How to start a nonprofit in New York
To start a nonprofit in New York you file the articles of incorporation with the New York State Department of State, Division of Corporations, meet New York’s minimum number of directors, and register before asking the public for money. Each step below carries the form, the fee and the deadline, cited to New York’s own agencies.
77 facts · 69 source verified · 8 in progress · 112 official sources
On this page
- How to start a nonprofit in New York
- Start Here
- Compact Operational Reference
- Form the corporation and get the language right
- Govern the corporation and keep its records
- Keep the corporate record current
- Foreign nonprofit authority in New York
- Register with the Charities Bureau, under whichever statute applies
- File the CHAR500 and attach the right financial report
- Professional fund raisers, counsel, solicitors, and co-venturers
- State tax exemptions, each applied for separately
- Property-tax exemption, including the New York City calendar
- Register and manage nonprofit employment
- Raffles, bingo, casino nights, and event licensing
- Lobbying and political activity
- Dissolution, charitable assets, and closure
- Official Sources
- Recent Compliance Updates
- What can we help with
- Methodology & Disclaimer
Free before any contract. New York specifics included.
How to start a nonprofit in New York
- Pick the entity type: Form an ordinary New York not-for-profit corporation under the N-PCL
- File the articles: File the Certificate of Incorporation and pay the current filing fee
- Name the board: Maintain at least three directors and follow statutory term rules
- Register before asking for money: Register under Article 7-A before soliciting contributions in New York
- Claim the state tax exemption: Apply separately for New York corporation franchise tax exemption
Start Here
These are the New York decision points an ordinary not-for-profit meets first, in roughly the order they arrive. Each links to the full requirement below, with its applicability, verification status and official source. Activity-triggered systems are deliberately absent: employment, gaming, alcohol, lobbying, paid fundraisers and property claims each have a group of their own further down. Three New York patterns are worth knowing before the rest. Formation and tax qualification are separate, so a successful $75 filing can still leave a corporation whose purpose and asset-distribution language will not support federal recognition. Two charity statutes can reach the same organization, EPTL §8-1.4 for holding charitable property and Article 7-A for soliciting, and a dual registrant meets whichever trigger arrives first. And the CHAR500 deadline depends on the registration type rather than on the organization, with Article 7-A and dual filings due on the fifteenth day of the fifth month after fiscal-year end.
- Form an ordinary New York not-for-profit corporation under the N-PCL Applies to: Founders choosing the ordinary New York corporate form for a nonprofit organization.
- File the Certificate of Incorporation and pay the current filing fee Applies to: A new domestic New York not-for-profit corporation.
- Use qualifying purpose, powers and asset-distribution language for a prospective 501(c)(3) Applies to: A New York corporation intending to seek federal §501(c)(3) recognition or hold charitable assets.
- Identify the incorporator, initial directors, county and address for service Applies to: A domestic New York not-for-profit corporation.
- Maintain at least three directors and follow statutory term rules Applies to: A New York not-for-profit corporation governed by a board.
- Appoint officers and do not combine president and secretary in one person Applies to: A New York not-for-profit corporation.
- Adopt bylaws and complete the organizational meeting or unanimous written action Applies to: A newly formed domestic not-for-profit corporation.
- Maintain corporate books, minutes and member inspection access Applies to: New York not-for-profit corporations and members entitled to inspection.
- Update the address for service or registered agent by the correct DOS filing Applies to: A domestic or authorized foreign not-for-profit corporation whose service address or registered-agent information changes.
- Register under EPTL §8-1.4 when a charitable organization holds New York charitable property Applies to: A domestic charitable corporation and a foreign charitable corporation doing business or holding charitable property in New York, unless exempt.
- Register under Article 7-A before soliciting contributions in New York Applies to: A charitable organization that intends to solicit contributions from persons in New York or from a governmental agency and is not exempt under Executive Law §172-a.
