Nonprofit formation
Form a Massachusetts Nonprofit Corporation
A Massachusetts nonprofit corporation is formed under chapter 180 by filing Articles of Organization with the Corporations Division for $35. It then files a $15 annual report on or before November 1 each year (c. 180, § 26A). IRS tax exemption is a separate application after formation. We prepare and file the articles from $149 plus the $35 fee.
Massachusetts fees re-checked against the Massachusetts General Laws and the Corporations Division Filing Fees page: November 11, 2026
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
Form a Massachusetts Nonprofit Corporation: the Massachusetts specifics
Who forms it and what the articles say
One or more incorporators aged 18 or older form the corporation. It has no capital stock, the articles must state the purposes it is formed for, and its name may not mislead about those purposes (c. 180, § 3). It may have one or more classes of members or none.
Check it: M.G.L. c. 180, § 3November 1 every year
The annual report is due on or before November 1 and costs $15 (c. 180, § 26A; fee schedule).
Check it: M.G.L. c. 180, § 26AFederal exemption
501(c)(3) status comes from the IRS through Form 1023 or 1023-EZ after the corporation exists.
Check it: Internal Revenue Service (IRS)Forming the chapter 180 corporation
One or more incorporators file Articles of Organization stating the purposes, any classes of members, and the initial directors and officers. The fee is $35. The articles cannot reference stock (c. 180, § 3), and the name cannot mislead about the purpose.
Draft the purpose and dissolution clauses with the IRS application in mind.
Source: malegislature.gov
Keeping a Massachusetts nonprofit active
Each year the corporation files a $15 annual report with the Secretary by November 1 (c. 180, § 26A). Charities that solicit funds may also have filings with the Attorney General's Non-Profit/Public Charities Division; those are separate from the Corporations Division.
If the corporation is dissolved, articles of revival cost $40.
Source: malegislature.gov
Formation is not tax exemption
The Commonwealth charges $35 to form a chapter 180 corporation and $15 a year after that. None of that makes it tax-exempt. Federal 501(c)(3) status comes from the IRS on a separate application, and the IRS reads your articles for a purpose clause and a dissolution clause.
Source: www.irs.gov
Charity registration is a separate step
A Massachusetts public charity registers with the Attorney General's Non-Profit and Public Charities Division and files an annual report there, separate from the $15 Secretary of the Commonwealth report due November 1. Many groups also file a federal Form 990 each year. Put all three on one calendar so a missed filing does not threaten the organization's status.
Source: malegislature.gov
Year-one and year-two costs
Year one: $35 to the Commonwealth plus our $149 service, $184. Each later year: the $15 annual report due November 1, plus $129 if we file it. Changing the principal office or resident agent later costs $10 each, and an amendment to the articles costs $15. The federal exemption application carries its own IRS fee, separate from these amounts.
Source: www.sec.state.ma.us
Form a Massachusetts Nonprofit Corporation: questions
No. State incorporation and IRS exemption are separate steps.
Check it: Internal Revenue Service (IRS)The fee schedule lists the $15 report fee. Repeated failure can lead to involuntary dissolution, and revival costs $40.
Check it: Massachusetts Secretary of the Commonwealth, Corporations DivisionYes. Corp USA prepares and submits your Massachusetts filing with the Corporations Division for you. The official state fee is passed through at cost, with our service fee shown separately at checkout, so you never have to work through the state's filing system yourself.
Check it: Massachusetts Secretary of the Commonwealth, Corporations DivisionReady when you are, Massachusetts.
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.