How to Start a Nonprofit in New York

1. Name Your Organization

   Your organization’s name establishes its brand and is also important for incorporating with the state. The legal name of your nonprofit corporation may not conflict with any other organization registered in the state. Make sure the name is available and meets state requirements.

   Name Search:	New York Department of State - Division of Corporations, State Records and Uniform Commercial Code Name search
   Suffix:	"Shall, unless the corporation is formed for charitable or religious purposes, or for purposes for which the approval of the commissioner of social services or the public health and health planning council is required, or is a bar association, contain the word 'corporation', 'incorporated', or 'limited' or an abbreviation of one of such words" NY NPC § 301

2. Choose a New York nonprofit corporation structure

   New York offers two types of nonprofit corporations:

   Religious corporations

   New York religious corporations are recognized as a special type of corporation under the Religious Corporations Law. These corporations are created to enable their members to meet for divine worship or other religious observances will be filed.

   Non-religious corporations

   All other non-profit corporations are filed under the Not-for-Profit Corporation Law. NY NPC Law § 201 provides for four different types of New York non-profit corporation classifications: Type A Non-business purposes: civic, patriotic, political, social, fraternal, athletic, agricultural, horticultural, animal husbandry, and for a professional, commercial, industrial, trade or service association. Type B Non-business purposes: charitable, educational, religious, scientific, literary, cultural or for the prevention of cruelty to children or animals. Type C A nonprofit formed for public or quasi-public purposes (those usually performed by a business corporation) Type D Other purposes. Multiple Types If the corporation is formed for both Type A and Type B purposes, the corporation is classified as Type B. If any of the purposes for which a corporation is formed would be characterized as Type C, the corporation is classified as Type C even if other purposes of the corporation might be appropriately characterized as Type A or Type B corporate purposes.

3. Recruit Incorporators and Initial Directors

   The incorporator is the person who signs the Articles of Incorporation for your nonprofit. You will need at least one, but can have more than one. Directors make up the governing body of your nonprofit corporation and are stakeholders in your organization’s purpose and success. You’ll want to identify three, unrelated individuals to meet IRS requirements. You will also want to be aware of any age or residency requirements.

   New York director requirements:	Number: minimum 3 Qualifications: 18 years of age (some exceptions). No residency requirement. No membership requirement. Term: 1 year unless otherwise specified in the articles or bylaws, 5 year maximum Quorum: majority Committee: minimum 3 directors
   New York officer requirements:	A president, one or more vice-presidents, a secretary and a treasurer. Term: 1 year Two or more offices may be held by the same individual, except for president and secretary.

4. Appoint a Registered Agent

   A registered agent is responsible for receiving legal notices on behalf of your organization. The appointed registered agent must be physically located in the state and maintain an office that is open during regular business hours. As a nationwide registered agent, our service is designed to receive your legal documents and provide secure access to those documents through your online account. Our local New York registered agent office is located in Albany, NY. We offer registered agent service independently or as part of our nonprofit formation packages.

5. Obtain NY Agency Approval

   If the purpose of your nonprofit corporation matches any of those listed below, obtain written consent from the matching New York State agency. You will need to attach the consent to your Certificate of Incorporation (NY NPC §404).

   Purpose	NY Agency
   404(a): Formation of a trade or business association.	Office of the Attorney General - Antitrust Bureau http://www.oag.state.ny.us/
   404(b): Day care, adoption, foster care and domestic violence, neglected or dependent children, programs for the elderly, and solicitation of funds for such purposes.	Office of Children and Family Services http://www.ocfs.state.ny.us
   404(b): Establishment or operation of any aged care accommodation; adult care facility; enriched housing programs; residences for adults or the solicitation of contributions for any such purpose.	Department of Health - Division of Legal Affairs http://www.health.ny.gov/
   404(d): General educational purposes including purposes for which a corporation might be chartered by the Board of Regents. ($10.00 fee paid by check or money order.)	NYS Department of Education - Office of Counsel http://www.nysed.gov
   404(o), (p), (t): Establishment or maintenance of medical corporations or health facilities (under Articles 44 or 28 of the Public Health Law), or solicitation of funds for such purposes.	NYS Department of Health - Division of Legal Affairs http://www.health.state.ny.us
   404(q): Establishment or operation of a facility requiring licensing by Division of Mental Health or solicitation of funds for such purpose.	NYS Office of Mental Health - Bureau of Inspection and Certification https://www.omh.ny.gov/
   404(q): Establishment or operation of a facility requiring licensing by Office of Mental Retardation and Developmental Disabilities or soliciting funds for such a purpose.	NYS Office for People with Developmental Disabilities - Office of Counsel http://www.opwdd.ny.gov
   404(u), (v): Establishment or operation of a facility requiring licensing by Office of Alcoholism and Substance Abuse Services or soliciting funds for such purposes.	Office of Alcoholism and Substance Abuse Services http://www.oasas.ny.gov