- File the CHAR500 by the correct fiscal-year-relative deadline Applies to: A registered organization not exempt from the applicable annual filing obligation.
- Attach an unaudited, reviewed or audited financial report at the exact revenue threshold Applies to: An Article 7-A registrant filing an annual report.
- Apply separately for New York corporation franchise tax exemption Applies to: A nonprofit corporation seeking exemption from New York corporation franchise taxes.
- Obtain Attorney General or court approval before dissolving a charitable corporation with assets Applies to: A charitable corporation with assets, or another corporation holding assets legally required for a particular purpose.
Compact Operational Reference
A summary and navigation device only. Start Here above carries the ordinary decision points; these twelve rows are the operational actions that carry a stated New York amount or a hard date. Every row links to the complete requirement below, where the applicability line, the exceptions and the official source live, and every row rests on a source-verified fact. Each cell is generated from the linked fact's own fields rather than summarized, so this table can never state a fee or a deadline the requirement itself does not.
| Requirement | Requirement status | Fee | Deadline | Research status |
|---|---|---|---|---|
| File the Certificate of Incorporation and pay the current filing fee | Required | $75 — Certificate of Incorporation filing fee | See full requirement | SOURCE VERIFIED |
| Identify the incorporator, initial directors, county and address for service | Required | — | At formation; maintain a current service address afterward. | SOURCE VERIFIED |
| File amendments or a restated certificate for charter changes | Conditional | $30 — Certificate of Amendment | Before treating the charter change as effective. | SOURCE VERIFIED |
| Obtain authority before a foreign nonprofit conducts activities in New York | Conditional | $135 — Application for Authority filing fee | Before conducting activities in New York. | SOURCE VERIFIED |
| Register under EPTL §8-1.4 when a charitable organization holds New York charitable property | Conditional | $0 — EPTL-only initial registration: no separate EPTL initial-registration fee identified | Within six months after the triggering charitable property or income condition. | SOURCE VERIFIED |
| Register under Article 7-A before soliciting contributions in New York | Conditional | $25 — Article 7-A initial registration fee | Before beginning covered solicitation. | SOURCE VERIFIED |
| File the CHAR500 by the correct fiscal-year-relative deadline | Required | — | See full requirement | SOURCE VERIFIED |
| Register a professional fund raiser and maintain the bond | Conditional | $800 — Registration fee | See full requirement | SOURCE VERIFIED |
| File CT-13 and pay New York unrelated business income tax when applicable | Conditional | $250 — Minimum tax under the current 9% computation | See full requirement | SOURCE VERIFIED |
| Renew New York City's not-for-profit property tax benefit annually | Conditional | $0 — No universal city application fee stated on the reviewed pages | See full requirement | SOURCE VERIFIED |
| Obtain a municipal bingo license and comply with prize and occasion limits | Conditional | $18.75 — Per occasion | Before the first bingo occasion; renew the license as required. | SOURCE VERIFIED |
| Register and report New York State lobbying when the $5,000 threshold is exceeded | Conditional | $250 — Registration fee for each calendar year in which each client registration remains in effect, beginning with the first Statement of Registration filed on or after April 1, 2026 | See full requirement | SOURCE VERIFIED |
Form the corporation and get the language right
New York classifies not-for-profit corporations as charitable or non-charitable, not by the former Types A to D, and a mixed-purpose corporation follows the stricter treatment rather than choosing. The certificate of incorporation is currently $75, and this is where the most expensive New York mistake happens: the filing can succeed and create a corporation whose purpose, powers and asset-distribution language is still inadequate for federal recognition, which then has to be fixed by amendment. So the qualifying language belongs in the certificate at formation. The incorporator, initial directors, county and service address, the name with reservation, and assumed-name certificates complete the group.
New York's ordinary nonprofit corporation is a not-for-profit corporation governed by the Not-for-Profit Corporation Law (N-PCL). Since July 1, 2014, the certificate identifies the corporation as charitable or non-charitable rather than using former Types A-D; a corporation with both charitable and non-charitable purposes is treated as charitable.
