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.

Contact

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

973.403.6940

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