6. Prepare and File Articles of Incorporation

   Your nonprofit’s articles of incorporation officially mark the creation of your organization. They document where and when the organization was formed and capture other information necessary to verify its existence. While requirements for language vary from state-to-state, there are some basic provisions that the IRS will look for when you apply for 501(c)(3) exemption. It is important to customize the articles for your organization and make sure you meet the state and IRS requirements. Meeting these requirements from the start will help avoid having to make amendments later or risk getting your 501(c)(3) application rejected. Some states will also require you to publish your articles of incorporation, so be mindful of any deadlines and publishing instructions.

   Agency:	New York Department of State - Division of Corporations, State Records and Uniform Commercial Code
   Form:	Certificate of Incorporation
   Instructions:	Not-for-Profit Incorporation Instructions
   Filing Method:	Mail, fax, or in-person.
   Agency Fee:	$75 + optional $25-150 expedite fee
   Turnaround:	~14 business days. Within 24 hours for $25 expedite fee. On the same day for $75 expedite fee. Within 2 hours of receipt for $150 expedite fee.
   Law:	NY Code - Not-For-Profit Corporation
   Notes:	If faxing, use the Credit Card Authorization form. The NY Division of Corporations accepts check, money order or credit card. When a Certificate of Incorporation is accepted for filing by the Department of State, the organization’s corporate existence begins. The Department of State will issue an official filing receipt that contains the filing date, which is also the date of incorporation

7. File Initial Report

   After filing articles of incorporation, you must file an initial report.

   Not required

   
   
   

8. Obtain an Employer Identification Number (EIN)

   This unique, nine-digit number is assigned by the IRS to identify your nonprofit. All types of nonprofits will apply for an EIN, not only those that hire employees. You will use your EIN to open a bank account, apply for 501(c)(3) status, and submit 990 returns to the IRS.

   Agency:	Internal Revenue Service (IRS)
   Form:	IRS Form SS-4
   Instructions:	Applying for an EIN without a SSN/TIN: Online applications are not accepted if an individual does not have a SSN/TIN. Form SS-4 must be completed, signed, and faxed to the IRS, leaving the SSN/TIN field blank or adding the terminology "foreign" to that line item. To follow up on the application, call the IRS and ensure they received the application.  Depending on the agent you speak with, you may be able to obtain the EIN over the phone. The IRS may then fax the EIN documentation back to you.
   Filing Method:	Mail, phone, fax, or online.
   IRS fee:	$0
   Turnaround:	Immediately online or by phone. 4 business days by fax. 4-5 weeks by mail.
   Notes:	The IRS website is only available during certain hours. Print your EIN before closing your session. For additional guidance, see IRS Pub 1635: Understanding Your EIN.

9. Store Nonprofit Records

   As you launch your nonprofit, you will receive a number of official documents. Organizing these documents in one place will save you headaches down the road. You will soon have numerous items to keep in your records including your EIN letter, bylaws, meeting minutes, 501(c)(3) determination letter, and more.

   
   
   

   A great way to maintain necessary documentation is Records Manager, our software for storing records securely, tracking directors and officers, and getting notified of meetings.

10. Establish Initial Governing Documents and Policies

    Your bylaws are the governing document for your nonprofit. They serve as your organization’s operating manual and should be consistent with your articles of incorporation and the law. When your Board of Directors meets for the first time, you’ll review and ratify the bylaws and they will be a roadmap for governance from there.

