1. Internal Revenue Service

Form: Annual Return Form 990

Due Date: 4 ½ months after end of fiscal year

Public Charities:	If revenues under $25,000, no filing due.
	If revenues between $25,000 and $100,000,
	submit Form 990EZ.
Private Foundations:	Submit Form 990PF, regardless of revenues .

2. New York Attorney General

Note: Article 7-A of the Executive Law and Section 8-1.4 of the EPTL were amended in June of 2002 and on April 11, 2003 the Attorney General's office adopted new regulations (effective July 1, 2003) for the registration and annual filing requirements for the trustees of charitable assets and charitable organizations and fund raising professionals. For a discussion and summary of the amendments and new regulations, please refer to the Attorney General's document found at www.oag.state.ny.us/charities/statute_booklet.pdf. For detailed registration and filing requirements, refer to www.oag.state.ny.us/charities/forms/char023.pdf.

Form: CHAR500 and copy of IRS Form 990, 990PF, or 990EZ

Due Date: 4 ½ months after end of fiscal year

If net worth < $50,000:	Filing Fee: $25
If net worth >= $50,000 and < $250,000:	Filing Fee: $50
If net worth >= $250,000 and < $1,000,000:	Filing Fee: $100
If net worth >= $1,000,000 and < $10,000,000:	Filing Fee: $250
If net worth >= $10,000,000 and < $50,000,000:	Filing Fee: $750
If net worth >= $50,000,000	Filing Fee: $1,500
If the organization is soliciting funds from the public, the following additional fees and auditing requirements apply:   Fee and Auditing Schedule based on Revenues: If funds raised from public <= $100,000: File CHAR500 with $10. If funds raised from public $100,000 - File CHAR500 with $250,000 review audit and $10. If funds raised from public > $250,000: File CHAR500 with complete audit and $25.