- Deadline
- Corporate existence begins when the certificate is filed, unless a lawful delayed effective date is stated.
- Filing agency
- New York State Department of State, Division of Corporations (DOS)
- Frequency
- One time
- Official form or portal
- Certificate of Incorporation, DOS-1511.
Applies to: Founders choosing the ordinary New York corporate form for a nonprofit organization.
- Special statutory corporations, religious corporations, education corporations and other regulated entities may use different statutes or need agency consent.
- An incorrect classification can cause filing defects and may affect later Attorney General approvals.
- Massachusetts nonprofit corporation type required
- Vermont nonprofit corporation type required
Last verified: 2026-07-20
Official sources: New York State Legislature and 2 more
View official sources (3)
File a certificate stating the required name, purposes, county, director information, Secretary of State service address and other statutory provisions. The standard filing fee is $75. DOS offers 24-hour, same-day and two-hour expedited processing for additional charges.
- Deadline
- Before representing that the organization is a New York corporation. Any delayed effective date must comply with the N-PCL.
- Fee
- $75 (one time) — Certificate of Incorporation filing fee
- $25 (one time) — 24-hour expedited processing
- $75 (one time) — Same-day expedited processing
- $150 (one time) — Two-hour expedited processing
- Filing agency
- New York State Department of State, Division of Corporations (DOS)
- Frequency
- One time
- Official form or portal
- Certificate of Incorporation, DOS-1511.
Applies to: A new domestic New York not-for-profit corporation.
- Regulated purposes can require prior consent or approval.
- Credit-card or service-provider charges are separate from statutory filing fees.
- Certificate of Incorporation (DOS-1511) — primary
- New Jersey articles of incorporation required
- Connecticut articles of incorporation required
Last verified: 2026-07-20
Official sources: New York State Department of State, Division of Corporations and 3 more
View official sources (4)
The DOS certificate form satisfies state minimums but does not by itself guarantee federal tax qualification. A prospective §501(c)(3) should limit purposes and powers and include appropriate dissolution/asset-dedication language; charitable purposes may also trigger agency or Attorney General review.
- Deadline
- Include qualifying provisions at formation when possible; otherwise amend before or during the exemption application.
- Fee
- $30 (one time) — Certificate of Amendment, if a later correction is required
- Filing agency
- New York State Department of State, Division of Corporations (DOS)
- Frequency
- Event triggered
- Official form or portal
- DOS-1511; Certificate of Amendment.
Applies to: A New York corporation intending to seek federal §501(c)(3) recognition or hold charitable assets.
- IRS requirements are federal.
- Certain educational, health, child-care or other purposes need additional state consent.
- Certificate of Incorporation (DOS-1511) — primary governing language
- Certificate of Amendment — correction if needed
Last verified: 2026-07-20
Official sources: New York State Department of State, Division of Corporations and 2 more
View official sources (3)
At least one natural-person incorporator age 18 or older signs the certificate. The certificate identifies at least three initial directors, the New York county in which the office is located, and an address to which the Secretary of State must mail process. The Secretary of State is the statutory agent for service; an additional registered agent is optional. Filed information is available through the public corporate record.
- Deadline
- At formation; maintain a current service address afterward.
- Fee
- $20 (one time) — Certificate of Change, for later updates to eligible items
- Filing agency
- New York State Department of State, Division of Corporations (DOS)
- Frequency
- One time
- Official form or portal
- DOS-1511; Certificate of Change.
Applies to: A domestic New York not-for-profit corporation.
- Use a service address appropriate for a public record.
- Regulated corporations may require additional disclosures.
- Certificate of Incorporation (DOS-1511) — primary
- Certificate of Change — later updates
Last verified: 2026-07-20
Official sources: New York State Department of State, Division of Corporations and 2 more
View official sources (3)
The corporate name must satisfy N-PCL naming restrictions and cannot be deceptive or conflict with a name already on file. Certain words or purposes require agency consent. Reservation is optional and does not itself form the corporation.
