Annual Exempt Organization Forms

Assessing

Annual Exempt Organization Forms (State Tax Form 3ABC) should be filed annually by charitable, benevolent, educational, literary, religious, scientific, or temperance organizations and trusts owning real or personal property on January 1, for which they claim exemption for the fiscal year that begins the next July 1. Veteran organizations seeking exemption of real or personal property under M.G.L. c. 59, § 5 Clauses 5, 5A, 5B or 5C must also file this return. The State Tax Form 3ABC must be filed on or before March 1 with the Board of Assessors of each city or town in which the organization owns real estate or personal property.

Additional Information

The Board of Assessors may extend the filing deadline if the organization makes a written request and can show a sufficient reason for not filing on time. If the organization does not file a timely and complete return, it is not exempt from taxation for the year. To be complete, a true copy of the organization’s most recent Annual Report to the Public Charities Division of the Office of the Attorney General (Form PC) must be attached unless the organization is a religious, fraternal or veteran organization not required to file Form PC. These filing requirements cannot be waived by the Assessors for any reason.

The information in the return is used by the Board of Assessors to determine the taxable or exempt status of the organization’s property. The organization may also be required to provide the Assessors with additional information to support its claim of exemption, including applications for the first year exempt status is claimed for (1) any property and (2) any real estate parcel not previously exempt. Personal property information listed in Schedule C is not available to the public for inspection under the state public records law. It is available only to the Assessors and the Massachusetts Department of Revenue for purposes of administering the tax laws. 

Page was posted on 8/1/2018 9:47 PM
Page was last modified on 8/1/2018 9:51 PM
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