    At the same time, you’ll also want to create and adopt a conflict of interest policy. A conflict of interest is when someone in a key position in your nonprofit has competing interests and is making choices that could benefit themselves to the harm of the organization. Personal interests should be set aside and organizational interests prioritized. If a conflict of interest does arise, it should be disclosed immediately.

    Your application to the IRS for 501(c)(3) exemption will require that both the bylaws and the conflict of interest policy are approved and adopted. Once they’ve been adopted, safely store them in your Nonprofit Records Kit.

11. Hold Organizational Meeting of the Board of Directors

    The initial organizational meeting of your Board of Directors will be incredibly productive. At this meeting you will approve the bylaws, adopt the conflict of interest policy, elect directors, appoint officers, and approve resolutions such as opening the organization’s bank account. Important decisions are being made so be sure to record them in the meeting minutes.

12. Get New York State Tax Identification Numbers/Accounts

    New York does NOT offer a consolidated state tax registration application. Register for individual tax accounts that apply.

    Guidance:	Pub 20: New York State Tax Guide for New Businesses
    Submit to:	NYS Department of Taxation and Finance http://www.tax.ny.gov/"

    If your organization conducts activities in New York City, register for city taxes with the The City of New York Finance Commissioner.

13. Apply for 501(c)

    Applying for 501(c) tax exemption can feel like the most daunting step in bringing your nonprofit dream into reality, but obtaining tax exemption comes with many benefits. You will be able to apply for grants and grow your fundraising success in addition to being exempt from IRS income tax. 501(c) is the chapter of the Internal Revenue Code that regulates nonprofit organizations. Like others, you may be most familiar with 501(c)(3) nonprofits, including charities and foundations. 501(c)(3) nonprofits apply using Form 1023 or Form 1023-EZ. Review the criteria for each application and make sure you meet the eligibility requirements set out by the IRS. Other types of nonprofits, including 501(c)(4)s and 501(c)(6)s, apply using Form 1024. After reviewing and approving your application, the IRS will return a Determination Letter officially recognizing your exemption.

    Completing the federal application for tax exemption is significantly easier with the assistance and support of a professional. Find someone with the expertise to ensure the correct application is being used and is completed accurately. A well-prepared application takes time, over 100 hours by IRS estimates, so put yourself on the path to success by finding a specialist to walk alongside you in the journey - from start to tax-exempt finish!

    Agency:	Internal Revenue Service (IRS)
    Form:	IRS Form 1023, IRS Form 1023-EZ, or IRS Form 1024
    Instructions:	IRS Instructions for Form 1023, IRS Instructions for Form 1023-EZ, or IRS Instructions for Form 1024.  Also see guidance IRS Pub 557: Tax-Exempt Status for Your Organization.
    Filing Method:	Mail
    Agency Fee:	$275 for organizations filing Form 1023-EZ and $600 for organizations filing Form 1023.
    Turnaround:	1023-EZ average: <1 month. 1023 average: 3-6 months.

    

14. Report Beneficial Ownership Information to FinCEN

    As of January 1, 2024, millions of entities in the US need to report beneficial ownership information (BOI) to the Financial Crimes Enforcement Network (FinCEN) as part of the Corporate Transparency Act (CTA). Nonprofits without 501(c) tax exemption formed before that date must submit BOI by December 31, 2024, while those formed after must submit it within 30 days of formation. Once 501(c) tax exemption is granted, the organization may claim an exemption from BOI reporting requirements via an update filing to FinCEN. Our BOI Reporting Service includes up to four initial, updated, and corrected reports per year, ensuring the data you report to FinCEN is updated.

15. Apply for State Tax Exemption(s)

    With your IRS Determination Letter in hand, make sure you familiarize yourself with your state’s requirements for recognizing your nonprofit’s tax-exempt status. This is an area where requirements vary state-by-state. Many states issue their own tax-exempt certificate that can be used for sales and use tax purposes, but it may require application and periodic renewal.

