Massachusetts Form PC

The Form PC (Public Charity) is Massachusetts’s version of the 990. It asks for financial information—most of which you can take from your Form 990—as well as information on your solicitation activities and related-party transactions. You file this with the state Attorney General’s Office, and like the 990 it is due four and a half months after your fiscal year ends.

Massachusetts requires that you attach your Form 990 to the Form PC when filing. This can lead to some brow-furrowing. For instance:

Q. What if your organization is only required to file the 990-N electronic postcard?
A. Tough. The AGO requires attachment of the full 990 or 990-EZ. The 990 prepared for this purpose is called a pro-forma.

Q. Say my board members are widely scattered and it’s a bit cumbersome to get signatures. Do I need to chase down a signature on the pro-forma 990 as well?
A. No. Only the Form PC needs to be signed.

The filing fee for the Form PC ($35 for small organizations, more if you’re bigger) must be paid online at www.mass.gov/ago/epay. Be sure to fill out the electronic payment confirmation number on the front page of your Form PC.

More about Form PC may appear here eventually.

Advertisements