How do I find information on a non-profit organization?
Our 990 Finder, GuideStar, Economic Research Institute, ProPublica or the National Center for Charitable Statistics are free tools to access information nonprofits report to the IRS. Secretary of State or other agency that monitors charities. Check to see if the organization is registered and in good standing.
Do non profits file tax returns in Massachusetts?
Yes. If the organization is a public charity and is required to register with the Non-Profit Organizations/Public Charities Division, it is also required to file the Form PC annually.
Are form 990s publicly available?
An organization is not required to provide a copy of its Form 990 if the organization has made that form publicly available (e.g., through Internet posting), but must nevertheless make the form available for in-person inspection.
Are 990 forms public?
The IRS requires all U.S. tax-exempt nonprofits to make public their three most recent Form 990 or 990-PF annual returns (commonly called “990s”) and all related supporting documents. They must also make public their Form 1023, which organizations file when they apply for tax-exempt status.
Are non profits tax-exempt in Massachusetts?
Once your corporation has its IRS 501(c)(3) exemption, it is eligible for an exemption from Massachusetts state income taxes. To qualify, you must register your nonprofit online with the Massachusetts Department of Revenue. You must supply a copy of your nonprofit’s IRS exemption letter.
Who Must File Massachusetts form PC?
As outlined in the AGO’s Form PC Instructions, all charities with a Gross Support and Revenue of more than $5,000 must submit a federal form and/or probate account in order to meet their annual filing requirements. We accept IRS Forms 990, 990-EZ, 990-PF, 1120 and 1041. We do not accept IRS Form 990-N.
Are Form 990s publicly available?
How do you know if an organization is a 501c3?
Within the United States, you should find the 501(c)(3) tax code. When determining the nonprofit status of an organization, begin by using the IRS Select Check database. The IRS provides an Exempt Organization List on its website. You can also ask the nonprofit for proof of their status.
Do 501c3 pay sales tax in MA?
Religious, scientific, charitable or educational organizations exempt from federal taxation under ยง 501(c)(3) of the Internal Revenue Code and has obtained certification from the commissioner that it is entitled to such exemption.