Massachusetts mandates online filing for Form PC, charitable registrations

The Massachusetts Attorney General’s (AGO’s) Non-Profit Organizations/Public Charities Division (AGO) recently announced two major changes to Form PC filing requirements.

First, beginning Sept. 1, 2023, Massachusetts will require all charitable registrations and annual Form PC filings to be made through the Charity Portal. Paper submissions will no longer be accepted after that date.

Second, effective immediately, the gross support and revenue threshold for submitting Form 990 as an attachment to the MA Form PC has increased from $5,000 to $25,000.

Effective Sept. 1, 2023, the following must be submitted online through the Charity Portal, the Division states:

  • Initial Charity Registration eForm (for charities registering with the AGO for the first time)
  • Annual filings, including Forms PC and attachments
  • Payments for initial charity registration and annual filings
  • PDFs of additional documentation (such as address updates and revised governing documents)

What does CohnReznick think?

Online filing mandates are on the rise, with Massachusetts joining a growing list of states that have announced such a requirement. Online filing allows for faster processing times and decreases form errors and filing of incomplete forms.

If you have not yet done so, CohnReznick recommends that you create a Charity Portal account here. Organizations should become familiar with the portal so that they are ready to file online when the requirement is official Sept. 1.


Lori Rothe Yokobosky, CPA, MST, Partner, Exempt Organizations Tax Services Leader



Get in touch with our specialists

View All Specialists
Lori Yokobosky headshot

Lori Yokobosky

CPA, MST, Partner & Exempt Organizations Tax Services Leader

Looking for the full list of our dedicated professionals here at CohnReznick?



Let’s start a conversation about your company’s strategic goals and vision for the future.

Please fill all required fields*

Please verify your information and check to see if all require fields have been filled in.

Please select job function
Please select job level
Please select country
Please select state
Please select industry
Please select topic

CohnReznick Tax: Alerts and Webinars

Any advice contained in this communication, including attachments and enclosures, is not intended as a thorough, in-depth analysis of specific issues. Nor is it sufficient to avoid tax-related penalties. This has been prepared for information purposes and general guidance only and does not constitute legal or professional advice. You should not act upon the information contained in this publication without obtaining specific professional advice specific to, among other things, your individual facts, circumstances and jurisdiction. No representation or warranty (express or implied) is made as to the accuracy or completeness of the information contained in this publication, and CohnReznick LLP, its partners, employees and agents accept no liability, and disclaim all responsibility, for the consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this publication or for any decision based on it.