At a Glance

In Massachusetts, most nonprofits must register with the Attorney General’s Office (617-963-2101, mass.gov) before soliciting charitable contributions. Organizations need to obtain a Certificate of Solicitation through Form PC and Schedule A-2 filing, which requires annual renewal. Exemptions exist for religious organizations and small nonprofits raising less than $5,000 annually from fewer than ten persons with only unpaid volunteers.

Many organizations, especially new nonprofits, find the registration process overwhelming and confusing. However, securing your nonprofit’s authorization to solicit doesn’t have to be complicated. The Massachusetts Attorney General’s Office (AGO) requires charities to register before soliciting contributions in the Commonwealth. Completing this process properly protects both your organization and your donors.

Throughout this guide, you’ll learn exactly what charitable solicitation means, who needs to register, and how to navigate the entire process step-by-step. Whether you’re launching a new nonprofit or bringing an existing organization into compliance, this straightforward approach will help you complete your charitable solicitation registration correctly the first time.

Understanding Massachusetts Charitable Solicitation Laws

Before starting your nonprofit’s fundraising activities in Massachusetts, understanding the state’s charitable solicitation laws is essential. The Commonwealth has established specific regulations to protect donors and ensure transparency in charitable fundraising.

What constitutes charitable solicitation?

Charitable solicitation in Massachusetts refers to asking for contributions for charitable purposes through methods such as events, direct mail, telephone, websites, and social media. In general, any request for something of value for charitable purposes constitutes solicitation under state law.

The Massachusetts General Laws define solicitation broadly to encompass various fundraising activities. Whether your organization conducts in-person events or maintains a simple “Donate” button on your website, you’re engaging in activities that trigger legal requirements.

Why Massachusetts requires registration

Massachusetts law requires charitable organizations to register with the AGO’s Non-Profit Organizations/Public Charities Division before soliciting contributions. Prior to soliciting contributions in Massachusetts, a charitable organization must obtain a valid Certificate of Solicitation from the Division, and this certificate must be renewed annually through the annual filing process (Form PC with Schedule A-2) (see: Massachusetts solicitation overview).

There are limited exemptions to these Certificate of Solicitation requirements. Organizations primarily religious in purpose or those that raise no more than $5,000 annually from no more than ten persons, where all functions (including fundraising) are performed solely by unpaid volunteers and no assets or income inure to the benefit of officers or members, are not required to have a certificate. However, once contributions from the public exceed $5,000 in a given year, the organization must register and apply for a Certificate of Solicitation within 30 days (see: Massachusetts solicitation overview).

The Attorney General’s oversight role

The Massachusetts Attorney General’s Office oversees charitable organizations through its Non-Profit Organizations/Public Charities Division. This division monitors public charities operating in the Commonwealth (see: Attorney General’s Division).

As of November 20, 2024, the Division updated its financial reporting thresholds: organizations with annual revenue of more than $500,000 must file a CPA’s review report, and those with revenue of more than $1,000,000 must submit audited financial statements (see: FAQ about charitable organizations). Since September 1, 2023, all charitable registrations and annual filings must be submitted through the Charity Portal; paper submissions are no longer accepted (see: Charity filing portal). In addition, starting in June 2025, professional fundraiser filings may be submitted through the new Fundraiser Portal.

Understanding these regulations is crucial for maintaining good standing. Organizations that fail to comply may face enforcement actions.

Who needs to register for charitable solicitation?

Determining whether your organization needs to register for charitable solicitation in Massachusetts is a critical first step in your compliance journey. The state has specific requirements that affect different types of nonprofits in various ways.

Organizations required to register

Any charitable organization organized, operating, or raising funds in Massachusetts must register with the Non-Profit Organizations/Public Charities Division (see: FAQ about charitable organizations). This requirement applies to both in-state and out-of-state organizations.

Once registered, your organization is assigned an Attorney General Account Number (AG Number), which is your identifier for all future filings with the Division.

Registration and solicitation are triggered by several activities:

• Operating as a public charity in Massachusetts
• Raising funds within state borders
• Having funds solicited on your behalf by other entities

Importantly, before you can begin solicitation activities, you must obtain a Certificate of Solicitation from the Division. This certificate serves as your authorization to fundraise and must be renewed annually through the Form PC filing (see: Massachusetts solicitation overview). First-time applicants who wish to begin soliciting before their first Form PC is due may apply for a Certificate of Solicitation by submitting Schedule A-2 with payment.

Available exemptions from registration

Despite the broad requirements, certain organizations qualify for exemptions under Massachusetts law:

• The American Red Cross
• Certain veterans’ organizations specifically named in statute (see: Massachusetts General Laws)
• Organizations primarily religious in purpose (see: 940 CMR 2.00), and organizations that raise no more than $5,000 annually from no more than ten persons where all functions are performed by unpaid volunteers and no assets or income benefit officers or members (for purposes of the Certificate of Solicitation exemption) (see: Massachusetts solicitation overview)

For most small nonprofits, the $5,000/ten-person volunteer exemption offers temporary relief from the Certificate of Solicitation requirement. However, once contributions exceed $5,000 from the public in a given year, the organization must register and apply for a certificate within 30 days (see: Massachusetts solicitation overview). Note that the volunteer requirement means paying fundraisers or compensating individuals can make the exemption unavailable.

Fraternal groups, such as police and fire associations or unions, are generally not classified as public charities and therefore are not required to register. However, if a fundraising appeal states that donations will support a charitable purpose (for example, a scholarship fund or assistance to a department), registration and filing are required (see: FAQ about charitable organizations).

Out-of-state nonprofits should also consider other compliance obligations. A foreign charitable corporation must register with the Corporations Division within 10 days of commencing business in Massachusetts and must register with the AGO prior to engaging in charitable work or raising funds in Massachusetts (see: FAQ about charitable organizations).

