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Massachusetts Non-Profit Tax Exemptions



What kinds of tax exemptions can a non-profit corporation qualify for in Massachusetts?

Potentially, your non-profit corporation could avoid paying corporate income taxes, property taxes, and state sales taxes in Massachusetts. The primary requirement, however, is first being granted federal tax exempt status by the Internal Revenue Service. To apply for federal tax exempt status, click on our links below.

How does my non-profit corporation obtain corporate income tax exemption in Massachusetts?

For your 501(c)3 status). Once you’ve reached that step, all you need to do is send a copy of the IRS determination letter to the Corporate Exemptions Division of the Massachusetts Department of Revenue. Once you have filed the letter with Corporate Exemptions, you do not have to file any subsequent Massachusetts corporate income tax.

How does my non-profit corporation qualify for sale tax exemption in Massachusetts?

After being deemed federally tax exempt by the IRS, you must fill out Form TA1 and submit it, with a copy of the IRS exemption letter, to the Massachusetts Bureau of Sales Excise of the Department of Revenue.

How can my non-profit corporation apply for property tax exemption in Massachusetts?

To apply for exemptions on local property taxes, you must, once again, be first deemed tax exempt by the IRS. After being granted this status, fill out Form 3ABC, which is supplied by your local assessor, or obtained from the Planning and Research division of the Massachusetts Department of Revenue. Submit this form to your local assessor with a copy of the IRS exemption letter. Some local assessors will tend to grant exemptions if the IRS does; others may not do so without further investigation.

Massachusetts Tax Information:

Massachusetts Department of Revenue
PO Box 7010
Boston, MA 02204
Phone: 1-800-392-6089
Website: Massachusetts Department of Revenue Website

This comprehensive guide to obtaining and maintaining 501c3 status from the IRS includes information on how to prepare your nonprofit to apply for 501c3 status, as well as information about the forms and fees required by the IRS.

This guide overviews and includes the special tax-exempt language a 501c3 nonprofit organization must include as part of its articles of incorporation. 

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