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.