The Massachusetts Attorney General’s (AG) office recently amended filing requirements for small charities, relieving them of the requirement to submit a federal Form 990 as part of their annual filings and disclosures.

The change takes effect starting September 1, 2023, and applies to nonprofit organizations with gross support and revenue of $25,000 or less. The change will primarily affect startup nonprofits and the state’s smallest charities, according to nonprofit advocates, and brings Massachusetts’ filing requirements into alignment with other states that require public charities to submit annual financial filings.

Online Charity Portal

Also effective September 1, Massachusetts nonprofits will be required to make their regulatory filings online using the AG’s Charity Portal. The AG’s office will no longer accept paper submissions. The Charity Portal was launched in 2022.

The AG’s Non-Profit Organizations/Public Charities Division will run in-person filing clinics at locations around the commonwealth and will host monthly online webinars to demonstrate the use of the Charity Portal and respond live to questions. There will also be a live hotline, in-Portal support and instructional materials and videos already available on the AG’s website.

For more information about the Charity Portal, visit the AG’s website.