Massachusetts has one of the largest concentrations of charitable organizations in the United States, representing a large portion of the economic activity in the Commonwealth. Attorneys in every practice area interact with charitable organizations regularly, often without understanding some of the tax and regulatory peculiarities that may affect—often in unexpected ways—what their clients are trying to accomplish. This new program provides an overview of what it means to be a charitable organization in Massachusetts, from a tax and regulatory perspective, and how transacting or working with charitable organizations may require a different approach than working with other types of organizations.