Regulatory Filings for PTOs

Federal Filing Requirements

Form / Filing

File With

Date Due
Annual Report Secretary of the Commonwealth
One Ashburton Place
Boston, MA 02108-1512		 Nov 1
Fixed date for all corporations
Form 990 or 990EZ, - Include Schedule A- Assess need for Schedule B each year Internal Revenue Service Center Ogden Utah 84201-0027 4+1/2 mos after fiscal year ends [Example: If year end is June 30, the Report due by Nov 15]
Form PC - include Schs A1 and A2 and request a Certificate of Solicitation in return Division of Public Charities Office of the Attorney GeneralOne Ashburton Place, Rm 1413Boston, MA 02108 4+1/2 mos after fiscal year ends [Example: If year end is June 30, the Report due by Nov 15]
Forms1099 /1096 - Report non-employee compensation if over $600. IRS Service Center Cincinnati, OH 45999 Forms1099 – are sent to the payor by January 31 Form 1096 – reports 1099 activity to IRS by Feb 28.

Raffle or Bazaar Filing Requirements

Form / Filing

File With

Date Due
Application for Permit to Conduct Raffles and Bazaars City of Newton
(obtain permit from Newton City Clerk)		 Apply at least 2 months prior to the event (MA Lottery Comm rules)
Raffle and/or Gaming Tax Return MA State Lottery Commission.
More information is available here.		 Tax Report and payment (tax) are due within 10 days after the event.

Other Riling or Reporting Requirements

Form / Filing

Filed With

Date Due

 
Application for Tax Exemption from Mass DOR Form ST-2 and periodic renewal. Refer to discussion under Heading “Key government and Reference Websites” After IRS grants Tax-exempt status per the Form 1023 filing.
Tax Acknowledgement letters Sent to those who contribute generally more than $250 to the organization.  For details on responsiblilities of charitable organizations related to contributions, see IRS guidelines in IRS Publication 1771 at:  http://www.irs.gov/pub/irs-pdf/p1771.pdf
Refer to sample letters in this website for Cash Donations and Non-Cash Donations		 Timing: must be a contemporaneous, written correspondence, at the latest before the donor files his/her tax return.