Internal Revenue Service (IRS)
- Charities & Nonprofits - General
- IRS Form 1023 - Application for Recognition of Exemption under Section 501(c)(3)
- IRS Form 990 - Return of Organization Exempt from Income Tax
- Form 990-EZ - Short Form Return of Organization Exempt from Income Tax
- Form 990-N - Electronic Filing for Small Exempt Organizations (e-Postcard)
- Terminating or Merging an Exempt Organization - IRS Guidelines
- New Health Care Tax Credit - IRS guidelines
- IRS guidance on application for reinstatement of tax-exempt status by nonprofits that have had their exempt status automatically revoked for failure to file returns.
- IRS online tool, Exempt Organizations Select Check, helps donors get up-to-date information about tax-exempt organizations' eligibility to receive contributions and tax exemption revocations.
Sources of Information and Assistance
- Massachusetts Nonprofit Network - A statewide organization that aims to strengthen Massachusetts through nonprofit advocacy, capacity-building, and public awareness.
- Guidestar.org - A leading source of information on U.S. nonprofits
- Independent Sector - Leadership forum for charities, foundations, and corporate giving programs committed to leading, strengthening, and mobilizing the charitable community.
- Third Sector New England - Organization that provides support, training and management resources to strengthen nonprofits.
- The Nonprofit Quarterly - National print journal focused on nonprofit management and leadership.
- Alliance for Nonprofit Management - Professional association working to improve management and governance capacity of nonprofits.
- Principles for Good Governance & Ethical Practice - A guide published by the Panel on the Nonprofit Sector for board members and staff of charitable organizations and foundations.
Secretary of The Commonwealth of Massachusetts
- Nonprofit Corporations - General information
- Articles of Organization - Required to establish Massachusetts nonprofit corporation
- Annual Reports - Required to file with Corporations Division on or before Nov. 1 of each year.
- Lobbying laws - Recent changes to Massachusetts lobbying laws impact nonprofit organizations.
Massachusetts Attorney General
- Nonprofits & Charities - General information
- Form PC - Required to be filed annually by all nonprofits doing business in the Commonwealth
- Short Form PC - Required to be filed by all nonprofits that wish to solicit funds prior to the completion of their first fiscal year.
- Attorney General's Guide for Board Members of Charitable Organizations