Fiscal Year(Required) RETURN OF PROPERTY HELD FOR CHARITABLE PURPOSES General Laws Chapter 59, § 5 Clauses 3(b), 5, SA, 5B and SC and Chapter 59, § 29 PERSONAL PROPERTY SCHEDULES NOT OPEN TO PUBLIC INSPECTION (See General Laws Chapter 59, § 32)INSTRUCTIONS: COMPLETE ENTIRE RETURN. Please print or type. A. GENERAL INFORMATION. WHO MUST FILE. This property return (State Tax Form 3ABC) must be filed each year by all charitable, benevolent, educational, 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. WHEN AND WHERE RETURNS MUST BE FILED. A separate return must be filed on or before March 1 with the board of assessors of each city or town in which the organization owns real or personal property. A return is filed when received by the assessors. FILING EXTENSION. 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. 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. PENALTY FOR NOT FILING, FILING LATE OR FILING INCOMPLETE RETURN. If the organization does not file a timely and complete 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. USE OF AND ACCESS TO RETURN. 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. B. IDENTIFICATION. Complete this section fully.Name of Organization(Required) Year established(Required) Mailing Address(Required) Area Code(Required) Phone Number(Required) Email(Required) Contact Name(Required) Contact Title(Required) Conact Phone Number(Required) Summary of your organization's primary mission function or purpose(Required)Have there been any changes in articles of incorporation charter or by-laws since the last filing of this return?(Required) Yes No If yes, please attach amendments.Are there any changes in your organization's primary mission, function or purpose?(Required) Yes No If yes, please explain below 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 Year Ending On(Required) MM slash DD slash YYYY TOTAL INCOMEUnrelated Business Income Other Income Received Total Income Received TOTAL ASSETSReal Estate Tangible Personal Property Other Total Assets 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.Site 1 Street Address Site 1 Assessors Parcel No Site 1 Fair Cash Value Estimated Site 1 How is the Property Used by Your Organization Site 1 What Other Organizations or Individuals Use the Property Site 1 How is the Property Used by Others Site 2 Street Address Site 2 Assessors Parcel No Site 2 Fair Cash Value Estimated Site 2 How is the Property Used by Your Organization Site 2 What Other Organizations or Individuals Use the Property Site 2 How is the Property Used by Others Site 3 Street Address Site 3 Assessors Parcel No Site 3 Fair Cash Value Estimated Site 3 How is the Property Used by Your Organization Site 3 What Other Organizations or Individuals Use the Property Site 3 How is the Property Used by Others Did your organization record a deed or other document relating to real estate with the Registry of Deeds within the last year?(Required) Yes No If yes, please provide details of transaction and a copy of the recorded documentDoes your organization anticipate selling, leasing or disposing of any of the real property listed in the schedule, or buying or receiving any other real property within the next eighteen months?(Required) Yes No If yes, please explain E. REGISTERED MOTOR VEHICLES. List all motor vehicles registered in Massachusetts owned by or leased to your organization and garaged in the city or town on January 1 in the schedule below. Attach copies of all leasing agreements.Vehicle 1 Registered Owner Vehicle 1 Year Vehicle 1 Make Vehicle 1 Model Vehicle 1 Registration Number Vehicle 2 Registered Owner Vehicle 2 Year Vehicle 2 Make Vehicle 2 Model Vehicle 2 Registration Number Vehicle 3 Registered Owner Vehicle 3 Year Vehicle 3 Make Vehicle 3 Model Vehicle 3 Registration Number 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?(Required) Yes No If no, please explain Please upload any required documents. Drop files here or Select files Max. file size: 20 MB. 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, Year(Required) 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(Required) Title of Officer(Required) Date(Required) CAPTCHA
