950 CMR 106.14
Failure to File Annual Report; Revocation of Charter
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.