SENATE DOCKET, NO. 123 FILED ON: 1/11/2013
SENATE . . . . . . . . . . . . . . No. 1375
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The Commonwealth of Massachusetts
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PRESENTED BY:
Michael O. Moore
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To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:
The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
An Act relative to the filing of annual returns by small public charities.
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PETITION OF:
Name: | District/Address: |
Michael O. Moore | Second Worcester |
James B. Eldridge | Middlesex and Worcester |
SENATE DOCKET, NO. 123 FILED ON: 1/11/2013
SENATE . . . . . . . . . . . . . . No. 1375
By Mr. Michael O. Moore, a petition (accompanied by bill, Senate, No. 1375) of Michael O. Moore and James B. Eldridge for legislation relative to filing of annual returns by small public charities. Revenue. |
The Commonwealth of Massachusetts
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In the Year Two Thousand Thirteen
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An Act relative to the filing of annual returns by small public charities.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
Notwithstanding any general or special law to the contrary, the office of the attorney general shall adopt regulations to align state requirements regarding the filing of annual returns for charitable organizations with federal internal revenue service rules and regulations for small tax-exempt organizations so that charitable organizations with gross receipts normally $50,000 or less will no longer be required to file a federal form 990-EZ with their annual report to the attorney general.