What are the requirements for incorporating a nonprofit corporation?
The corporation may assume any name indicating it is incorporated. The name may not be the same as the name or trade name of a Massachusetts corporation, foreign corporation, firm, association, person carrying on business in the State, or a name under reservation, nor be so similar as to be mistaken for that other name, unless given the written consent of such existing corporation, firm, association, or person. Articles of Organization in the prescribed form must be filed with the Secretary of the Commonwealth, along with the filing fee. If the corporation wishes to apply for tax exempt status at the federal level, you must fill out Form 1023 and mail or deliver it, along with a certified copy of the by-laws and the Articles of Organization, to the Internal Revenue Service. IF the IRS grants a federal exemption, the corporation is eligible for an exemption on income taxes. In order to qualify, you must send a photocopy of the IRS exemption letter to the Corporate Exemptions Division of
