Before you log in
- 1.Confirm your AG account number. It is on the AG's welcome letter and can be found by searching your organization in the public charities database.
- 2.Make sure the person filing has a Charity Portal account. Accounts belong to individual email addresses; there is no shared “charity account.”
- 3.Close and reconcile the fiscal year so revenue, expenses and year-end balances will not change.
- 4.Compute gross support and revenue for the year. Under c.12 §8F it excludes gains or losses from selling a capital asset.
- 5.Prepare the federal 990-series return first if one will be attached.
- 6.Have the officer who will sign available. Form PC is signed by an authorized officer and verified under oath.
Documents and numbers to gather
- Year-end bank statements and reconciliations for every account
- Income by source: dues, donations, sponsorships, events, sales, raffles, grants, interest
- Expenses by program, fundraising and administration
- Gross receipts and direct costs of each fundraising event and raffle
- Assets and liabilities at year-end, including money held for a future trip
- Current officer and director names and addresses
- Any change to bylaws or governing documents during the year
- Copies of any contracts with professional fundraisers
- The federal return (Form 990-EZ or 990) if gross support and revenue is over $25,000
- Reviewed or audited statements from an independent CPA, only if over $500,000
Form PC includes the solicitation questions that renew your Certificate of Solicitation. If your club solicits the public, answer them fully; if not, answer no and skip the solicitation schedule.
The filing fee
The fee is set by statute and based on gross support and revenue for the year covered by the report. It is paid in the portal.
| Gross support and revenue | Fee |
|---|---|
| Not more than $100,000 | $35 |
| More than $100,000, not more than $250,000 | $70 |
| More than $250,000, not more than $500,000 | $125 |
| More than $500,000, not more than $1,000,000 | $250 |
| More than $1,000,000, not more than $10,000,000 | $500 |
| More than $10,000,000, not more than $100,000,000 | $1,000 |
| More than $100,000,000 | $2,000 |
Which federal return to attach
Since 31 May 2023, charities with gross support and revenue of $25,000 or less do not submit a federal Form 990 with their AG filing. The AG's aim was to ease the burden on small, often volunteer-run organizations.
Above $25,000, a federal return goes with Form PC. A club that files only the 990-N with the IRS should check the current Form PC instructions in the Charity Portal for what the AG accepts, and allow time to prepare a longer return if needed. Do not wait until the week of the deadline to find out.
Reviews and audits: what we do and do not do
The thresholds changed on 20 November 2024. More than $500,000 in gross support and revenue requires a review report or an audit by an independent CPA. More than $1,000,000 requires an audit. Nothing is required at $500,000 or less. Statements must be final, not drafts, with an opinion letter signed by the CPA, and the AG does not accept compilations.
Murphy does not perform reviews or audits. For a club that needs one, we prepare the reconciled books, schedules and supporting records your independent CPA will ask for, so the engagement starts from clean numbers.
Deadlines and penalties
Form PC is due 4.5 months after year-end, with an automatic six-month extension for charities that are registered and in compliance. If a report is not filed, the AG mails a notice; after 30 more days without a complete report, the statute allows a penalty of up to $50 a day, capped at $10,000 per report. It can be assessed against the president or treasurer personally, and they cannot be reimbursed by the charity for it.
A club that registered but fell behind must file the most recent four years of Form PC, with attachments and fees.
- Due: 4.5 months after year-end (November 15 for June 30)
- Extension: automatic 6 months if in compliance
- Late: up to $50 a day after notice plus 30 days, capped at $10,000
- Catch-up: most recent four years
Where we come in
Murphy prepares Form PC and the attached federal return from reconciled books, and can organize multiple years for a catch-up filing. An officer of the club signs and submits it through the portal. 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.
