Form 3ABC Return of Property Held for Charitable Purposes - Massachusetts

Form 3ABC is a Massachusetts Department of Revenue form also known as the "Return Of Property Held For Charitable Purposes". The latest edition of the form was released in November 1, 2010 and is available for digital filing.

Download a fillable PDF version of the Form 3ABC down below or find it on Massachusetts Department of Revenue Forms website.

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The Commonwealth of Massachusetts
State Tax Form 3ABC
Assessors’ Use only
WEST NEWBURY
Revised 11/2010
Name of City or Town
Date Received
17
FISCAL YEAR _____ RETURN OF PROPERTY HELD FOR CHARITABLE PURPOSES
General Laws Chapter 59, § 5 Clauses 3(b), 5, 5A, 5B and 5C and Chapter 59, § 29
PERSONAL PROPERTY SCHEDULES NOT OPEN TO PUBLIC INSPECTION
(See General Laws Chapter 59, § 32)
Return to:
Board of Assessors
Must be filed by March 1 unless an
extension is granted by the board of assessors
INSTRUCTIONS: COMPLETE BOTH SIDES OF RETURN. Please print or type.
A. GENERAL INFORMATION.
This property return (State Tax Form 3ABC) must be filed each year by all charitable, benevolent, educational,
WHO MUST FILE.
literary, temperance or scientific organizations and trusts owning real or personal property on January 1 in order to receive a local tax
exemption on that property under G.L. c. 59, § 5 Clause 3 for the fiscal year that begins the next July 1. Veteran organizations seeking
exemption of real or personal property under G.L. c. 59, § 5 Clauses 5, 5A, 5B or 5C must also file this return.
. A separate return must be filed on or before March 1 with the board of assessors of
WHEN AND WHERE RETURNS MUST BE FILED
each city or town in which the organization owns real or personal property. A return is filed when received by the assessors.
The board of assessors may extend the filing deadline if the organization makes a written request and can show a
FILING EXTENSION.
sufficient reason for not filing on time. The latest the filing deadline can be extended is the last day for applying for abatement of the
tax for the fiscal year to which the filing relates.
If the organization does not file a timely and complete return,
PENALTY FOR NOT FILING, FILING LATE OR FILING INCOMPLETE RETURN.
it is not exempt from taxation for the year. To be a 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
USE OF AND ACCESS TO RETURN.
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.
B. IDENTIFICATION. Complete this section fully.
:
:
Name of Organization
Year established
:
Mailing Address
: (
)
Phone Number
.
Area Code
No
No.
Street
City/Town
Zip Code
:
E-Mail Address
Contact Person:
Name
Title
Telephone No. (Day)
Summary of your organization’s primary mission, function or purpose:
Have there been any changes in your organization’s articles of incorporation, charter or by-laws since the last filing of this return?
Yes
No
.
If yes, please attach amendments
Are any changes in your organization’s primary mission, function or purposes planned or anticipated in the future?
Yes
No
.
If yes, please explain
THIS FORM APPROVED BY THE COMMISSIONER OF REVENUE
The Commonwealth of Massachusetts
State Tax Form 3ABC
Assessors’ Use only
WEST NEWBURY
Revised 11/2010
Name of City or Town
Date Received
17
FISCAL YEAR _____ RETURN OF PROPERTY HELD FOR CHARITABLE PURPOSES
General Laws Chapter 59, § 5 Clauses 3(b), 5, 5A, 5B and 5C and Chapter 59, § 29
PERSONAL PROPERTY SCHEDULES NOT OPEN TO PUBLIC INSPECTION
(See General Laws Chapter 59, § 32)
Return to:
Board of Assessors
Must be filed by March 1 unless an
extension is granted by the board of assessors
INSTRUCTIONS: COMPLETE BOTH SIDES OF RETURN. Please print or type.
A. GENERAL INFORMATION.
This property return (State Tax Form 3ABC) must be filed each year by all charitable, benevolent, educational,
WHO MUST FILE.
literary, temperance or scientific organizations and trusts owning real or personal property on January 1 in order to receive a local tax
exemption on that property under G.L. c. 59, § 5 Clause 3 for the fiscal year that begins the next July 1. Veteran organizations seeking
exemption of real or personal property under G.L. c. 59, § 5 Clauses 5, 5A, 5B or 5C must also file this return.
. A separate return must be filed on or before March 1 with the board of assessors of
WHEN AND WHERE RETURNS MUST BE FILED
