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New York

Legal Counsel for Philanthropy and the Nonprofit Sector

Information and resources on nonprofit law & regulation

New York Registration and Compliance

Welcome to the registration and compliance page for New York nonprofit organizations. Below you will find information on initial filings required to form a new nonprofit organization in New York, annual filing requirements for existing organizations, and employment filings for nonprofits with employees. This page also contains a link to the relevant nonprofit statute for the State of New York. To navigate to one of these sections, click on the appropriate link on the left of this page.

Please feel free to call or email us if you have any registration, compliance or other legal needs or questions regarding your nonprofit organization. If you are forming a new organization, you may also be interested in the following additional resources:

Starting a Nonprofit Organization in New York: Initial Filings

1. To Incorporate in New York

Submit Certificate of Incorporation (Form DOS-1511) 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:

  • $150 - processing within 2 hours
  • $ 75 - same day processing
  • $ 25 - processing within 24 hours

For more information, refer to the Not-for-Profit Incorporation Guide.

2. To Obtain 501(c) Tax-Exempt Status

a. Submit Form 1023 (501(c)(3) organizations) electronically at Pay.gov. Form 1024 (for other 501(c) organizations) should be submitted by mail to:

Note new address: 

Internal Revenue Service
TE/GE Stop 31A Team 105
P.O. Box 12192
Covington, KY 41012-0192

Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Form 1023 Filing Fee: $600 ($275 for IRS Form 1023-EZ)
Form 1024 Filing Fee: $600

Notes: As of January 31, 2020, the IRS requires that Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, be completed and submitted online through Pay.gov. Applicants must have a Pay.gov account and payment of the user fee must be made electronically. There is a 90-day grace period during which the IRS will continue to accept paper versions of Form 1023. Learn more about IRS Form 1023.

Certain 501(c)(3) organizations, including those with gross revenues at or below $50,000 annually, may qualify to file the online Form 1023-EZ, Streamlined Application for Recognition of Exemption. For more information and to determine if you are eligible for this form, refer to our Form 1023-EZ FAQ.

b. 501(c)(4) organizations formed after July 8, 2016 must file Form 8976, Notice of Intent to Operate Under Section 501(c)(4), electronically within 60 days of formation:

Web Site: services.irs.gov/datamart/login.do
Filing Fee: $50 (This fee must be paid through the pay.gov website)

Notes: This filing must be completed by all 501(c)(4) organizations - including "self-declaring" organizations that do not file IRS Form 1024-A.
For more information about this filing, refer to the IRS website.

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.

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 (2015 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 - $750,000: Audited financials and independent CPA's review report required.
If support & revenue > $750,000: 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.

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.

Important note about unemployment insurance: Many states allow nonprofit organizations to fund unemployment insurance benefits on a reimbursable basis. This method of funding unemployment insurance may require additional filings not listed here. Furthermore, electing this method may require the organization to register and file in paper format. Organizations contemplating this method of funding their unemployment insurance obligations should check with the appropriate state office administering the unemployment insurance in that state.

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Hurwit & Associates offers comprehensive compliance and reporting services to nonprofit organizations and charitable fundraisers. We help clients remain in good standing with state corporate, tax, charities and employment offices throughout the U.S.

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