New York

INITIAL FILING REQUIREMENTS TO BECOME A NEW YORK NONPROFIT

1. HOW TO REGISTER WITH THE NEW YORK STATE’S ATTORNEY GENERAL:
   • File EPTL Form Char 410 (Charities Registration Statement), together with: Articles of Incorporation, all amendments, 501(c) 93) Determination Letter, and Financial Reports for each of the prior 6 years of the existence.
     • 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).
     • Send to: State of New York Department of Law Charities Bureau – Registration Section 120 Broadway New York, NY 10271
     • There is no filing fee
       • The filing fee is $25 – if registering to solicit contributions
     • For more information,
       • Website: charitiesnys.com
       • Phone: (212) 416-8401
2. HOW TO OBTAIN NEW YORK STATE’S SALES TAX EXEMPTION:
   • File Form ST-119.2 (New York State and Local Sales and Use Tax Application) + the 501(c) (3) Determination Letter
     • Send to: Exempt Organizations NYS Tax Department W.A, Harriman Campus Albany, NY 12227-0125
     • There is no filing fee
     • For more information,
       • Website: tax.ny.gov
       • Phone: (518) 485-2889
3. HOW TO OBTAIN NEW YORK STATE’S CORPORATE FRANCHISE TAX EXEMPTION:
   • File Form CT-247 (New York State Department of Taxation and Finance form), together with: Articles of Incorporation, Bylaws, and the 501(c) (3) Determination Letter
     • Send to: NYS Tax Department Corporation Tax W.A. Harriman Campus Albany, NY 12227
     • There is no filing fee
     • For more information,
       • Website: tax.ny.gov
       • Phone: (518) 485-6027
4. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
   • File Form 1023 at Pay.gov.
     • Send to: Internal Revenue Service P.O. Box 12192 Covington, KY 41012-0192
     • Filing fee is $600 ($275 for 1023-EZ Form)
     • For more information,
       • Website: www.irs.gov/charities
       • Call:
         • (800) 829–3676 (Form related questions)
         • (800) 829–1040 (general information)
5. HOW TO INCORPORATE IN NEW YORK STATE:
   • File Articles of Incorporation Form DOS-1511
     • Send to: Department of State Division of Corporations State Records and Uniform Commercial Code One Commerce Place 99 Washington Ave., Albany, NY 12231
     • The filing fee is $75
       • The expedited fees are $150 (2h); $75 (same day); $25 (24h)
     • For more information,
     • Website: https://dos.ny.gov/existing-corporations-and-businesses
     • 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:
   • File Form CHAR500 + a copy of Form 990, 990-PF and 990-EZ
     • 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)
     • Send to:
       • New York State Attorney Charities Bureau 120 Broadway, 3rd Fl., New York, NY 10271-0332
     • Filing Fees
       • The filing fee is $25 – if net worth id less than $50,000
       • The filing fee is $50 – if net worth is $50,000 or more, but less than $250,000
       • The filing fee is $100 – if net worth is $250,000 or more, but less than $1,000,000
       • The filing fee is $250 – if net worth is $1,000,000 or more, but less than $10,000,000
       • The filing fee is $750 – if net worth is $10,000,000 or more, but less than $50,000,000
       • The filing fee is $1,500 – if new worth is $50,000,000 or more.
       • The filing fee is $10 – if revenue is $250,000 or less, and $25 – if revenue is more than $250,000.
     • Audit: no audit is required if the revenue is less than $250,000;
       • Submit audited financials and independent CPA’s review report id the revenue is between $250,000 and $500,000;
       • Submit independent CPA’s audit and opinion letter if revenue is above $500,000.
     • For more information,
       • Website: https://ag.ny.gov/resources/organizations/charities-nonprofits-fundraisers
       • Call:
         • (212) 416-8000 (Attorney Generals Office)
         • (212) 416-8401
2.  INTERNAL REVENUE SERVICE:
   • File the Annual Return Form 990 with an online provider.
     • Note that the due date is 4 and a half months after the end of fiscal year.
     • A list of online providers can be found here.
     • There is no filing fee.
     • 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.
     • For Private Foundations: You are required to submit the Form 990-PF.