Procedures and Deadlines for Official Reports

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General Laws of Massachusetts

Chapter 180. Corporations for Charitable and Certain Other Purposes

Change of Officers or Directors (board members)

File “Certificate of Change of Directors or Officers of Non-Profit Corporations” with Secretary of the Commonwealth, One Ashburton Place, Boston MA 02108-1512 (signed by clerk) <http://www.sec.state.ma.us/cor/corpweb/cornp/npfrm.htm>

Change of Signatories on bank account

File Corporate Resolutions with new signatures with bank, with copy of “Certificate of Change of Directors or Officers of Non-Profit Corporations” filed with Secretary of the Commonwealth

Amendment of By-laws

File copy with Division of Public Charities (Office of the Attorney General, One Ashburton Place, Room 1413, Boston MA 02108) within 30 days and with IRS when next Form 990EZ is filed.

January

Prepare annual financial statements. Make list of contributions from board members and other “disqualified persons” during the year for tax return.

January 20

File Annual Sales and Use Tax Return (ST-9A) with Mass. Dept. of Revenue (address on form)

January 31

Supply IRS Form 1099-MISC (http://www.irs.ustreas.gov/forms_pubs/forms.html) to all consultants, contractors, etc., for the past year.

February 28

File IRS Form 1099-MISC accompanied by Form 1096 (http://www.irs.ustreas.gov/forms_pubs/forms.html) with IRS and copy to Mass. Dept. of Revenue (100 Cambridge St., Rm. 505, Boston MA 02204).

March 1

File Mass. Dept. of Revenue Form 3ABC (Return of Property Held for Charitable Purposes) with city assessor; attach copy of latest state Form PC. May not be necessary if there is no office or other property.

May 15

November 1

File Massachusetts Non-profit Corporation Annual Report (http://www.sec.state.ma.us/cor/corpweb/cornp/npfrm.htm) with Secretary of the Commonwealth. May be filed after annual meeting in the spring. Fee: $15.

Every 5 years

File Form ST-ER, Application for Sales Tax Exemption Renewal (for Non-Profit Organizations) with Mass. Dept. of Revenue (http://www.dor.state.ma.us/Forms/formsIndex/taxformsSALE.htm#s1). Current certificate of exemption (Form ST-2) expires 2 January 2005.

Employment-Related Requirements

New employee

Have employee fill out federal Form W-4 and state Form M-4 (http://www.dor.state.ma.us/Forms/formsIndex/taxformsWAGE.htm#w1). File federal Form W-4 with DOR-CSE (P.O. Box 7032, Boston MA 02204) within 14 days of hiring.

January 15

File Employer’s Quarterly Report of Wages Paid (Form WR-1) (http://www.dor.state.ma.us/Forms/formsIndex/taxformsWAGE.htm#w1) with DOR Wage Reporting Unit (P.O. Box 7029, Boston MA 02204)

January 31

  • Supply IRS Form W-2 to all employees for the past year.
  • File Employer’s Quarterly Federal Tax Return (IRS Form 941) (http://www.irs.ustreas.gov/forms_pubs/forms.html) and Form 941 Payment Voucher with check to Internal Revenue Service (P.O. Box 371493, Pittsburgh PA 15250-7493).
  • File Employer’s Annual Return of Income Taxes Withheld (Mass. DOR Form M-941A) with Mass. Dept. of Revenue (P.O. Box 7042, Boston MA 02204).
  • File Multiple Worksite Report with Mass. Dept. of Employment and Training (Economic Research & Analysis Service, P.O. Box 9504, Boston MA 02114-9504).

February 28

  • File IRS Form W-2 accompanied by Form W-3 with Social Security Administration (Data Operations Center, 1150 E. Mountain Dr., Wilkes-Barre PA 18769-0001), and copy to Mass. Dept. of Revenue, (100 Cambridge St., Rm. 505, Boston MA 02204).
  • File Form M-3 with Mass. Dept. of Revenue (100 Cambridge St., Rm. 505, Boston MA 02204).

April 15

File Employer’s Quarterly Report of Wages Paid (Form WR-1) with DOR Wage Reporting Unit (P.O. Box 7029, Boston MA 02204)

April 30

File Employer’s Quarterly Federal Tax Return (IRS Form 941) and Form 941 Payment Voucher with check to Internal Revenue Service (P.O. Box 371493, Pittsburgh PA 15250-7493).

July 15

File Employer’s Quarterly Report of Wages Paid (Form WR-1) with DOR Wage Reporting Unit (P.O. Box 7029, Boston MA 02204)

July 31

File Employer’s Quarterly Federal Tax Return (IRS Form 941) and Form 941 Payment Voucher with check to Internal Revenue Service, P.O. Box 371493, Pittsburgh PA 15250-7493.

October 15

File Employer’s Quarterly Report of Wages Paid (Form WR-1) with DOR Wage Reporting Unit, P.O. Box 7029, Boston MA 02204)

October 31

File Employer’s Quarterly Federal Tax Return (IRS Form 941) and Form 941 Payment Voucher with check to Internal Revenue Service (P.O. Box 371493, Pittsburgh PA 15250-7493).