Every Massachusetts nonprofit corporation organized under chapter 180 files an annual report with the Secretary of the Commonwealth on or before November 1 (c. 180, § 26A). The fee is $15. The report lists the corporation's officers and directors and its principal office. Forming a chapter 180 corporation costs $35, and IRS tax exemption is a separate application.
M.G.L. c. 180, § 26AMassachusetts Secretary of the Commonwealth, Corporations DivisionM.G.L. c. 180, § 3Massachusetts General Laws chapters 156C, 156D, 180 and 110 and the Corporations Division Filing Fees page reviewed November 11, 2026. Confirm current fees with the Secretary of the Commonwealth before filing.
Heads up: we are an independent company that prepares and submits Massachusetts filings for owners. We are not the Secretary of the Commonwealth or its Corporations Division, and we do not give legal advice. Every state charge passes through at the exact amount billed, shown separately from our service fee.
- Filed with the Massachusetts Corporations Division
- We track your Massachusetts annual report
- Cited to M.G.L. chapters 156C and 156D
- Talk to a filer: (386) 465-3937
The forks in the road.
Fee
$15 annual report; $35 articles of organization; $15 amendment; $40 revival.
Massachusetts Secretary of the Commonwealth, Corporations DivisionFormation basics
One or more incorporators 18 or older; no capital stock; articles state the purposes (c. 180, § 3).
M.G.L. c. 180, § 3Agent change
Changing the resident agent is $10; changing the principal office is $10.
Massachusetts Secretary of the Commonwealth, Corporations DivisionFederal exemption
501(c)(3) status comes from the IRS through Form 1023 or 1023-EZ.
Internal Revenue Service (IRS)What to have ready
- Confirm officers and directors
- Confirm the principal office
- Calendar November 1
- Pay the $15 fee
- Keep a copy with board minutes
- Track separate charity filings
Massachusetts Nonprofit Annual Report: $15 Fee Due November 1
Massachusetts Nonprofit Annual Report: $15 Fee Due November 1
Massachusetts annual report due date and fee
Corporations Division fee
$500.00
Next due date
Enter your formation date
Extra if late
No separate late fee
With our service
$649.00
LLCs report on the anniversary of their filing date, corporations 2 1/2 months after the fiscal year ends, nonprofits by November 1.
File my Massachusetts annual reportOne date for every chapter 180 corporation
Unlike LLCs and business corporations, nonprofits share a single deadline: November 1. Boards often put it on the agenda of the fall meeting so officer changes are captured before filing.
Source: malegislature.gov
Low fees, real consequences
The $15 fee is small, but a corporation that keeps missing reports can be dissolved, and revival costs $40 plus the paperwork. Banks and grantmakers check status.
Source: www.sec.state.ma.us
Separate charity reporting
Public charities may owe reports to the Attorney General in addition to the Secretary's annual report. They are different filings with different dates, so track both.
Source: malegislature.gov
Forming with exemption in mind
Draft the purpose and dissolution clauses so they match what the IRS expects on Form 1023 or 1023-EZ. Changing the articles later costs a $15 amendment and time.
Source: www.sec.state.ma.us
Three different annual filings
A Massachusetts nonprofit corporation usually has three recurring filings, each with a different office. The $15 annual report goes to the Secretary of the Commonwealth by November 1 (c. 180, § 26A). A public charity files an annual report with the Attorney General's Non-Profit and Public Charities Division. Most exempt organizations also file a federal Form 990 with the IRS. Missing the first can lead to administrative dissolution; missing the others creates problems with the Attorney General or the IRS.
Source: malegislature.gov
What goes on the Secretary's report
The report lists the corporation's officers and directors and the address of its principal office. Board turnover is the most common reason a report needs edits, so confirm the current officers at the fall board meeting before November 1.
Source: malegislature.gov
What it costs to catch up
Each report is $15. A nonprofit that has been administratively dissolved can apply for revival for $40 plus the missed reports, which is far more paperwork than filing on time.
Source: www.sec.state.ma.us
Massachusetts law and Corporations Division rules behind this.
| Topic | Massachusetts rule | Where it comes from |
|---|---|---|
| Due date | On or before November 1 each year (c. 180, § 26A). | M.G.L. c. 180, § 26A |
| Fee | $15 annual report; $35 articles of organization; $15 amendment; $40 revival. | Massachusetts Secretary of the Commonwealth, Corporations Division |
| Formation basics | One or more incorporators 18 or older; no capital stock; articles state the purposes (c. 180, § 3). | M.G.L. c. 180, § 3 |
| Agent change | Changing the resident agent is $10; changing the principal office is $10. | Massachusetts Secretary of the Commonwealth, Corporations Division |
| Federal exemption | 501(c)(3) status comes from the IRS through Form 1023 or 1023-EZ. | Internal Revenue Service (IRS) |
Related Massachusetts reading.
Heads up: we are an independent company that prepares and submits Massachusetts filings for owners. We are not the Secretary of the Commonwealth or its Corporations Division, and we do not give legal advice. Every state charge passes through at the exact amount billed, shown separately from our service fee.
What Massachusetts owners ask us
The report is due each November 1; if you formed shortly before, confirm with us whether the first report is due that year or the next.
M.G.L. c. 180, § 26ANo. Charities may have separate filings with the Attorney General; the $15 report goes to the Secretary.
M.G.L. c. 180, § 26AArticles of revival are $40.
Massachusetts Secretary of the Commonwealth, Corporations DivisionYes. Corp USA prepares and submits your Massachusetts filing with the Corporations Division for you. The state fee is passed through at cost and our service fee is shown separately at checkout, so you never have to work through the state's filing system yourself.
Massachusetts Secretary of the Commonwealth, Corporations Division