Nonprofit Law Resource Library
State-By-State Annual Compliance - New York
Annual Filings for New York Nonprofit Organizations
Internal Revenue Service
Form: Annual Return Form 990Internal Revenue Service
Due Date: 4 ½ months after end of fiscal year
Ogden, UT 84201-0027 Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Filing Fee: $0
Public Charities: Please note that, along with the new Form 990, the IRS has instituted a "phase-in" period to allow organizations time to adjust to the new form. For a detailed "phase-in" chart, please refer to the IRS website to determine which form to file (Form 990, Form 990-EZ or Form 990-N).
Private Foundations: Submit Form 990PF, regardless of revenues.
New York Attorney General
Note: Article 7-A of the Executive Law and Section 8-1.4 of the Estates, Powers and Trusts Law ("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.charitiesnys.com/pdfs/statute_booklet.pdf. For detailed registration and filing requirements, refer to www.charitiesnys.com/pdfs/char023.pdf.
Form: CHAR500 (2008 version) and copy of IRS Form 990, 990-PF and 990-EZState of New York
Due Date: 4 ½ months after end of fiscal year (6 months after end of fiscal year if only filing under EPTL)
Department of Law
Charities Bureau - Registration Section
New York, NY 10271
Forms & Info.: (212) 416-8401
Exec. Ofc.: (212) 416-8000
Web Site: www.charitiesnys.com
Filing Fee: $10-$1,525 (depending upon type of registration (Article 7-A, EPTL or Dual) and net worth and/or total support & revenue; see below)
EPTL Filing Fees:
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
Article 7-A Filing Fees:
If support & revenue <= $250,000: Filing Fee: $10 If support & revenue > $250,000: Filing Fee: $25
Auditing Schedule for Article 7-A and EPTL Registrants:
If support & revenue <= $100,000: No audit required. If support & revenue $100,000 - $250,000: Review audit required. If funds raised from public > $250,000: Full audit required.