    To file to obtain exemption from state income tax:

    Agency:	New York State Department of Taxation and Finance
    Form:	Form CT-247: Application for Exemption from Corporation Franchise Taxes by a Not-for-Profit Organization
    Agency Fee:	$0
    Notes:	Certain not-for-profit and religious corporations are exempt from the New York State corporation franchise tax. You must file Form CT-247 to apply for exemption.

    To file to obtain Sales Tax Exemption:

    Agency:	New York State Department of Taxation and Finance
    Form:	Form ST-119.2: Application for an Exempt Organization Certificate
    Instructions:	Instructions for Form ST-119.2 and NYS Dept. of Taxation and Finance - Sales tax exempt organizations
    Agency Fee:	$0

    Nonprofits can apply for exemption from NYS property taxes through the Office of Real Property Tax Service.

    Overseen by:	NYS Department of Taxation and Finance http://www.tax.ny.gov/"
    Guidance:	Exemption Administration Manual - Nonprofit Organizations (Mandatory Class) and Exemption Administration Manual - Nonprofit Organizations (Permissive Class)
    Form:	Property tax exemption forms listing. Start with RP-420-a-Org, RP-420-a/b-Use, or RP-420-a/b-Vlg (see Guidance for choosing the correct form) and attach supplemental forms as required.
    Filing Method:	Mail
    Fee:	$0

    Nonprofits in New York City may apply for property tax exemption with the New York City Department of Finance..

16. Register for Charitable Solicitation (Fundraising)

    This is another area where laws differ from state to state, but most states require any nonprofit soliciting donations to register to do so on an annual basis. This means registering in the state prior to soliciting any resident of that state. Registering in your home state is essential, but you may also need to register other states depending on the scope of your organization.

    New York Charitable Organization Registration

    Agency:	New York Attorney General - Charities Bureau
    Law:	New York Executive Law, Article 7A § 172 and New York Estates, Powers and Trusts Law, Article 8 § 1.4
    Foreign Qualification is Prerequisite:	No
    Notes:	Every contract entered into with a professional fund raiser, fund raising counsel, or commercial co-venturer must contain, in a conspicuous typeface: A concise, accurate statement of the charitable organization's right to cancel; A concise, accurate statement of the period during which the contract may be canceled; The address to which the notice of cancellation is to be sent; The address of the attorney general to which a duplicate of the notice of cancellation is to be sent; and A clear statement of the financial arrangement including, if applicable, a statement of the percentage of the total funds collected on behalf of the charitable organization which shall be paid to the professional fund raiser or any other person for purposes other than the exclusive benefit of the charitable organization.
    Registered Agent (Special Agency) Required?	No

