Legal Question in Business Law in Massachusetts

Re: non for profit organization

The corporate filing fee in MA is $35.00. A clearance from the IRS to qualify as a 501(c)3 has different filing fees based on whether you raise more than $10,000 year or not. For 2007 more than $10K is $750.00. I do not recall the filing fee with MA but it is less than the IRS.

None of this includes legal fees if you have an attorney prepare the documents for you.

If you need assistance, please feel free to contact me without obligation.

Re: non for profit organization

The answer is it depends on the purpose of the organization. For the sake of completeness of this answer let's assume you are setting up a public charity. There are several steps which have to occur in a particular sequence in order to properly set up and get running a non-profit. You need to file articles of organization with the Sec. of State, you need to file (most likely) form 1023 (application for public charity status) with the IRS, as well as form SS-4 (to get your EIN number). There are also filing requirements with the Attorney General's Offices (Division of Public Charities), and the Mass DOR. Filing fees for each piece are available on the respective websites of the agencies. You will also need by-laws and there are seveeral other doucments you should consider when incorporating, in order to protect your officers and allow you to estbalish your bank accounts.

If you need help with the process, please feel free to contact me.