal)

Mail

$200

Annually by December 31.

Form 10B: Addendum to Registration Statement to be Filed by Commercial Co-venturers

Mail

$0

Within 10 days of signing and prior to the commencement of any new co-venturing activity.

The charity must be registered to solicit charitable contributions or otherwise exempt for the contract to be accepted.

Form 11B: Commercial Co-Venturer’s Annual Financial Report

Mail

$0

Annually by February 28 of the year following the reporting year.

Annual financial reports need to be filed for every campaign the co-venturer engages in.

Form 10 (RTF): Registration Statement

$400

Form 10 (RTF): Registration Statement (Renewal)

$400

Annually by December 31.

File a copy of each additional fundraising contract within 10 days of signing.

Form 10 (RTF): Registration Statement

$1,000

http://www.mass.gov/ago/doing-business-in-massachusetts/public-charities-or-not-for-profits/soliciting-funds/professional-fundraiser-guide.html

$1,000

Annually by December 31.

Form 10A: Addendum to Registration Statement to be Filed by Professional Solicitors

$0

Within 10 days of signing and prior to the commencement of any new solicitation contract.

Form 11A: Professional Solicitor’s Annual Financial Report

$0

Annually by February 28 of the year following the reporting year.

Annual financial reports need to be filed for every charitable campaign the solicitor works on.