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Below, you'll find licensing requirements for a range of fundraising activities.
At a glance, you can see requirements, fees, filing instructions, and links to forms for
everything from charitable gaming and cause marketing to professional fundraisers and
charitable gift annuities.
Make sure your fundraising activities meet the unique requirements of each jurisdiction where
you’re soliciting. Feel free to explore, bookmark, and share!
10 years of continuous existence immediately preceeding licensure.
Fact Checked:
12/4/17
Initial Registration
Agency Fee:
$0
Notes:
In order to apply for a charitable gift annuity permit, a charity must have tax exempt status and adopt a board resolution pertaining to annuities and naming the segregated trust. The application process includes submitting proof of tax exemption, financial reports showing segregation of assets, and other documents. New York also offers exemptions from the permit requirement for charities whose reserve fund requirement is less than $1,000,000.
Fact Checked:
12/4/17
Registration Renewal
Form:
There is no renewal form.
Agency Fee:
$0
Due:
Annually by March 1.
Fact Checked:
12/4/17
New York Charitable Organization Registration
Agency:
New York Attorney General - Charities Bureau
Law:
New York Executive Law, Article 7a, §§ 171-a to 177, Not-For-Profit Corporation Law § 101 et seq.
Two NY statutes separately require charitable registration:
Article 7-A of the Executive Law (Article 7-A) requires registration of charitable and other nonprofit organizations that solicit contributions from New York State (including residents, foundations, corporations, government agencies and other entities).
EPTL: Section 8-1.4 of the Estates, Powers and Trusts Law (EPTL) requires registration of charitable organizations that are incorporated, are formed or otherwise conduct activity in New York State.
Foreign Qualification is Prerequisite:
No
Registered Agent (Special Agency) Required?
No
Fact Checked:
4/10/20
One-Time Exemption Registration
Exemption Eligible Organizations:
Charities that receive less than $25,000 in contributions and do not use a professional fundraiser
Religious organizations
Educational institutions
PTAs
Membership organizations
Appeals for individuals
Government agencies
Hospitals, skilled nursing facilities, and diganostic/treatment centers
Volunteer firefighter or volunteer ambulance service
organizations
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.
$25 for 7A organizations ($0 if exempt). $0-$1,500 depending on net worth for EPTL organizations. Dual filers pay 7A and EPTL fees.
Due:
Due annually 4.5 months after the close of your fiscal year. So if your fiscal year ends December 31, renewal is due May 15.
Due Date Extension:
Due dates are automatically extended for 180 days beyond the original due date.
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.
Required Attachments:
IRS form 990
Unredacted Form 990 Schedule B
Audited financials (if applicable)
Professional fundraising contracts
Fact Checked:
3/19/21
Financial Reporting Annual Financial Report
Agency:
New York Department of State - Division of Corporations, State Records and Uniform Commercial Code
Charitable organizations that receive more than $250,000 in gross revenue and support in a fiscal year must file annual financial reports with the Department of State.
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 also 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)
Fact Checked:
3/19/21
Financial Reporting Funding Disclosure Report
Agency:
New York Department of State - Division of Corporations, State Records and Uniform Commercial Code
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.
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)
Fact Checked:
3/19/21
Financial Reporting Financial Disclosure Report
Agency:
New York Department of State - Division of Corporations, State Records and Uniform Commercial Code
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.
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.
Fact Checked:
3/19/21
Change of Fiscal Year
Agency Fee:
$0
Turnaround:
1-2 business days
Notes:
Email Charbur.CharBur@ag.ny.gov to update fiscal year.
Fact Checked:
3/19/21
Cancellation
Agency Fee:
$0
Notes:
In order to close out your registration, simply submit a letter requesting the close, and explaining why it is necessary. The organization must be current with all filings before it can close out.
Fact Checked:
3/19/21
New York Commercial Co-Venturer Registration
Not required
Commercial Co-venturer licensure is not required on the State level in New York.
New York does not currently have a traditional registration requirement for commercial co-venturers, but they may need to follow other regulations before and after fundraising events.
New York Fundraising Counsel Registration
Agency:
New York Attorney General - Charities Bureau
Fact Checked:
7/5/18
Initial Registration
Any person who directly or indirectly, by contract, including but not limited to sub-contract, letter or other agreement or other engagement on any basis, for compensation or other consideration (a) plans, manages, conducts, carries on or assists in connection with a charitable solicitation or who employs or otherwise engages on any basis another person to solicit from persons in this state for or on behalf of any charitable organization or any other person, or who engages in the business of, or holds himself out to persons in this state as independently engaged in the business of soliciting for such purpose; (b) solicits on behalf of a charitable organization or any other person; or (c) who advertises that the purchase or use of goods, services, entertainment or any other thing of value will benefit a charitable organization but is not a commercial co-venturer. A bona fide director, trustee, officer, volunteer, or employee of a charitable organization or a fund raising counsel shall not be deemed a PFR.
Contracts - See §§172-d, 173-a, 174, 174-a, Executive Law
! No person shall enter into any contract or agreement with or otherwise employ or engage a Professional Fund Raiser (PFR), Fund Raising Counsel (FRC) or Professional Solicitor (PS) required to be registered under NYS Executive Law unless such PFR/FRC/PS has provided to such person a statement, signed under penalties for perjury, that it is registered with the Attorney General's Charities Bureau and in compliance with all filing requirements of the Executive Law.
