Microsoft Word - State Tax Form 3ABC

State Tax Form 3ABC

Revised 11/2010 The Commonwealth of Massachusetts

City of Boston

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: Assessing Department

Attn: Form 3ABC

City Hall, Room 301

Boston, MA 02201

MUST BE FILED WITH ASSESSORS BY MARCH 1

PRECEDING THE FISCAL YEAR IN ISSUE

INSTRUCTIONS: COMPLETE BOTH SIDES OF RETURN. Please print or type.

A. GENERAL INFORMATION

WHO MUST FILE. Every charitable, benevolent, educational, literary, temperance or scientific organization and trust owning real or

personal property on January 1 must file a property return in order to receive a local tax exemption on that property under G.L. Ch.59 § 5

Clause 3 for the fiscal year that begins the next July 1. Veterans organizations seeking exemption of real or personal property under G.L.

Ch. 59 § 5 Clauses 5, 5A, 5B or 5C must also file a 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 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 a 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 state public

records law. It is available only to assessors and the Massachusetts Department of Revenue for the purposes of administering the tax laws.

B. IDENTIFICATION. Complete this section fully.

Name of Organization: ____________________________________________________ Year Established: __________________

Mailing Address: Phone Number: BBBBBBBBBBBBBBBBBBBB

_______________________________________________________________________

No. Street City/Town Zip Code Email: ___________________________

Contact Person:

____________________________________________________________________________________________________________

Name Title Telephone No. (Day)

Summary of your organization’s primary mission, function or purpose:

Have there been any material 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 there changes in your organization’s primary mission, function or purpose planned or anticipated for 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 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 $___________________

Other Business Income Received $___________________ Tangible Personal Property (e.g. books $___________________

furniture, equipment, collections, etc)

Total Income Received $___________________ Other $___________________

Total Assets $___________________

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

Assessor’s

Parcel No.

Fair Cash Value

(Estimated)

How is the Property Used

by the Organization?

How is the Property Used

by Others?

Continue list on attachment in same format as necessary.

Did your organization lease any part of the property to other charitable or for-profit organizations or individuals? Yes  No 

If yes, please complete the table below:

Name of Organization or

Individual Nature of Charity or Business

Annual rental income received;

duration of lease term

Location of tenant on property

(floor, unit)

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 or disposing of any real property listed in the schedule, or buying or receiving any other real

property within the next eighteen (18) months? Yes  No  If yes, please explain.

E. REGISTERED MOTOR VEHICLES. List all motor vehicles registered in Massachusetts 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.

Registered Owner Year Make Model Registration Number

Continue list on attachment in same format as necessary.

F. PUBLIC CHARITIES REPORT (Form PC). Attach a copy of your organization’s report to return. (Does not apply to religious,

fraternal or veteran organizations not required to file the 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