New York

Please refer to your local statutes for the most up-to-date requirements.

Articles of incorporation

Business entity search
 
https://apps.dos.ny.gov/publicInquiry/
Additional info
 
Fee: $80 / $105 (expedited)
Processing: 8 weeks / 1-3 days (estimate)
Signatures: No special requirements at this time

Corporate annual report

Business entity search
 
https://apps.dos.ny.gov/publicInquiry/

Charity registration

Charity search
 
https://www.charitiesnys.com/RegistrySearch/search_charities.jsp
Filing exemption available!
 
Rule: Gross receipts of less than $25,000.00
If your organization is affiliated with an eligible school, you may be able to request exemption if you provide:
  • the educational institution's charter from the NY State Education Department; and
  • a description of the relationship between the organization and the educational institution
Not eligible if using a professional fundraiser.
Link: CHAR410 (Schedule E)
http://www.charitiesnys.com/pdfs/char410SchE.pdf
Due: Prior to soliciting funds
Fee: Attach to CHAR410 (see below)
Initial form
 
Link: CHAR410
http://www.charitiesnys.com/pdfs/char410.pdf
Due: Prior to soliciting funds (unless exempt from filing)
Fee: $25.00
Required attachments:

  • Proof of 501(c)(3) status
  • Certificate of Incorporation
  • Bylaws
  • Thoroughly check form instructions for any additional required documents
Renewal form
 
Link: CHAR500
http://www.charitiesnys.com/pdfs/CHAR500-11.pdf
Due: Annually, by same day as 990 (15th day of 5th month after your fiscal year end) (unless exempt from filing)
Fee: Varies

Income/franchise tax exemption

 

Sales tax exemption

Initial form
 
Link: Form ST-119.2
http://www.tax.ny.gov/pdf/current_forms/st/st119_2_fill_in.pdf
Due: n/a
Fee: None, to the best of our knowledge
Required attachments:

  • Proof of 501(c)(3) status
  • Certificate of Incorporation with filing receipt
  • Bylaws
  • Thoroughly check form instructions for any additional required documents

Tax department

Raffle (games of chance)

Filing information
 
Link: https://gaming.ny.gov/charitablegaming/raffle_guide.php
Due: Before event
Fee: $25.00

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