- Deadline
- Name compliance is determined at filing; reserve before formation only if desired.
- Fee
- $10 (one time) — Name reservation
- Filing agency
- New York State Department of State, Division of Corporations (DOS)
- Frequency
- Event triggered
- Official form or portal
- Application for Reservation of Name; DOS-1511.
Applies to: Every domestic not-for-profit corporation; applicants who want to reserve a name before formation.
- Reservation is not required.
- A reservation cannot cure a name that violates another law or third-party rights.
- Application for Reservation of Name — optional name reservation
- Certificate of Incorporation (DOS-1511) — proceed directly to incorporation
Last verified: 2026-07-20
Official sources: New York State Department of State, Division of Corporations and 2 more
View official sources (3)
File a Certificate of Assumed Name with DOS. The state filing fee is $25. Additional county fees are $25 per county outside New York City and $100 for each New York City county listed.
- Deadline
- Before conducting activities under the assumed name.
- Fee
- $25 (one time) — DOS filing fee
- $25 (one time) — Each county outside New York City listed
- $100 (one time) — Each New York City county listed
- Filing agency
- New York State Department of State, Division of Corporations (DOS)
- Frequency
- Event triggered
- Official form or portal
- Certificate of Assumed Name.
Applies to: A domestic or authorized foreign not-for-profit corporation conducting activities under a name other than its legal name.
- Assumed-name filing does not create exclusive rights.
- Assumed-name filing does not replace activity-specific local licenses.
- Certificate of Assumed Name — primary
Last verified: 2026-07-20
Official sources: New York State Department of State, Division of Corporations and 2 more
View official sources (3)
Current DOS formation materials do not identify a separate initial report, newspaper publication or proof-of-publication filing for an ordinary not-for-profit corporation. The safe conclusion is limited to the reviewed ordinary formation workflow.
- Deadline
- No reusable deadline confirmed.
- Filing agency
- New York State Department of State, Division of Corporations (DOS)
- Frequency
- Unknown
- Official form or portal
- No separate ordinary form identified.
Applies to: An ordinary domestic N-PCL corporation after DOS accepts its certificate.
- Special-purpose entities, court proceedings, assumed names, dissolutions and local permits may require notices or publication.
No separate ordinary initial-report or publication step appears in the current Department of State formation workflow; special-purpose or later-created filings may differ.
Last verified: 2026-07-20
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New York State Department of State, Division of Corporations and 2 more
View official sources (3)
Govern the corporation and keep its records
New York's governance statutes are unusually prescriptive, so less is left to the bylaws here than in most states. At least three directors are required and the statutory term rules apply. One person may not hold the president and secretary offices together. Conflict-of-interest and related-party transaction procedures are statutory rather than advisory. Bylaws and the organizational meeting or unanimous written consent follow, then meetings with notice, quorum and voting, member rights, corporate books and minutes with member inspection access, and the whistleblower and audit-oversight duties where they apply.
The board must have at least three directors. The certificate or bylaws may set the number above that minimum. Director terms generally cannot exceed five years; if no term is specified, the default is one year.
- Deadline
- At formation and continuously while the corporation exists.
- Official form or portal
- No routine state form.
Applies to: A New York not-for-profit corporation governed by a board.
- Special statutes and governmental approvals may impose additional board composition requirements.
Last verified: 2026-07-20
Official sources: New York State Department of State, Division of Corporations and 2 more
View official sources (3)
The board appoints officers identified in the bylaws or board resolutions, commonly a chair or president, one or more vice presidents, a secretary and a treasurer. One person may hold multiple offices, but the same person may not be both president and secretary.
- Deadline
- At the organizational meeting or promptly afterward; maintain officers continuously as required by the bylaws.
