INITIAL FILING REQUIREMENTS TO BECOME A NEW YORK NONPROFIT

  1. HOW TO REGISTER WITH THE NEW YORK STATE’S ATTORNEY GENERAL:
    1. File EPTL Form Char 410 (Charities Registration Statement), together with:
      1. Articles of Incorporation, all amendments, 501(c) 93) Determination Letter, and Financial Reports for each of the prior 6 years of the existence.
      2. Note that it must be filed 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).
    2. Send them to: State of New York Department of Law Charities Bureau – Registration Section 120 Broadway New York, NY 10271
    3. There is no filing fee
      1. The filing fee is $25 – if registering to solicit contributions
    4. For more information, go to the website: charitiesnys.com or call: (212) 416-8401
  2. HOW TO OBTAIN NEW YORK STATE’S SALES TAX EXEMPTION:
    1. File Form ST-119.2 (New York State and Local Sales and Use Tax Application) + the 501(c) (3) Determination Letter
    2. Send them to: Exempt Organizations NYS Tax Department W.A, Harriman Campus Albany, NY 12227-0125
    3. There is no filing fee
    4. For more information, go to the website: tax.ny.gov or call: (518) 485-2889
  3. HOW TO OBTAIN NEW YORK STATE’S CORPORATE FRANCHISE TAX EXEMPTION:
    1. File The Form CT-247 (New York State Department of Taxation and Finance form), together with:
      1. Articles of Incorporation, Bylaws, and the 501(c) (3) Determination Letter
    2. Send them to: NYS Tax Department Corporation Tax W.A. Harriman Campus Albany, NY 12227
    3. There is no filing fee
    4. For more information, go to the website: tax.ny.gov or call: (518) 485-6027
  4. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
    1. Form 1023 must be submitted to: Internal Revenue Service P.O. Box 12192 Covington, KY 41012-0192
    2. Filing fee is $850 ($275 for 1023-EZ Form, as of July 1st, 2016)
    3. For further information go to: www.irs.gov/charities or call: (800) 829–3676 (Form related questions) (800) 829–1040 (general information)
  5. HOW TO INCORPORATE IN NEW YORK STATE:
    1. File Articles of Incorporation Form DOS-1511
    2. Send it to: Department of State Division of Corporations State Records and Uniform Commercial Code One Commerce Place 99 Washington Ave., Albany, NY 12231
    3. The filing fee is $75
      1. The expedited fees are $150 (2h); $75 (same day); $25 (24h)
    4.  For more information, go to the website: dos.state.ny.us.corps or call: (518) 474-4700 (state records related questions) (518) 473-2492 (general information)

ANNUAL FILING REQUIREMENTS TO MAINTAIN A NEW YORK NONPROFIT

  1. NEW YORK STATE’S ATTORNEY GENERAL:
    1. File Form CHAR500 + a copy of Form 990, 990-PF and 990-EZ
      1. Note that the due date is 4 and a half months after the end of the fiscal year (6 months after end of fiscal year if only filing under EPTL)
      2. Send them to: New York State Attorney Charities Bureau 120 Broadway, 3rd Fl., New York, NY 10271-0332
      3. Filing Fees
        1. The filing fee is $25 – if net worth id less than $50,000
        2. The filing fee is $50 – if net worth is $50,000 or more, but less than $250,000
        3. The filing fee is $100 – if net worth is $250,000 or more, but less than $1,000,000
        4. The filing fee is $250 – if net worth is $1,000,000 or more, but less than $10,000,000
        5. The filing fee is $750 – if net worth is $10,000,000 or more, but less than $50,000,000
        6. The filing fee is $1,500 – if new worth is $50,000,000 or more.
        7. The filing fee is $10 – if revenue is $250,000 or less, and $25 – if revenue is more than $250,000.
      4. Audit: no audit is required if the revenue is less than $250,000;
      5.  Submit audited financials and independent CPA’s review report id the revenue is between $250,000 and $500,000;
      6. Submit independent CPA’s audit and opinion letter if revenue is above $500,000.
      7. For detailed registration and filing requirements, refer to charitiesnys.com/pdfs/char023.pdf.
      8. For more information call: (212) 416-8000 (Attorney Generals Office) (212) 416-8401
  2.  INTERNAL REVENUE SERVICE:
    1. File the Annual Return Form 990
      1. Note that the due date is 4 and a half months after the end of fiscal year.
    2.  Send it to:
      1. Internal Revenue Service 1160W 12th Street Ogden, UT 842201
    3. There is no filing fee.
    4. For Public Charities: Please go to the IRS website to determine which of the three forms to file: Form 990, Form 990-EZ, or Form 990-N.
    5. For Private Foundations: You are required to submit the Form 990-PF.