NEW YORK

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Starting a Nonprofit Organization in New York: Initial Filings

1. To Incorporate in New York

Submit Certificate of Incorporation to:

Department of State
Division of Corporations
State Records and Uniform Commercial Code
One Commerce Place
99 Washington Avenue
Albany, NY 12231

Information: (518) 473-2492
State Records: (518) 474-4770
Web Site: www.dos.ny.gov/corps/index.html
Filing Fee: $75

Notes: For expedited processing, the following additional fees may be submitted:

3. To Obtain New York Corporate Franchise 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
W.A. Harriman Campus
Albany, NY 12227

Information: (518) 485-6027
Web Site: www.tax.ny.gov/
Filing Fee: $0

4. To Obtain New York Sales Tax Exemption

Submit the New York State and Local Sales and Use Tax Application (Form ST-119.2) and the 501(c)(3) Determination Letter from the IRS to:

NYS Tax Department
Sales Tax Exempt Organizations Unit
W.A. Harriman Campus
Albany, NY 12227

General Tax Info: (518) 485-2889
Web Site: www.tax.ny.gov/
Filing Fee: $0

Note: For more information, refer to the Department of Taxation and Finance's website for sales tax exempt organizations.

5. To Register with the New York Attorney General

30 days 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
Web Site: www.charitiesnys.com
Filing Fee: $0, unless registering to solicit contributions, then $25

Note: For more information, refer to the Charities Bureau's Frequently Asked Questions.

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Annual Filings for New York Nonprofit Organizations

1. Internal Revenue Service

Form: Annual Return Form 990
Due Date: 4 ½ months after end of fiscal year

Internal Revenue Service
Ogden, UT 84201-0027

Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Filing Fee: $0

Public Charities: 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.

Note: Effective for tax years that end July 31, 2020 and later, exempt organizations must now file their annual returns electronically, using an approved IRS 990 e-File provider. Note that some transitional relief is available to 990-EZ filers. In addition, some exceptions apply including when the organization is changing its name, filing a shortened period return due to a change in fiscal year, or has an exemption application pending. Refer to the Form 990 instructions for information on these and other exceptions. To learn more about this electronic filing requirement, read the IRS announcement. For a list of approved IRS 990 e-File providers, refer to the IRS' Modernized e-file Providers list.

2. New York Attorney General

Form: CHAR500 (2020 version) and copy of IRS Form 990, 990-PF and 990-EZ
Due Date: 4 ½ months after end of fiscal year (6 months after end of fiscal year if only filing under EPTL)

New York State Attorney
Charities Bureau
120 Broadway, 3rd Floor
New York, NY 10271-0332

Forms & Info.: (212) 416-8401
Exec. Ofc.: (212) 416-8000
Web Site: www.charitiesnys.com
Filing Fee: $0 - $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 contributions from NY State <= $25,000 and no professional fundraiser: Filing Fee: $0
If contributions from NY State > $25,000: Filing Fee: $25

Auditing Schedule for Article 7-A and DUAL Registrants (New thresholds as of July 1, 2017):

If support & revenue < $250,000: No audit required.
If support & revenue $250,000 - $1,000,000: Independent CPA's review report required.
If support & revenue > $1,000,000: Independent CPA's audit report and opinion letter required.

Notes: It is also possible to file the CHAR500 online. For more information, refer to the Charities Bureau's website: www.charitiesnys.com/nccsefile.jsp

For more information regarding this filing and possible exemptions and extensions, refer to the Charities Bureau's website.

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New York Employment Filings

If the organization will have employees, the following filing is required:

To Register with the New York Department of Labor

Submit Form NYS-100N to:

Department of Taxation and Finance and Department of Labor Unemployment Insurance Div. Registration Section
State Office Campus, Bldg. 12
Albany, N.Y. 12240-0339

Information: (518) 457-4179
Fax: (518) 485-8010
Web Site: http://www.labor.ny.gov/home/

Notes: Review the requirements to determine if your organization meets the conditions for unemployment insurance liability.

Organizations may also have to withhold New York City and Yonkers income tax from employees' pay and may be required to pay workers' compensation and disability insurance for employees. For more information review the Department of Finance and Taxation's webpage on hiring employees.

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Charitable Entity Requirements

1. New York Attorney General

State of New York
Department of Law
Charities Bureau - Registration Section
120 Broadway
New York, NY 10271

Forms & Info.: (212) 416-8401
Web Site: www.charitiesnys.com

Notes: Charitable entities entering into a commercial co-venture agreement must be registered with the Attorney General's Charities Bureau and maintain this registration annually. Refer to the "Nonprofit Formation" and "Annual Compliance" tabs above for more information about the registration process and the annual reporting utilizing the Form CHAR 500.

When entering into a contract with a commercial co-venturer, a charitable organization must report the details of that contract on the annual Form CHAR 500. Note that this contract must be kept on file in the offices of the commercial co-venturer and the charitable organization during the term of the contract and for a period of 3 years after the date of solicitation of contributions ends.

Contracts with commercial co-venturers must adhere to New York’s regulations regarding such contracts. Refer to the New York Codes, Rules and Regulations, 13 CRR-NY 93.4 for details.

Commercial Entity Requirements

1. Registration

New York does not currently require commercial co-venturers to register with the state.

Commercial co-venturers must have a written contract in place with a beneficiary charitable organization before commencing commercial co-venture activities. Note that this contract must be kept on file in the offices of the commercial co-venturer and the charitable organization during the term of the contract and for a period of 3 years after the date of solicitation of contributions ends. Additionally, contracts with charitable organizations must adhere to New York’s regulations regarding such contracts. Refer to the New York Codes, Rules and Regulations, 13 CRR-NY 93.4 for details.

2. Reporting & Recordkeeping

Notes: Within 90 days after the termination of a sales promotion advertised to benefit a charitable organization, a commercial co-venturer must provide the charitable organization with an accounting stating the number of items sold, the dollar amount of each sale and the amount paid or to be paid to the charitable organization. If said sales promotion is longer than one year, the commercial co-venturer must provide the charitable organization with an interim report at least annually.

Commercial co-venturers must maintain accurate and current books and records of all activities conducted under any contract with a charitable organization for a minimum of three years from the expiration date of said contract. These books and records must be available for inspection, examination and/or audit by the charitable organization and/or the Attorney General or any authorized representative at the address of the commercial co-venturer.

When a charitable organization makes a request to a commercial co-venturer, the commercial co-venturer must provide copies of all related records to the charitable organization within seven (7) days.

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