Tax 990

New York Nonprofits
Registration, Tax Exemption, and Annual Report Filing Requirements

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State Nonprofits

New York

New York Nonprofits - A Guide to Registration and Tax Compliance

Understanding the guidelines and requirements set by the relevant state agency is essential for successfully establishing and operating a nonprofit organization.

Here, you can find how to start and register a nonprofit in New York, obtain tax-exempt status, understand the annual report filing requirements for nonprofits in the
state, and more.

Requirements Registration Registration Annual Filing Annual Filing
With the State of New York With the New York
Attorney General		 Annual Report
Required Forms

Required Forms

 Article of Incorporation Charity Registration Form CHAR500 - Charities Annual Filings
Due Date

Due Date

 Before establishing a Nonprofit entity Before soliciting any contributions
within the state

Article 7-A: 15th day of the 5th month after the accounting period ends

EPTL: last day of the 6th month after the organizations accounting period ends
Filing Fee

Filing Fee

 $75 $25

Article 7-A: $10 - $25

EPTL: $25 - $1500

Frequently Asked Questions

1

How to Start a Nonprofit in New York?

To start a nonprofit in the state of New York, you must follow these registration procedures.

Articles of Incorporation Registration:

To register your nonprofit in New York, you must submit the organization's name and file Articles of Incorporation to the Division of Corporations, State Records and Uniform Commercial Code.

Typically, this submission must include the following information:

  • Name of the corporation
  • Purpose of the Corporation
  • Name and address of the initial directors
  • The name and address of incorporator

In addition to these details, you must pay the incorporation filing fee of $75.

Registration with the New York Attorney General:

New York law mandates that nonprofit corporations must file a Charity Registration electronically with the state before starting solicitations.

2

How do you obtain tax-exempt status from the State of New York?

  • New York law requires nonprofit organizations to file a Form CT-247 (Application for Exemption from Corporation Franchise Taxes by a Not-for-Profit Organization) to get an exemption from the corporation franchise tax.
  • Nonprofits are also required to file Form ST-119.2 (Application for an Exempt Organization Certificate) with the New York Department of Taxation and Finance in order to obtain an exemption from the sales and use tax.
3

What are the annual filing requirements for nonprofits in New York?

Annual Report:

The State of New York requires nonprofits to submit a Form CHAR500 (Annual Filing for Charitable Organizations) with the Office of the New York State
Attorney General.

4

When is the deadline for submitting the annual filing with the state of New York?

Article 7-A:

Generally, the state of New York requires charitable organizations registered as Article 7-A to file their Form CHAR500 by the 15th day of the 5th month following the end of the organization's fiscal year.

EPTL:

The deadline to file the Form CHAR500 for EPTL with the Arkansas Secretary of State is by last day of the 6th month after the organization's accounting
period ends.

5

What are the penalties for not filing the annual Form CHAR500?

Article 7-A:

Failure to file the Form CHAR500 by the due date will result in the organization's Article 7-A revocation and be subject to a penalty of up to $1000 and $100 per day for noncompliance with the Article 7-A reporting requirements.

EPTL:

If your organization fails to file the Form CHAR500 on time, it will be subject to a penalty of $10 per day, up to a maximum of $1,000, for each such failure.

6

How do I file an annual Form CHAR500 with New York?

You can file your annual filings electronically through the online portal provided by the Office of the New York State Attorney General.

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