- Frequency
- Annual
- Official form or portal
- No state appointment form.
Applies to: A New York not-for-profit corporation.
- The statute permits flexible office titles.
- An employee serving as chair has additional approval and independence consequences.
- Connecticut officer role restrictions permitted, not required
- Michigan officer role restrictions required in some cases
Last verified: 2026-07-20
Official sources: New York State Legislature and 1 more
View official sources (2)
After incorporation, the incorporator or initial directors organize the corporation by adopting bylaws, electing directors and officers as needed, and addressing initial business. The organizational meeting generally requires at least five days' notice; unanimous written action may substitute.
- Deadline
- Promptly after DOS files the certificate and before material operations relying on corporate authority.
- Frequency
- One time
- Official form or portal
- No state form.
Applies to: A newly formed domestic not-for-profit corporation.
- Bylaws cannot conflict with the certificate or law.
- Member and nonmember structures are both possible and should be stated clearly.
Last verified: 2026-07-20
Official sources: New York State Legislature and 2 more
View official sources (3)
Meetings, notice, quorum and voting must follow the N-PCL, certificate and bylaws. The default board quorum is a majority of the entire board, subject to statutory lower limits. Board action without a meeting ordinarily requires unanimous written consent unless a lawful alternative applies. Participation by conference or electronic means is permitted when all participants can hear each other or otherwise satisfy statutory conditions.
- Deadline
- At each meeting or action.
- Frequency
- As needed
- Official form or portal
- No state form.
Applies to: Boards, committees and members of New York not-for-profit corporations.
- Member rules differ from board rules.
- The certificate or bylaws may lawfully modify defaults only within statutory limits.
Last verified: 2026-07-20
Official sources: New York State Legislature and 2 more
View official sources (3)
Keep correct and complete books and records of account, minutes of member, board and committee proceedings, and a current member record where the corporation has members. Members may inspect specified records for a proper purpose under statutory conditions.
- Deadline
- Maintain continuously; respond to a valid inspection demand within the statutory process.
- Fee
- $0 (one time) — No state fee; reasonable copying costs may be charged where permitted
- Frequency
- As needed
- Official form or portal
- No state form.
Applies to: New York not-for-profit corporations and members entitled to inspection.
- Public disclosure rights are not identical to member inspection rights.
- Federal Form 990 disclosure is separate.
Last verified: 2026-07-20
Official sources: New York State Legislature and 1 more
View official sources (2)
Directors, officers and key persons must act in good faith with ordinary prudent-person care. Compensation and leadership decisions should be approved by disinterested decision-makers using appropriate information. An employee may serve as chair only with approval by two-thirds of the entire board and a contemporaneous written basis; that person is not independent.
- Deadline
- At each decision; employee-chair findings must be contemporaneous.
- Frequency
- As needed
- Official form or portal
- No universal state form.
Applies to: Directors, officers and key persons; boards approving compensation or an employee chair.
- Good-faith reliance on competent officers, professionals or committees is permitted under statutory conditions.
Last verified: 2026-07-20
Official sources: New York State Legislature and 2 more
View official sources (3)
The board must adopt, implement and oversee a conflict-of-interest policy. The policy must define conflicts, require disclosure before action, prohibit interested participation in deliberation or voting, document resolution and require annual written disclosures from directors.
- Deadline
- Adopt at organization or promptly after the corporation becomes subject; annual director disclosures.
- Fee
- $0 (one time) — No state filing fee
- Frequency
- Annual
- Official form or portal
- No prescribed universal form.
Applies to: Every New York not-for-profit corporation and wholly charitable trust covered by N-PCL §715-a.
- Additional policy elements may be needed for federal grants, healthcare, education or other programs.
Last verified: 2026-07-20
View official source
Covered corporations must adopt a whistleblower policy protecting directors, officers, employees and volunteers who in good faith report suspected improper conduct. The policy must include reporting channels, confidentiality and anti-retaliation protections and be distributed as required.
