SENATE DOCKET, NO. 709        FILED ON: 1/18/2017

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1580

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Michael O. Moore

_________________

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.

_______________

PETITION OF:

 

Name:

District/Address:

Michael O. Moore

Second Worcester


SENATE DOCKET, NO. 709        FILED ON: 1/18/2017

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1580

By Mr. Moore, a petition (accompanied by bill, Senate, No. 1580) of Michael O. Moore for legislation relative to filing of annual returns by small public charities.  Revenue.

 

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1528 OF 2015-2016.]

 

The Commonwealth of Massachusetts

 

_______________

In the One Hundred and Ninetieth General Court
(2017-2018)

_______________

 

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.