950 CMR, § 106.13

Current through Register 1533, October 25, 2024

Section 106.13 - Annual Reports

Under the provisions of M.G.L. c. 180, § 26A, every non-profit corporation shall, annually on or before November 1st, file an Annual Report with the Division. The clerks of the Division in their examination of the Annual Report have been directed to check for the following information:

(a) The name of the non-profit corporation;

(b) The location, with street address, of its principal office;

(c) The date of its last preceding annual meeting;

(d) The names and addresses of all the officers and directors, or officers having the powers of directors, of the non-profit corporation, and the date at which the term of office of each expires.

The Annual Report of a non-profit corporation shall be signed and sworn to by its president and treasurer, or its presiding and financial officers having the powers of president and treasurer, and a majority of its directors, or officers having the powers of directors but if such a majority is more than five, then by five at least. The requirement to file such an Annual Report shall not apply to the following:

(a) Church or religious organization;

(b) Non-profit school or college;

(c) Corporation organized prior to January 1, 1923 under the General Laws and having the name of a political party as a part of its name;

(d) Charitable hospital;

(e) Library association whose real or personal property is exempt from taxation.

950 CMR, § 106.13