    One-Time Exemption Registration

    More Details

    Exemption Eligible Organizations:	EXC Article 7-A Exemptions Corporations organized under the religious corporations law, and other religious agencies and organizations, and charities, agencies, and organizations operated, supervised, or controlled by or in connection with a religious organization Educational institutions confining the solicitation of contributions to their student body, alumni, faculty and trustees, and their families Fraternal, patriotic, social, alumni, law enforcement support organizations and historical societies chartered by the New York state board of regents when solicitation is confined to their membership Persons requesting any contributions for the relief of any individual, specified by name at the time of the solicitation, if all of the contributions collected, without any deductions whatsoever, are paid to or for the benefit of the named beneficiary Charities that receive less than $25,000 in contributions and do not use a professional fundraiser or fund raising counsel Any charitable organization receiving an allocation from a federated fund, incorporated community appeal or a united way, provided such fund, appeal or united way is complying with the provisions of this article relating to registration and filing of financial reports with the attorney general, and provided such organization does not receive, in addition to such allocation, gross contributions in excess of $25,000 during the fiscal year, and provided further that all the fund-raising functions of such organizations are carried on by persons who are unpaid for such services A local post, camp, chapter or similarly designated element, or a county unit of such elements, of a bona fide veterans' organization which issues charters to such local elements throughout this state, a bona fide organization of volunteer firefighters, an organization providing volunteer ambulance service or a bona fide auxiliary or affiliate of such organizations, provided all its fund-raising activities are carried on by members of such an organization or an affiliate thereof and such members receive no compensation, directly or indirectly, therefor An educational institution which files annual financial reports with the regents of the university of the state of New York as required by the education law or with an agency having similar jurisdiction in another state or a library which files annual financial reports as required by the state education department A charitable organization which receives all or substantially all of its funds from a single governmental agency and reports annually to that agency provided such reports contain financial information substantially similar in content to that required by subdivision one of section 172-b of this article; provided, however, that such organization may receive no more than $25,000 from sources other than the government agency to which it reports Any police department, sheriff's department or other governmental law enforcement agency The state parent teachers association and any parent teachers association affiliated with an educational institution that is subject to the jurisdiction of the state education department   EPT Article 8 Exemptions The United States, any state, territory or possession of the United States, the District of Columbia, the Commonwealth of Puerto Rico or to any of their agencies or governmental subdivisions Any trustee which is required by any other provision of law to render a full, complete and itemized annual financial report to the congress of the United States or to the legislature of this state, provided that such report contains the information required of trustees pursuant to this article Corporations organized under the religious corporations law and other religious agencies and organizations, and charities, agencies and organizations operated, supervised or controlled by or in connection with a religious organization Educational institutions incorporated under the education law or by special act Any hospital Fraternal, patriotic, veterans, volunteer firefighters, volunteer ambulance workers, social, student or alumni organizations and historical societies chartered by the New York state board of regents A trust for which there is a corporate trustee acting as sole trustee or co-trustee under the terms of a will of a decedent who died domiciled in a state other than New York or a trust instrument executed by a non-resident of the state of New York Any trust in which and so long as the charitable interest is deferred or contingent Any person who, in his or her capacity as an officer, director or trustee of any corporation or organization mentioned in this paragraph, holds property for the religious, educational or charitable purposes of such corporation or organization so long as such corporation or organization is registered with the attorney general pursuant to this section Any cemetery corporation subject to the provisions of article fifteen of the not-for-profit corporation law The state parent teachers association and any parent teachers association affiliated with an educational institution that is subject to the jurisdiction of the state education department Any corporation organized under article 43 of the insurance law
    Filing Method:	Online
    Agency Fee:	$0
    Law:	NY EXC Article 7A § 172-A and NY EPT § 8-1.4

    Initial Registration

    More Details

    Filing Method:	Online
    Agency Fee:	$25 (there is no fee if exempt from registration under article 7a)
    Turnaround:	2-3 months
    Original Ink:	Not required
    Notarization Required?:	Not required
    Notes:	The president and CFO / treasurer must sign. Some New York counties and municipalities may require charities that solicit in-person to register prior to fundraising.
    Before you Apply:	Domestic Applicants: Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement. Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application. Foreign Applicants: Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement. Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application. If you will foreign qualify in New York, obtain a certificate of good standing from your home state to submit during the foreign qualification process. If your home state does not issue certificates of good standing, instead submit a certified copy of your articles of incorporation and all amendments.
    How to Apply:	Domestic Applicants: File entity formation documents with the New York Department of State - Division of Corporations, State Records and Uniform Commercial Code. Create an online filing account and complete the charity registration application through the New York Attorney General - Charities Bureau. Foreign Applicants: Determine whether or not your charity will need to foreign qualify based on your activity in New York. If not required, skip to number 3. File foreign qualification documents with the New York Department of State - Division of Corporations, State Records and Uniform Commercial Code. Create an online filing account and complete the charity registration application through the New York Attorney General - Charities Bureau.
    Required Attachments:	Articles of incorporation Bylaws List of officers and directors Professional fundraising contracts IRS determination letter

