1.
To Incorporate in New York
Submit Certificate of Incorporation (Form
DOS-1511) to:
| Department of State |
| Division of Corporations
|
| 41 State Street |
| Albany, NY 12231 |
| |
| Information: (518) 473-2492
|
| State Records: (518) 474-4770
|
| Web site: www.dos.state.ny.us/corp/corpwww.html
|
| Filing Fee: $75 |
| |
| Notes: |
a. Form DOS-1510 should
be used in place of Form DOS-1511 if |
 |
the organization does not
intend to file for tax-exempt status. |
| |
|
| |
b. For expedited processing,
the following additional fees may
be submitted: |
|
|
$150 - processing within
2 hours |
|
|
$ 75 - same day processing |
|
|
$ 25 - processing within 24 hours |
2. To Obtain 501(c)(3) Tax-Exempt Status
Submit Form 1023, Application for Recognition of Exemption to:
| Internal Revenue Service |
| P.O. Box 192 |
| Covington, KY 41012-019 |
| |
| Information: (800) 829-1040 |
| Forms: (800) 829-3676 |
| Web Site: www.irs.gov/charities |
| Filing Fee: $750 ($300 if revenues less than $10,000/year) |
3. To Obtain New York Income Tax Exemption
Submit the New York State Department of Taxation
and Finance Form CT-247, with the corporation's Articles of Incorporation,
Bylaws and the 501(c)(3) Determination Letter from the IRS to:
| NYS Tax Department |
| Corporation Tax |
| Building 9, Room 350 |
| W.A. Harriman Campus |
| Albany, NY 12227 |
| |
| Business Tax Info.: (800) 972-1233
|
| General Tax Info: (800) 225-5829 |
| Forms: (800) 462-8100 |
| Web site: www.tax.state.ny.us
|
| Filing Fee: $0 |
4. To Obtain New York Sales Tax Exemption
Submit the New York State and Local Sales
and Use Tax Form ST-119.2 and the 501(c)(3) Determination Letter
from the IRS to:
| Exempt Organizations |
| NYS Tax Department |
| W.A. Harriman Campus |
| Albany, NY 12227-0125 |
| |
| Business Tax Info.: (800) 972-1233
|
| General Tax Info: (800) 225-5829 |
| Forms: (800) 462-8100 |
| Web site: www.tax.state.ny.us
|
Filing Fee:
$0 |
5. To Register with the New York Attorney General
Prior to solicitations of contributions
or within 6 months after any property held or income received is
required to be used for charitable purposes (whichever comes first),
submit EPTL Form Char 410 (Charities Registration Statement), the
corporation's Certificate of Incorporation and all amendments, the
501(c)(3) Determination Letter from the IRS, and financial reports
for each of the prior 6 years during which the organization was
in existence (if any) to:
| State of New York |
| Department of Law |
| Charities Bureau - Registration Section
|
| 120 Broadway |
| New York, NY 10271 |
| |
| Forms & Info.: (212) 416-8401 |
| Exec. Ofc.: (212) 416-8000 |
| Web Site: www.oag.state.ny.us/charities/charities.html
|
| Filing Fee: $0, unless registering
to solicit contributions, then $25 |
|
