If a non-profit corporation fails to file its Annual Report for two successive years, the Division shall notify the delinquent corporation by mail of such default. If such a non-profit corporation then fails to file its Annual Report within 90 days after the notice of default has been given, its charter may be revoked by the Secretary under the provisions of M.G.L. c. 180, § 26A.
950 CMR, § 106.14