    Registration Renewal

    More Details

    Filing Method:	Online
    Agency Fee:	$25 for article 7a organizations. EPTL organizations pay a fee based on the net worth of the organization: $25, if the net worth is less than $50,000 $50, if the net worth is $50,000 or more but less than $250,000 $250, if the net worth is $1,000,000 or more but less than $10,000,000 $100, if the net worth is $250,000 or more but less than $1,000,000 $750, if the net worth is $10,000,000 or more but less than $50,000,000 $1500, if the net worth is $50,000,000 or more Dual filers pay 7A and EPTL fees.
    Due:	Annually by the 15th day of the 5th month following the close of your fiscal year. So if your fiscal year ends December 31, renewal is due by May 15. There is no official start to the renewal period, so renewals may be submitted as soon as financials become available for the most recently completed fiscal year.
    Due Date Extension:	Due dates are automatically extended for 180 days beyond the original due date.
    Original Ink:	Not required
    Notarization Required?:	Not required
    Notes:	7A filers are registered to solicit in New York under Article 7-A of the New York Executive Law. EPTL filers are registered under the New York Estates, Powers, and Trusts Law because they hold assets or conduct activities for charitable purposes in New York. Dual filers are registered under both 7A and the EPTL. Charities that contract with professional fundraisers, fundraising counsels, or commercial co-venturers are not required to submit a separate contract filing, but contract information is reported instead on schedule 4a of the CHAR500 renewal filing. A separate schedule must be prepared for each contract the charity has with one of the above-mentioned entities. A renewal filing can be submitted up to 12 months past its expiration date with no other requirements. If registration has lapsed for more than 12 months, organizations should submit a registration amendment and the required annual filings for each year not registered (up to 3 years).
    Required Attachments:	IRS form 990 Audited financials (if applicable) Professional fundraising contracts

    Financial Reporting
    Annual Financial Report

    More Details

    Agency:	New York Department of State - Division of Corporations, State Records and Uniform Commercial Code
    Instructions:	Financial Reports to Be Filed by Certain Not-for-Profit Organizations
    Filing Method:	Online
    Agency Fee:	$25
    Due:	Annually by the 15th day of the 5th month following the close of your fiscal year. So if your fiscal year ends December 31, renewal is due May 15.
    Law:	New York Executive Law, Article 7a § 172-B(9)
    Notes:	Charities that are required to file a Funding Disclosure Report pursuant to Executive Law Section 172-e or a Financial Disclosure Report pursuant to Executive Law section 172-f are required to file an annual financial report with the Department of State.
    Required Attachments:	IRS form 990 (if the charity files with the Charities Bureau) Audited financials (if applicable)

    Financial Reporting
    Funding Disclosure Report

    More Details

    Agency:	New York Department of State - Division of Corporations, State Records and Uniform Commercial Code
    Instructions:	Financial Reports to Be Filed by Certain Not-for-Profit Organizations
    Filing Method:	Online
    Agency Fee:	$25
    Due:	Within 30 days of the close of each applicable reporting period. Reporting period means the six-month period within a calendar year starting January 1 and ending June 30 and the six-month period within a calendar year starting July 1 and ending December 31. For example, an IRC Section 501(c)(3) organization is required to file a Funding Disclosure Report before January 31 whenever that entity made an in-kind donation greater than $10,000 to an IRC Section 501(c)(4) organization between July 1 and December 31 of the previous calendar year.
    Law:	New York Executive Law, Article 7a § 172-E
    Notes:	501(c)(3) charities are required to file funding disclosure reports with the Department of State if they made an in-kind donation to a 501(c)(4) organization of more than $10,000 during a reporting period (6 month periods running from January 1 to June 30 and from July 1 to December 31). Charities that are required to file a Funding Disclosure Report pursuant to Executive Law Section 172-e are also required to file an annual financial report with the Department of State.
    Required Attachments:	IRS form 990 schedule B (if applicable)

