Hi
Thanks for the responses.
Tim - yes, I realize now that the question is around Massachusetts regulations with regard to fundraisers.
Also, the question has come up regarding board member changes. As board members change do we have to file an article amendments. Are these one of the annual files "gjcorman" is referring to?
We were incorporated in MA as a non-profit 21 years ago, but only became 501c3 (with the IRS) last year. There are annual filings required with the secretary of state's office and the attorney general; you can peruse their web sites for the appropriate forms.
What kinds of questions do you have? 501c3 is a federal/IRS designation. There are sometimes additional state regulations on non-profits (example: raffle and games of chance regs. are often state-level), but by-and-large the guidelines ruling a 501c3 are federal.
We are considering filing for 501(3)C status. We are a school in Massachusetts.
What are the regulations for a 501(3)c organization in Massachusetts in regards to fundraising? Is there user friendly documentation out there on this topic.