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How to Start a Nonprofit in New York: Requirements, State Filings, and Annual Reports
From incorporation to annual filings—your step-by-step guide to staying compliant.
Every state has its own requirements for forming and maintaining a nonprofit. In New York, the process includes initial registration, tax-exempt applications, and recurring annual filings. Understanding these steps upfront helps ensure your organization remains compliant and in good standing.
Understanding the Basics
Before filing in New York, nonprofits must complete basic foundational steps to secure legal recognition, establish proper structure, and be eligible for tax-exempt status.
Name your organization
Select a name that is distinguishable from other registered entities and follows state naming rules. Checking availability through the NY Dept. of State – Corporation & Business Entity Database
Note: You must obtain authorization before using restricted words like ‘school,’ ‘college,’ or ‘foundation.’
Choose your board of directors
Nonprofits are governed by a board that carries fiduciary responsibility. At minimum, you’ll need one incorporator to file your Articles of Incorporation, three directors to guide oversight, and an officer (often a secretary) to maintain records. New York does not require directors or officers to reside in the state.
Define your charitable purpose
Your purpose must align with IRS requirements for tax-exempt status—commonly charitable, educational, religious, or scientific. It must serve the public rather than private individuals or political interests. A clear purpose statement is essential for both incorporation and federal exemption applications.
Unlike many states, New York does not require nonprofits to appoint a registered agent
How to register a nonprofit in the state of New York?
You must complete the formal procedures required to establish your nonprofit as a legally recognized entity in New York.
File Articles of Incorporation with the New York Department of State
To legally incorporate your organization in New York, you must file the Articles of Incorporation with the Department of State.
There is no specific deadline; however, the form should be filed before commencing legal operations or applying for tax exemption.
Filing Methods
- Online: Submit via the Department of State online portal.
- Mail: Send the completed form to the Department of State’s office.
New York Department of State, Division of
Corporations
One Commerce Plaza, 99 Washington Ave.
Albany, NY 12231
| Form | Due date | Fee | Filing Method |
|---|---|---|---|
|
Articles of Incorporation |
No specific due date, file before starting the organization |
$75 |
Online or Mail |
Apply for an Employer Identification Number (EIN)
Nonprofit organizations are required to obtain an Employer Identification Number (EIN) from the IRS. This will serve as the organization's federal tax identification number and is essential for conducting legal and financial activities.
Although there is no specific deadline to apply, it is recommended to obtain an EIN as early as possible, as it is necessary for opening a bank account, applying for tax-exempt status, and filing required forms with the IRS.
| Form | Fee | Filing Method |
|---|---|---|
|
Form SS-4 (Application for Employer Identification Number (EIN)) |
Free |
Online via IRS EIN Assistant |
Hold your organizational meeting and adopt bylaws
After incorporation, your nonprofit must hold its initial organizational meeting to establish governance and ensure legal compliance. Make sure the following points are addressed during the meeting:
- Approve the bylaws - These outline how your nonprofit will operate (e.g., meetings, voting, officer roles).
- Elect governing bodies - Typically includes President, Secretary, and Treasurer.
- Adopt policies - Such as a conflict-of-interest policy, required for 501(c)(3) status.
- Authorize filings - Approve resolutions to apply for IRS and state tax exemptions.
Note: Document all decisions in meeting minutes, signed by the secretary.
How to apply for tax exemption and solicitation in New York?
To operate legally in New York, nonprofit organizations must meet both tax exemption and charitable solicitation requirements. Here's a streamlined process for applying for both:
Federal tax exemption
To obtain a state tax exemption, your nonprofit must first apply to the IRS. The required forms depend on the size and type of your organization:
- Form 1023: For Section 501(c)(3) organizations with gross receipts over $50,000 or total assets over $250,000.
- Form 1023-EZ: Also applies to Section 501(c)(3) organizations–typically smaller nonprofits with gross receipts of $50,000 or less and assets under $250,000.
