Formation, federal exemption (Form 1023 or 1024), annual Form 990 filings, and Massachusetts Form PC for public charities registered with the Attorney General's Non-Profit/Public Charities Division.
Nonprofit engagements are flat-fee — scope, fee, and timeline are disclosed in advance in compliance with Circular 230 §10.27.
Initial 501(c)(3) or other 501(c) application — prepared, narrated, and filed on Form 1023, 1023-EZ, or 1024.
Form 990, 990-EZ, or 990-N (e-Postcard) prepared each year, including all required schedules and public-disclosure copies.
Form 990-T for organizations with unrelated business income of $1,000 or more, including Section 512(a)(6) silo calculations.
Annual charitable registration and financial reporting to the Attorney General's Non-Profit Organizations/Public Charities Division.
Entity selection, Articles of Organization, bylaws review, and board governance policies aligned with 990 disclosure expectations.
Substantiation of contributions, quid-pro-quo disclosures, and acknowledgment-letter templates that satisfy IRC §170(f)(8).
Thresholds are based on annual gross receipts and total assets. Three consecutive years of non-filing results in automatic revocation of tax-exempt status under IRC §6033(j).
| Form | When to file | Notes |
|---|---|---|
| 990-N | Gross receipts normally ≤ $50,000 | e-Postcard only; eight data fields; no financial detail. |
| 990-EZ | Gross receipts < $200,000 and total assets < $500,000 | Short-form return; required schedules still apply. |
| 990 | Gross receipts ≥ $200,000 or total assets ≥ $500,000 | Full return with Parts I–XII and all applicable schedules. |
| 990-PF | All private foundations | Regardless of size; includes excise-tax calculations. |
| 990-T | Unrelated business income ≥ $1,000 | Filed in addition to the organization's primary 990. |
All Form 990 series returns are due the 15th day of the 5th month after fiscal year-end (May 15 for calendar-year organizations). A 6-month extension is available on Form 8868.
Whether the engagement is a brand-new 501(c)(3) application or a multi-year 990 re-filing after automatic revocation, the workflow is the same — documented and auditable.
Review mission, governance, and finances. Identify the correct 990 form and all required schedules, including state filings.
Books, board minutes, grant agreements, donor records, and prior filings collected through the secure Client Portal.
Return drafted, reconciled to the books, and peer-reviewed against a 990-specific checklist before signing.
e-File with the IRS, file Form PC with Massachusetts, and deliver public-disclosure copies (Schedule B redacted where applicable).
Public charities operating in Massachusetts must register with the Attorney General's Non-Profit Organizations/Public Charities Division and file Form PC each year. Form PC is due 4½ months after fiscal year-end (same date as federal Form 990). An audited financial statement is required for gross support and revenue of $500,000 or more; a reviewed statement for $200,000–$500,000. We prepare Form PC with Schedules A-1, A-2, and RO, and coordinate with your auditor when required.
Exemption applications start at $1,250 for Form 1023-EZ and $2,450 for a full Form 1023. Annual filings: $295 for Form 990-N, $750 for Form 990-EZ, $1,250 for Form 990 (pricing scales with schedule complexity). Massachusetts Form PC is $295 (or $195 when bundled with the federal return). See the full public fee schedule for detailed breakdowns and Circular 230 §10.27 compliance notes.
Upload your formation documents, prior 990s, or Form PC filings through the secure Client Portal, or schedule a consultation to scope the engagement.