Community Enterprise Clinic

Link to forms that all corporations organized in the Commonwealth of Massachusetts as a not for profit corporation must complete.

This website provides links to information about the AG's requirements for Massachusetts non-profits.

This FAQ from the AG's office provides answers to some of the most commonly asked questions.

Designed as an essential resource to assist nonprofit board members in fulfilling their roles, the Guidebook for Boards of Directors of Massachusetts Nonprofits is filled with best practices, case scenarios and sound advice. It is a useful tool for avoiding liability; governing ethically and carrying out the mission of nonprofit organizations.

Massachusetts Nonprofit Organizations offers practical insights on the numerous legal and operational issues affecting nonprofits today. Features include an overview of federal and state compliance issues ranging from formation, registration and organizational considerations to operational, tax and financial reporting strategies. Lawyers who advise nonprofits on organization, operations, board liability, political activity, tax exemptions, and accounting issues find this book indispensable to their practices.

provides a valuable introduction and foundation for those students taking classes that deal with the law of nonprofit organizations and the tax treatment of them. Special treatment is provided on charitable giving, fundraising, unrelated business income, and private foundations. Because of its focus on the law, This is a valuable introduction for nonprofit professionals who need a concise overview of the legal problems that nonprofit organizations routinely face.

This Practice Note Provides a guide to the procedural steps, documents, and considerations involved in forming a non-profit public charity corporation.

This practice note discusses Massachusetts law concerning not-for-profit corporations, including the formation and dissolution of not-for-profit corporations in Massachusetts.

Organizations must electronically file this form to apply for recognition of exemption from federal income tax under section 501(c)(3).

Official website of the Internal Revenue Service. The following links will provide access to Interactive Form 1023/1023EZ, Form 1023 Prerequisite Questions, Instructions for Form 1023, and EIN Application.

This Technical Guide (TG) discusses tax law issues related to charitable
purposes of organizations exempt under Section 501(c)(3) of the Internal
Revenue Code of 1986.

This portfolio describes the organizational and operational requirements of organizations exempt from federal income taxation under the Internal Revenue Code of 1986, as amended (the Code). Tax-Exempt Organizations are required to meet both the Organizational Test and the Operational Test in order to qualify for tax-exempt status.

The Tax Practice Series is a federal tax library that covers the full spectrum of federal tax, organized within 300 chapters that include expert-written analysis, examples and practice tools. Written by leading federal tax authorities, the Tax Practice Series covers virtually every taxation topic, including Exempt Organization and Private Foundations.