New York Nonprofit Compliance

• 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
• Historical societies

Online

$0

NY EXC Article 7-A § 172-a and NY EPT § 8-1.4

Online

$25, payable to "NYS Department of Law"

2-3 months

• 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.

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.

Domestic Applicants:

1. File entity formation documents with the New York Department of State - Division of Corporations, State Records and Uniform Commercial Code.
2. Create an online filing account and complete the charity registration application through the New York Attorney General - Charities Bureau.

Foreign Applicants:

1. 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.
2. File foreign qualification documents with the New York Department of State - Division of Corporations, State Records and Uniform Commercial Code.
3. Create an online filing account and complete the charity registration application through the New York Attorney General - Charities Bureau.

• Articles of incorporation
• Bylaws
• List of officers and directors
• Professional fundraising contracts

Form CHAR 500: Annual Filing for Charitable Organizations

Mail or online.

$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 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 dates are automatically extended for 180 days beyond the original due date.

• 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.

• IRS form 990
• Unredacted Form 990 Schedule B
• Audited financials (if applicable)
• Professional fundraising contracts

Online

$25

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.

New York Executive Law, Article 7a § 172-B(9)

• 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.

• IRS form 990 (if the charity files with the Charities Bureau)
• Audited financials (if applicable)

Online

$25

• 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.

New York Executive Law, Article 7a § 172-E

• 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.

• IRS form 990 schedule B (if applicable)

Online

$25

• 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.

New York Executive Law, Article 7a § 172-F

• 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.

$0

1-2 business days

Email Charbur.CharBur@ag.ny.gov to update fiscal year.

$0

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.