Required documents for registration

Preparing the necessary paperwork is a crucial step in completing your charitable solicitation registration in Massachusetts. The Attorney General’s Office requires specific documents to process your application properly and ensure compliance with state regulations. Working with experienced nonprofit compliance specialists can help ensure all documentation is prepared correctly the first time.

Foundational organizational documents

Organizations registering for the first time typically submit foundational documents as part of the Registration eForm process, including the organization’s charter/articles of organization, agreement of association, or instrument of trust—as applicable—along with bylaws. For Massachusetts corporations, incorporation papers must be filed with the Corporations Division of the Office of the Secretary of the Commonwealth (see: FAQ about charitable organizations).

Tax-exempt status documentation

The AGO generally requests a copy of your IRS determination letter confirming your 501(c) tax-exempt status, if applicable. For annual filings after your first year, you must include the appropriate IRS Form 990 with Form PC (see: FAQ about charitable organizations).

Leadership information

A list of your current officers and directors, including their addresses, is submitted with your registration/annual filings. Maintaining updated officer information is essential for ongoing compliance.

Financial statements and professional reviews

Depending on your organization’s revenue, you may need to submit financial statements with varying levels of professional review:

• Organizations with annual revenue of more than $500,000 and up to $1,000,000 must submit either audited or reviewed financial statements.
• Organizations with annual revenue of more than $1,000,000 must submit audited financial statements.

Audited financial statements must be prepared in accordance with generally accepted accounting principles (GAAP), while reviewed statements may follow GAAP or another comprehensive basis of accounting (see: FAQ about charitable organizations).

Step-by-step registration process

Now that you’ve gathered the necessary documentation, it’s time to navigate the actual registration process for charitable solicitation in Massachusetts. The state requires organizations to complete their filings electronically through a secure online system.

Create your Charity Portal account

To file annual Form PC and related documents, set up an account on the Massachusetts Charity Portal (see: Charity filing portal). Portal accounts are created for individual users and used to submit Form PC, signatures, and fees.

Submit the Registration eForm

First-time registrants start by submitting the online Registration eForm and attaching required organizational documents.

Upload all supporting documents

During the eForm submission process, attach:

• Organizational charter/articles or trust instrument
• Current list of officers/directors
• Bylaws
• IRS determination letter (if received)

Pay the required registration fee

After the AGO reviews and accepts your registration, you will be directed to pay through the Charity Portal using your assigned AG Number. Massachusetts charges a $100 initial charity registration fee (see: Harbor Compliance).

Receive your credentials

Upon approval, the AGO will issue your organization an Attorney General Account Number (AG Number), which you will use for all filings with the state. If you plan to begin soliciting before your first Form PC is due, you may apply for a Certificate of Solicitation by filing Schedule A-2 with a $50 payment through the Charity Portal. Thereafter, the certificate is renewed annually through the Form PC filing (see: Massachusetts solicitation overview).

Maintaining compliance with annual renewals

Once registered, maintaining your charitable solicitation compliance in Massachusetts requires annual filings and attention to deadlines. Organizations with nationwide fundraising activities often benefit from centralized renewal management to track all due dates across multiple states.

Annual Form PC and Schedule A-2 filing

To maintain compliance, file Form PC annually through the Massachusetts Charity Portal (see: Charity filing portal). If you will solicit donations, complete Schedule A-2 as part of your Form PC to renew your Certificate of Solicitation (see: Massachusetts solicitation overview).

Understanding renewal deadlines and fee structure

Annual filings are due 4.5 months after your fiscal year end (for example, a December 31 fiscal year end yields a May 15 due date). Fees vary based on gross support and revenue for the preceding fiscal year:

• $35 for revenue up to $100,000
• $70 for $100,001–$250,000
• $125 for $250,001–$500,000
• $250 for $500,001–$1,000,000
• $500 for $1,000,001–$10,000,000
• $1,000 for $10,000,001–$100,000,000
• $2,000 for over $100,000,000 (see: Harbor Compliance)

How can I update my organization’s information?

Throughout the year, promptly update your registration with any changes to your organization’s address, officers, directors, or other key information through the Charity Portal.

What are the consequences of non-compliance?

Failure to comply with Massachusetts charitable solicitation laws can result in enforcement actions. For statutory penalties related to charitable solicitations, see M.G.L. c. 68 (see: Massachusetts General Laws).

Frequently Asked Questions

Conclusion

Navigating Massachusetts charitable solicitation requirements might seem daunting at first, but following the steps outlined above will help your nonprofit achieve and maintain compliance with state regulations. The registration process, though detailed, serves a crucial purpose—protecting both donors and organizations while ensuring transparency in fundraising throughout the Commonwealth.

Remember that compliance doesn’t end after your initial charitable registration is complete. Annual renewals, timely updates to organizational information, and adherence to financial reporting requirements remain ongoing responsibilities for your nonprofit.

Your nonprofit deserves the opportunity to focus on its mission rather than regulatory hurdles. Labyrinth, Inc., combines expert service with modern technology to handle your nonprofit’s registrations and renewals, so you can focus on your mission. Organizations operating across multiple states often benefit from professional charitable solicitation registration services to ensure seamless compliance.

Most importantly, view your authorization to solicit as more than just paperwork—it represents your commitment to ethical fundraising practices and donor transparency. Armed with this guide, you now possess the knowledge needed to register properly, maintain compliance, and continue your important charitable work within Massachusetts with confidence and legal authority.

Additionally, keeping detailed records of all charitable solicitation activities and registration documents safeguards your organization against potential audits or inquiries from the Attorney General’s Office. This proactive approach demonstrates your dedication to proper stewardship and helps build lasting trust with supporters and regulators alike.