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.

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:

By the 15th day of the 5th 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.
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:

  1. A concise, accurate statement of the charitable organization's right to cancel;
  2. A concise, accurate statement of the period during which the contract may be canceled;
  3. The address to which the notice of cancellation is to be sent;
  4. The address of the attorney general to which a duplicate of the notice of cancellation is to be sent; and
  5. 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

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 7-A § 172-a and NY EPT § 8-1.4

Initial Registration

Filing Method:

Online

Agency Fee:

$25, payable to "NYS Department of Law"

Turnaround:

2-3 months

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:

  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.
Required Attachments:

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

Registration Renewal

Form:

Form CHAR 500: Annual Filing for Charitable Organizations

Filing Method:

Mail or online.

Agency Fee:

$25 for 7A organizations. $0-$1,500 depending on net worth for EPTL organizations. Dual filers pay 7A and EPTL fees.

Due:
  • Annually within 4.5 months after 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.

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
  • Audited financials (if applicable)
  • Professional fundraising contracts

Financial Reporting
Annual Financial Report

Agency:New York Department of State - Division of Corporations, State Records and Uniform Commercial Code
Filing Method:

Online

Agency Fee:

$25

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.

Law:

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

Notes:
  • 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)

Financial Reporting
Funding Disclosure Report

Agency:New York Department of State - Division of Corporations, State Records and Uniform Commercial Code
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

Agency:New York Department of State - Division of Corporations, State Records and Uniform Commercial Code
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.

Change of Fiscal Year

Agency Fee:

$0

Turnaround:

1-2 business days

Notes:

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

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.

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.


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