New York Nonprofit Compliance

Required annual filings

This guide covers the required filings to maintain a nonprofit corporation in New York. If you are looking to form nonprofit in New York, please visit our Start Your New York Nonprofit guide. The steps below apply to nonprofits that are both incorporated and foreign qualified in New York. Please note that this is a general list and may not be exhaustive or applicable to all nonprofits.

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1 File IRS Form 990
Agency:Internal Revenue Service (IRS)
Form:

IRS Form 990-N, 990-EZ, 990-PF or 990

Instructions:

See Form 990 Thresholds to determine which form to file.  Then see Current Form 990 Series for instructions.

Due:

The 15 day of the 5 month following the end of the taxable year.  For most organizations, the tax year ends December 31 so the Form 990 is due May 15.

2 File New York Corporate Tax Exemption Renewals

Not required



There is no renewal application for New York tax exemptions, however, businesses may be required to update address and officer information when changes occur.

More information: New York State Department of Taxation and Finance
3 File New York Sales Tax Exemption Renewals

Not required



There is no renewal application for New York tax exemptions, however, businesses may be required to update address and officer information when changes occur.

More information: New York State Department of Taxation and Finance
4 File New York Annual Report

Not required



Domestic and foreign New York nonprofits are not required to file an annual/biennial corporate report with the New York Department of State.

More information: New York Department of State - Division of Corporations, State Records and Uniform Commercial Code
5 Renew the Charitable Solicitation Registration

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.

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
  • Historical societies
Filing method:

Online

Agency fee:

$0

Initial Registration

Filing method:

Online

Agency fee:

$25, payable to "NYS Department of Law"  ($0 if exempt)

Notes:
  • File initial registration or exemption.
  • Note the list of attachments required.
  • 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.

Registration Renewal

Form:

Form CHAR 500: Annual Filing for Charitable Organizations

Filing method:

Mail or online.

Agency fee:

$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.

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.

Change of Fiscal Year

Agency fee:

$0

Turnaround:

1-2 business days

Notes:

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

6Maintain a New York Registered Agent

Maintain a registered agent that has a street address in New York. The registered agent is responsible for receiving legal documents such as service of process. Appointing a registered agent service is often preferable to listing an officer or director, as their information often changes. Consider using our registered agent service in Albany , NY to maintain compliance with the state requirement.


Nonprofit Compliance Solutions

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Fundraising Compliance

Learn how to stay compliant with charitable solicitation laws.

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