What the certificate is
The Certificate of Solicitation is the Attorney General's permission for a charity to ask the public for contributions in Massachusetts, or to have others ask on its behalf. It comes from the Non-Profit Organizations/Public Charities Division and is renewed every year.
It is separate from registration and from Form PC, but it is renewed through Form PC. When you complete the solicitation questions on your annual Form PC in the Charity Portal, along with the rest of the form, its attachments and the filing fee, the certificate renews. No fee is charged in addition to the Form PC fee.
The small-group exemption
The AG's guidance exempts 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. Both of these conditions also have to be true:
- All of its functions, including fundraising, are performed by people who are not paid for their services
- No part of its assets or income inures to the benefit of, or is paid to, any officer or member
Individual student fundraising accounts can undercut the second condition. If families benefit personally from what they raise, the group is not one whose income benefits no member.
The 30-day rule when you grow
The exemption is not permanent. A group relying on it must register and apply for a Certificate of Solicitation within 30 days after contributions received from the public during a year have exceeded $5,000.
For a new club, that can happen fast. One good golf outing or a single generous sponsor can cross the line in a weekend. Track contributions from the public by calendar year, separately from dues and sales, so you notice when it happens.
Tracking when a new club crosses $5,000
The exemption test counts contributions from the public in a calendar year. It is not the same as gross receipts: sales of food or spirit wear are not contributions, while donations, sponsorship gifts and money collected at a pass-the-hat appeal usually are. If you are unsure whether a type of payment counts, ask the AG's charities division before you rely on the exemption.
Illustrative only. A new youth league keeps a running total of contributions from the public, by month, alongside its regular books.
| Month | Contributions this month | Calendar-year total | Action |
|---|---|---|---|
| January | $600 | $600 | None |
| March | $1,900 | $2,500 | None |
| May (golf outing) | $3,100 | $5,600 | Register and apply within 30 days |
| June | $400 | $6,000 | Application already underway |
Applying before your first Form PC
A newly registered charity that wants to start soliciting before its first Form PC is due can complete Schedule A-2 in the Charity Portal and pay $50 as its application for a Certificate of Solicitation.
If the club hires a professional fundraiser, solicitor or commercial co-venturer, those contracts must be filed with the AG before soliciting begins. That is rare for booster clubs, but it can come up with a paid event company.
- 1.Register with the AG through the Charity Portal and get your AG account number.
- 2.Decide whether you will solicit before your first Form PC is due.
- 3.If yes, complete Schedule A-2 and pay $50 in the portal.
- 4.Each year after, answer the solicitation questions on Form PC to renew.
Why it matters for raffles
The AG's raffle guidance says a public charity must be registered, in compliance with its reporting, and in possession of a Certificate of Solicitation in order to hold a raffle. If your club falls behind on Form PC, the certificate lapses, and so does your ability to run the spring raffle.
A club that registered but fell behind must file the most recent four years of Form PC, with attachments and fees, to get current.
Where we come in
Murphy prepares Form PC, including the solicitation schedule, and the federal return that goes with it, and can organize prior years for a catch-up filing. We give you a scope and a price in writing before anything starts.
Figures on this page were checked against the IRS and Massachusetts sources listed alongside on 28 Sep 2026. They change — confirm the current amount before relying on one.
General information for owner-led businesses, not advice for your specific situation. Tax and accounting rules change, and how they apply depends on facts particular to your business. Talk to us — or to another qualified professional — before acting on anything here.
