New York Registration and Reporting Requirements for Nonprofit Organizations

Generally speaking, all nonprofits conducting activities in New York fall under the jurisdiction of the New York State Attorney General (AG) and all must register with his office. In addition, most must file annual reports with the AG. This memo lays out these reporting requirements for corporations. (It does not cover the rules for trusts and other forms of organizations.)

The AG's Office has very helpful guidance at www.CharitiesNYS.com. Also, see "Summary of Registration and Filing Requirements for Charitable Entities" at www.charitiesnys.com/pdfs/char023.pdf.

Who Must Register?

Two bodies of law apply to charities and other nonprofits: the Estates, Powers and Trust Law (EPTL) and Article 7-A of the Executive Law.

Virtually all New York nonprofits must register under the EPTL. (Hospitals and educational institutions incorporated under the Education Law and several other specialized groups are exempted).

The Article 7-A provisions govern fundraising. Generally exempted from registering under Article 7-A are those groups that do not intend to solicit and receive contributions of over $25,000 and do not actually receive over $25,000 in contributions during their fiscal year. However, if groups use professional fundraisers or commercial co-venturers to carry on their fundraising activities, they must register under Article 7-A even if they intend to solicit or receive less than $25,000.

So, most nonprofits will find that they register a "Dual" registration, covering both Article 7-A and EPTL.

Groups that are claiming an registration exemption to either or both EPTL or Article 7-A must complete Schedule E of Form CHAR 410.

There is no fee for registration under the EPTL and a $25 fee for registration under Article 7-A.

How to Register

As suggested, most groups are covered by both laws. Happily, there is one basic registration form (CHAR 410 found at www.charitiesnys.com/charitiesforms_new.jsp) for both laws which must be accompanied by several other documents.

Groups that are required to register only under the EPTL (generally those groups situated in New York that do not intend to solicit more than $25,000 in contributions in any year.), in addition to filing CHAR 410, must file their Certificate of Incorporation, By-Laws and all amendments thereto, and if applicable, IRS Form 1023 and IRS Determination Letter.

Corporations registering under Article 7-A [1] as fundraising organizations and Dual registrants, in addition to filing the CHAR 410, [2] must file their Certificate of Incorporation, By-Laws and any amendments, and if applicable, their IRS Form 1023 and IRS Determination Letter.

Who Must File Annual Reports

Under the EPTL, any organization that has receipts in excess of $25,000 must file annually a copy of its IRS Form 990.

Annual filing requirements under Article 7-A (applying to those organizations that intend to solicit over $25,000 a year, etc.) depend on the level of an organization's total revenue and support. As noted, most New York groups will be required to file annual reports under Article 7-A as well as the EPTL, so what follows for groups subject to the Article 7-A filings will cover their obligations under both laws.

Annual filings must be made by the 15th day of the 5th month after an organization's accounting period ends.

Annual Filing Fees

In addition to filing annual reports, organizations must pay fees annually under both the EPTL and Article 7-A.

Article 7-A fees are $10 for groups with total support and revenue up to $250,000. Groups with more than $250,000 total support and revenue pay $25.

EPTL fees are based on net worth. Groups with:

Dual Registrant fees are the combined of Article 7-A and EPTL fees.

To calculate fees online, go to www.charitiesnys.com/feecalculator_new.jsp.


[1] Generally these would be groups that are located out of New York that intend to solicit more than $25,000 a year from New York sources. They, however, are not covered by the EPTL requirements.

[2] For those required to register only under Article 7-A, in lieu of CHAR 410, the Unified Registration Statement (URS) can be used. Today 32 states, including New York, accept the URS as their basic registration form. The URS can be viewed and downloaded from www.multistatefiling.org. Groups situated in New York will need to file CHAR 410 since they are covered by the EPTL and thus will file that form to satisfy both Article 7-A and EPTL requirements.

[3] An accountant's review is a financial statement prepared by an accountant but based only on what the accountant has been told by staff members of the organization about its financial condition (e.g., how much money does it have in its bank account) and not on the basis of external confirmations as conducted in an audit. See the thresholds for filing financial reports with the New York State Attorney General here.

Copyright 2006 Nonprofit Coordinating Committee of New York, Inc. www.npccny.org
modified October 2012