each city or town in which the organization owns real or personal property. A return is filed when received by the assessors.
The board of assessors may extend the filing deadline if the organization makes a written request and can show a
FILING EXTENSION.
sufficient reason for not filing on time. The latest the filing deadline can be extended is the last day for applying for abatement of the
tax for the fiscal year to which the filing relates.
If the organization does not file a timely and complete return,
PENALTY FOR NOT FILING, FILING LATE OR FILING INCOMPLETE RETURN.
it is not exempt from taxation for the year. To be a 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
USE OF AND ACCESS TO RETURN.
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.
B. IDENTIFICATION. Complete this section fully.
:
:
Name of Organization
Year established
:
Mailing Address
: (
)
Phone Number
.
Area Code
No
No.
Street
City/Town
Zip Code
:
E-Mail Address
Contact Person:
Name
Title
Telephone No. (Day)
Summary of your organization’s primary mission, function or purpose:
Have there been any changes in your organization’s articles of incorporation, charter or by-laws since the last filing of this return?
Yes
No
.
If yes, please attach amendments
Are any changes in your organization’s primary mission, function or purposes planned or anticipated in the future?
Yes
No
.
If yes, please explain
THIS FORM APPROVED BY THE COMMISSIONER OF REVENUE
C. FINANCIAL STATEMENT. Provide statement of your organization’s total income and assets for prior calendar year (or your most
recent fiscal year before January 1) in the schedule below. Documentation may be requested to substantiate the statement.
____________________________
FOR CALENDAR/FISCAL YEAR ENDING ON
TOTAL INCOME
TOTAL ASSETS
(Fair Cash Value)
Unrelated Business Income Received $
Real Estate
$
Tangible Personal Property (e.g. books,
Other Income Received
$
furniture, equipment, collections, etc.)
$
Other
$
Total Income Received
$
Total Assets
$
0
0
.
Explain source(s) of any unrelated business income shown in schedule
D. REAL ESTATE. List all real estate owned by your organization on January 1 and located within the city or town in the schedule
below and answer the questions that follow. An inspection or documentation may be requested to verify use.
Street Address
Assessors’
Fair Cash Value
How is the Property
What Other
How is the Property
Parcel No.
(Estimated)
Used by Your
Organizations or
Used by Others?
(If Known)
Organization?
Individuals Use the
Property?
Continue list on attachment in same format as necessary.
Did your organization record a deed or other document relating to real estate with the Registry of Deeds within the last year?
Yes
No
If yes, please provide details of transaction and a copy of the recorded document.
Does your organization anticipate selling, leasing or disposing of any of the real property listed in the schedule, or buying or receiving any other real
Yes
No
If yes, please explain.
property within the next eighteen months?
REGISTERED MOTOR VEHICLES. List all motor vehicles registered in Massachusetts owned by or leased to your organization
E.
and garaged in the city or town on January 1 in the schedule below. Attach copies of all leasing agreements.
Registered Owner
Year
Make
Model
Registration Number
Continue list on attachment in same format as necessary.
F. PUBLIC CHARITIES REPORT (Form PC). Attach copy of your organization’s report to return. (Does not apply to religious,
fraternal or veteran organizations not required to file report).
Is a true copy of your organization’s most recent annual report to the Public Charities Division of the Office of the Attorney General
(Form PC, including Federal Form 990) attached to this return?
Yes
No
If no, please explain why not.
G. SIGNATURE. Sign here to complete the return.
This return, prepared or examined by me, includes all real and personal property owned or held on January 1,
by the organization
submitting this return. Under the pains and penalties of perjury, I declare that to the best of my knowledge and belief, this return and
all accompanying documents and statements are true, correct and complete.
Signature
Title of Officer
Date

Download Form 3ABC Return of Property Held for Charitable Purposes - Massachusetts

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