What is Business Tax Status?

The applicant non-profit organization must be tax-exempt under 501(c)(3) or 501(c)(4) of the United States Internal Revenue Code. This designation must have been filed for and granted prior to seeking certification.

The applicant non-profit organization must be Massachusetts incorporated under Chapter 180 and all applicable Massachusetts laws. All non-profit organization must be in good standing with the Massachusetts Attorney General’s Office/Division of Public Charities and the Secretary of State’s Office.

Applicant non-profit organization must meet the criteria for control, independence and be ongoing.

Below is the hyper-link for laws governing the tax-exemption of non-profit organizations