    Financial Reporting
    Financial Disclosure Report

    More Details

    Agency:	New York Department of State - Division of Corporations, State Records and Uniform Commercial Code
    Instructions:	Financial Reports to Be Filed by Certain Not-for-Profit Organizations
    Filing Method:	Online
    Agency Fee:	$25
    Due:	Within 30 days of the close of each applicable reporting period. Reporting period means the six-month period within a calendar year starting January 1 and ending June 30 and the six-month period within a calendar year starting July 1 and ending December 31. For example, an IRC Section 501(c)(4) organization is required to file a Financial Disclosure Report before January 31 whenever that entity spent more than $10,000 on covered communications after July 1 of the preceding calendar year.
    Law:	New York Executive Law, Article 7a § 172-F
    Notes:	Charities that are required to file a Financial Disclosure Report pursuant to Executive Law section 172-f are also required to file an annual financial report with the Department of State. 501(c)(4) charities are required to file financial disclosure reports with the Department of State if they made expenditures on covered communications in an aggregate amount or fair market value exceeding $10,000 in a calendar year. Covered communications, as defined by statute, means: A communication by a covered entity, not otherwise reported by such covered entity pursuant to article one-A of the legislative law or article fourteen of the election law, by a covered entity conveyed to five hundred or more members of a general public audience in the form of: an audio or video communication via broadcast, cable or satellite; a written communication via advertisements, pamphlets, circulars, flyers, brochures, letterheads; or other published statement which: refers to and advocates for or against a clearly identified elected official, executive or administrative body or legislative body relating to the sponsorship, support, opposition, or outcome of any proposed legislation, pending legislation, rule, regulation, hearing or decision, or advocates for or against action by any elected official, executive or administrative body or legislative body. Covered communication shall not include: communications with a professional journalist or newscaster, including an editorial board or editorial writer of a newspaper, magazine, news agency, press association or wire service, relating to news, as these terms are defined in section seventy-nine-h of the civil rights law, and communications relating to confidential and non-confidential news as described in subdivisions (b) and (c) of section seventy-nine-h of the civil rights law respectively and communications made pursuant to community outreach efforts for broadcast stations required by federal law; or a communication that is: (A) directed, sent or distributed by the covered entity only to individuals who affirmatively consent to be members of the covered entity, contribute funds to the covered entity, or, pursuant to the covered entity's articles or bylaws, have the right to vote directly or indirectly for the election of directors or officers, or on changes to bylaws, disposition of all or substantially all of the covered entity's assets or the merger or dissolution of the covered entity; or (B) for the purpose of promoting or staging any candidate debate, town hall or similar forum to which at least two candidates seeking the same office, or two proponents of differing positions on a referendum or question submitted to voters, are invited as participants, and which does not promote or advance one candidate or position over another.

    Amendment

    More Details

    Filing Method:	Online
    Agency Fee:	Fees will be calculated upon submission of the amendment. The system will notify you of the required payment.

    Reinstatement

    Not required

    
    
    

    Formal reinstatement is not required. Charities who wish to renew a lapsed registration with an expiration date within the last 12 months should submit a standard renewal filing. If registration has lapsed for more than one year, charities should submit a registration amendment (CHAR410-A) and the required annual filings and fees for each missing year (up to 3 years). The registration amendment & fee form can be submitted online, but all short-year filings & fees for missing years must be submitted by mail. 

    Change of Fiscal Year

    More Details

    Filing Method:	Mail
    Agency Fee:	$0
    Notes:	To change your fiscal year you must email charities.bureau@ag.ny.gov and inform them of the change. They will then mail you a list of documents that they need from you and a cover letter that you must include when you mail these documents back.

    Cancelation

    More Details

    Filing Method:	Online
    Agency Fee:	$0
    Notes:	To withdraw a registration you must submit a letter requesting the withdrawal with the required annual financial filings.

    To fundraise nationally or online, please see our Fundraising Compliance Guide. Our services manage your initial, renewal, and exemption filings in every state.

17. Obtain Other Business Licenses & Permits

    Running your nonprofit corporation legally also means securing all applicable licenses and permits. The range of local, state, and federal requirements is wide. Access resources like the Small Business Administration Business License & Permit look-up tool and search by your business type and locality.

Frequently Asked Questions

You’ve made it! You turned your passion into a legitimate nonprofit corporation exempt under IRS 501(c) and are benefiting your community. That solid foundation on which you built your organization requires ongoing maintenance. Investing in maintaining compliance with all of the government agencies is an ongoing responsibility and commitment needed to ensure your vision continues long into the future. Check out our compliance guide to learn more!

Once you have registered your nonprofit per the steps listed above, you will need to maintain compliance with all of the government agencies. Staying current with the IRS and state requirements is an ongoing responsibility. Continue reading our New York nonprofit compliance guide to learn more!

Continue reading "New York Nonprofit Compliance"

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