Who has to register and file
The AG's guidance says any charitable organization organized, operating or raising funds in Massachusetts must register with the Non-Profit Organizations/Public Charities Division. After its first year of activity, it files Form PC every year, with the correct fee and any required review or audit. An organization does not have to be incorporated to register.
Filing is not only for groups that solicit. The AG's FAQ is explicit that a public charity that does not solicit funds still files Form PC annually; it simply does not receive a Certificate of Solicitation.
When it is due
Form PC is due four and one-half months after the end of your fiscal year. For a club with a June 30 year-end, that is November 15. For a December 31 year-end, it is May 15.
Charities that are registered and in compliance get an automatic six-month extension. No written request is needed. Since 1 September 2023, every registration and annual filing goes through the online Charity Portal; paper is no longer accepted. Portal accounts are tied to individual email addresses, not to the charity, which matters at every treasurer handover.
If your club registered years ago and then stopped filing, the AG expects the most recent four years of Form PC filings, with attachments and fees, to catch up.
What goes with it
What you attach depends on your gross support and revenue for the year. The figures below are from Massachusetts General Laws c.12 §8F and the AG's guidance, current as of September 2026.
| Gross support and revenue | Federal return attached | Financial statements | Filing fee |
|---|---|---|---|
| $25,000 or less | Not required (since 31 May 2023) | None required | $35 |
| Over $25,000 to $100,000 | Yes; check the portal for which form | None required | $35 |
| Over $100,000 to $250,000 | Yes | None required | $70 |
| Over $250,000 to $500,000 | Yes | None required | $125 |
| Over $500,000 to $1,000,000 | Yes | Reviewed or audited by an independent CPA | $250 |
| Over $1,000,000 to $10,000,000 | Yes | Audited by an independent CPA | $500 |
The review and audit thresholds changed in 2024
Many older guides still say a review is needed above $200,000 and an audit above $500,000. Those numbers are out of date. The AG applies the amended thresholds from 20 November 2024: a CPA review report is required when gross support and revenue is more than $500,000, and an audit is required when it is more than $1,000,000. Between those two lines, an audit is also acceptable in place of a review.
The AG does not accept compilations, and the work must be done by an independent CPA. For nearly every booster club and PTO, the practical answer is that no review or audit is required.
Penalties, and why the treasurer should care
If a report is not filed, the AG mails a notice. If a complete report is not filed within 30 days of that notice, the statute allows a civil penalty of up to $50 a day, capped at $10,000 per report. The penalty can be assessed against a responsible officer instead of the charity, and the statute presumes the president and treasurer have the authority to make the filing happen.
Separately, a public charity must be in compliance with AG reporting to hold a raffle. A lapsed Form PC can quietly cancel the spring raffle.
- Keep the AG account number with the club's permanent records
- Make sure at least two officers can log in to the Charity Portal
- Put the Form PC due date on the shared club calendar
Where we come in
Murphy prepares Form PC and the federal return that goes with it, and organizes the year's records. If your club is large enough to need a review or audit, we get the books and records ready for your independent CPA; we do not perform reviews or audits. 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.
