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
• Audited financials (if applicable)
• Professional fundraising contracts

$0

1-2 business days

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

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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.