! No person shall enter into any contract or agreement, employment or engagement to raise funds or conduct any fund raising activities for any charitable organization required to be registered under NYS Executive Law §172 unless such charitable organization is registered with the Attorney General’s Charities Bureau and in compliance with all filing requirements of the Executive Law.
! No person shall act as a PFR/FRC/CCV (Commercial Co-venturer) before that PFR/FRC/CCV has a written contract with the charitable organization, or other person benefitting from the services. A PFR/FRC must file with the Attorney General's Charities Bureau, within 10 days of its execution, a copy of each contract entered into between the PFR/FRC and any charitable organization required to be registered under NYS Executive Law §172. At the time of the filing, the PFR/FRC must certify, under penalties for perjury, that the contract being filed is a true and correct copy of the original executed contract. For additional information, please refer to Form CHAR016A.
! Whenever a charitable organization contracts with a PFR/FRC, the organization has the right to cancel the contract without cost, penalty, or liability for a period of 15 days following the date on which the contract is filed by the PFR/FRC with the Attorney General's Charities Bureau, regardless of the execution date of the contract. In order to cancel during this period, the organization must mail or hand deliver a notice of cancellation to the PFR/FRC and send a copy to the Attorney General's Charities Bureau. Such notice is sufficient if it indicates that the charitable organization does not intend to be bound by the contract. For additional information, please refer to Form CHAR016B.
! The failure of a PFR/FRC to discontinue solicitation or any other fund raising activity upon receipt of a notice of cancellation in accordance with the provisions of Article 7-A of the Executive Law within fifteen days of the cancellation of the contract shall be deemed to be a continuing fraud upon the people of New York State.
! Every contract between a charitable organization and a PFR/FRC must contain: - the names, addresses and NYS Attorney General's Charities Bureau identification numbers of all parties to the contract; - a specific beginning and ending date for the contract; - a clear narrative description of the services to be performed by the PFR/FRC; - a clear statement of the financial arrangement between the charitable organization and the PFR/FRC; - signatures and dates of signature of all parties to the contract; and - a statement of the charitable organization's statutory right to cancel the contract; the period during which the contract may be canceled; the address to which the notice of cancellation must be sent and the address of the Attorney General’s Charities Bureau to which a duplicate must be sent.
! Every contract between a PFR and a charitable organization shall contain, or shall be deemed to contain, a provision that within 5 days of receipt by the PFR or other person, the gross revenue received from a solicitation conducted by that PFR shall be deposited in a bank account under the exclusive control of the charitable organization.
! No contract filing should include Federal ID numbers or Social Security numbers of the PFR/FRC or the charitable organization or any representative of the PFR/FRC or charitable organization.
! No person shall act as a sub-contractor on behalf of another PFR prior to obtaining a written contract with such PFR and written consent from the charitable organization on whose behalf fund raising activities are to be conducted pursuant to such contract. A sub-contractor must file with the Attorney General's Charities Bureau, within 10 days of execution, a copy of such written consent attached to a copy of the contract between the subcontractor and the other PFR.
! No services shall be performed pursuant to any contract required to be filed by a PFR/FRC if, within fifteen days of filing, the Attorney General's Charities Bureau notifies the PFR/FRC and the charitable organization of any deficiencies in the contract and/or in the registration or filings of the PFR/FRC or the charitable organization.
! No services shall be performed under a contract required to be filed by a PFR until the PFR shall have received an acknowledgement from the Attorney General’s Charities Bureau or such contract shall have been on file with the Attorney General’s Charities Bureau for at least fifteen days, whichever is shorter
Books and Records - See §173, Executive Law
! A PFR/FRC/CCV must maintain accurate and current books and records of all activities conducted under any contract with a charitable organization or other person benefitting from the services for a minimum of three years from the expiration date of such contract. Such books and records must be available for inspection, examination and/or audit by charitable organization and/or the Attorney General or any authorized representative at the address of the PFR/FRC/CCV.
! Within seven days of a request from a charitable organization with which it has contracted, a PFR/FRC/CCV must provide copies of all related records to that charitable organization
Required Attachments:
Copies of all current contracts with charitable organizations required to be registered under the statute that were not previously filed
Copies of all organizing documents, amendments to organizing documents, certificates of assumed name and “doing business as” (d/b/a) certificates that were not previously filed
Within 90 days after a campaign has ended and within 15 months after the start of contract commencement for campaigns lasting more than a year and annually thereafter.
Fact Checked:
8/5/19
New York Raffle License
Game Type:
Raffles
Agency:
New York State Gaming Commission
Organization Age Requirement:
3 years of continuous existence immediately preceeding licensure.
Age Restrictions:
Participants must be at least 18 years old.
Notes:
Charities that hold raffles but fail to raise more than $20,000 over the course of a year, and never raise more than $5,000 during a single raffle event may be exempt from registration. Forms are provided by the Gaming Commission but are filed with the municipality where the gaming events will take place.
Filing fees depend on your individual situation. We do our best to calculate your filing fees
upfront and collect those fees today so we can get started. Your specialist will determine your
exact filing fees and invoice additional fees if required.
When processing government applications or disbursing filing fees, we may add an order processing fee to cover our administrative expenses.