- Form 1024 or 1024-A: Organizations seeking tax-exemption under IRS sections other than 501(c)(3).
| Form | Due date | Fee | Filing Method |
|---|---|---|---|
|
IRS Form 1023 or 1023-EZ (For Section 501(c)(3) organizations) |
Within 27 months of forming the organization. |
Varies from $275 to $600 |
Online via Pay.gov |
|
IRS Form 1024 or 1024-A (For other organizations) |
Register for New York state tax IDs and accounts
To qualify for state tax exemptions, your nonprofit must first apply for a Federal EIN (Employer Identification Number) through the IRS. New York does not issue a separate state tax ID number, but your nonprofit may need to register with the New York State Department of Taxation and Finance if it will collect sales tax or have employees.
Once your organization receives federal tax-exempt status (e.g., 501(c)(3)), you can apply for exemption from New York State and local sales taxes by filing Form ST-119.2 (Application for an Exempt Organization Certificate). This certificate enables your nonprofit to exempt itself from paying sales tax on eligible purchases.
Filing Methods
- Online: Apply through New York State’s Online Services portal.
- Mail: Send the completed form along with the supporting documents to New York State Department of Taxation and Finance.
New York State Department of Taxation and
Finance,
W A Harriman Campus,
Albany, NY 12227
| Form | Fee | Filing Method |
|---|---|---|
|
Form ST-119.2 (Exempt Organization Certificate) |
No Fee |
Mail or Online |
Charitable organization registration
Before you can solicit donations in New York, you must register with the New York Attorney General’s Registry of Charitable Trusts via Form CHAR410. This ensures your nonprofit complies with New York fundraising laws and is trustworthy to potential donors.
Filing Method
- Online: Submit through the New York Attorney General’s Registry of Charitable Trusts portal.
| Form | Due date | Fee | Filing Method |
|---|---|---|---|
|
CHAR410 (Initial Charitable Organization Registration) |
Within 6 months of formation |
$25 |
What are the annual tax filing requirements for nonprofits in New York?
Nonprofits in New York must comply with both federal and state filing requirements to maintain their tax-exempt status and remain in good standing. Here's an overview of the key filing obligations:
Federal tax filing (IRS)
Even though your nonprofit may be exempt from paying federal income taxes under Section 501(c)(3), it still has annual filing requirements with the IRS:
-
Forms: The organization must file 990 series forms annually to stay compliant.
- Form 990-N: For smaller organizations with gross receipts $50,000 or less.
- Form 990-EZ: For organizations with gross receipts under $200,000 and total assets under $500,000.
- Form 990: For organizations with gross receipts ≥ $200,000 and total assets ≥ $500,000.
- Form 990-PF: For private foundations.
- Form 990-T: For organizations with any unrelated business income (UBI) of $1,000 or more.
- Due Date: The return is due on the 15th day of the 5th month after the fiscal year ends (for example, May 15 for a December 31 year-end).
- Filing Method: The IRS mandates e-filing for these forms.
New York State Tax Filing
New York requires nonprofits to submit annual reports and tax filings to maintain active status and comply with state regulations.
Form CHAR500 with the New York Attorney General
All registered charitable organizations must file Form CHAR500 along with IRS Form 990 and audited statements each year with the New York Attorney General.
- Due date: 15th day of the 4th month after the fiscal year end.
-
Filing Methods
- Online: Submit through the online portal.
Unrelated Business Income Tax
You are required to file Form CT-13 (Exempt Organization Business Income Tax Return) with the New York Department of Taxation and Finance.
-
Due date
- Annually, on or before the 15th day of the 5th month after the close of your fiscal year (generally aligned with the IRS Form 990 due date).
-
Filing Methods
- Online: Filed online through approved third-party tax software providers.
-
Mail: Send the completed form to the New York Department of Revenue
NYS Corporation Tax Processing Unit
P.O. Box 22038
Albany, NY 12201-2038
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Frequently Asked Questions
Do nonprofits in New York need to register for charitable solicitation?
Yes. If your nonprofit will solicit donations, you must register with the New York State Attorney General’s Charities Bureau by filing Form CHAR410 (Charitable Organization Registration Statement).
Do I need a registered agent in New York?
No separate registered agent is required. The New York Secretary of State automatically acts as the registered agent for service of process. You may also designate an additional agent if you want.
What annual filings are required in New York?
- Federal: File Form 990, 990-EZ, or 990-N with the IRS.
- State: File annual financial reports with the Charities Bureau (Form CHAR500, plus financial statements depending on revenue).
- Biennial Statement: File with the Department of State every 2 years to maintain corporate status.