- Deadline
- When both thresholds are met; maintain thereafter.
- Fee
- $0 (one time) — No state filing fee
- Official form or portal
- No prescribed universal form.
Applies to: A New York not-for-profit corporation with 20 or more employees and annual revenue in the prior fiscal year exceeding $1,000,000.
- 20 or more employees and prior-fiscal-year annual revenue greater than $1,000,000, both required
- The threshold uses both tests.
- Smaller organizations may voluntarily adopt a policy.
Last verified: 2026-07-20
View official source
Only independent directors may participate in board or audit-committee deliberations and voting concerning audit oversight. The independent directors retain the auditor, review audit scope and results, and oversee corrective action. If annual revenue in the prior fiscal year exceeded $1,000,000 or current-year revenue is expected to exceed $1,000,000, enhanced duties apply.
- Deadline
- For each audit cycle; enhanced duties when the revenue test is met.
- Frequency
- Annual
- Official form or portal
- CHAR500 portal for the audit attachment.
Applies to: A charitable corporation required by Executive Law §172-b to submit an independent CPA audit.
- An audit committee is not universally mandatory as a named committee; independent directors may perform the functions as permitted.
- CHAR500 — audit attachment portal
Last verified: 2026-07-20
Official sources: New York State Legislature and 1 more
View official sources (2)
Keep the corporate record current
New York has no ordinary annual corporate report for a not-for-profit, so what maintains the corporation is keeping specific things accurate rather than filing on a yearly date. Amendments or a restated certificate are filed before a charter change is treated as effective, the address for service or registered agent is updated promptly through the correct Department of State route, certificates of status are ordered when a bank or grantor asks, and annulment is followed by reinstatement once the cause is resolved.
Authorize the change under the N-PCL and governing documents, obtain any required governmental or Attorney General approval, and file a Certificate of Amendment. A restated certificate may consolidate existing provisions and amendments.
- Deadline
- Before treating the charter change as effective.
- Fee
- $30 (one time) — Certificate of Amendment
- $30 (one time) — Restated Certificate of Incorporation
- Filing agency
- New York State Department of State, Division of Corporations (DOS)
- Frequency
- Event triggered
- Official form or portal
- Certificate of Amendment; Restated Certificate of Incorporation.
Applies to: A domestic not-for-profit corporation changing its name, purposes, county, powers or other certificate provisions.
- Some charitable purpose/name changes require Attorney General or court approval.
- Regulated purposes may require agency consent.
- Certificate of Amendment — amendment
- Restated Certificate of Incorporation — restatement
Last verified: 2026-07-20
Official sources: New York State Department of State, Division of Corporations and 2 more
View official sources (3)
Keep the address used by the Secretary of State to forward process current. A Certificate of Change may update specified service address and registered-agent data; some changes may instead require amendment.
- Deadline
- Promptly after the change; service information must remain usable continuously.
- Fee
- $20 (one time) — Certificate of Change
- $30 (one time) — Certificate of Amendment, if required
- Filing agency
- New York State Department of State, Division of Corporations (DOS)
- Frequency
- Event triggered
- Official form or portal
- Certificate of Change; Certificate of Amendment.
Applies to: A domestic or authorized foreign not-for-profit corporation whose service address or registered-agent information changes.
- A registered agent is optional because the Secretary of State is already the statutory agent.
- Certificate of Change — primary
- Certificate of Amendment — if amendment is required
Last verified: 2026-07-20
Official sources: New York State Legislature and 2 more
View official sources (3)
DOS issues a Certificate of Status for $25. Certified copies have separate statutory charges and can be ordered from DOS; expedited service may be requested.
- Deadline
- Only when requested by a bank, grantor, regulator, foreign state or transaction party.
- Fee
- $25 (one time) — Certificate of Status
- $10 (one time) — Certified copy of the certificate of incorporation
- Filing agency
- New York State Department of State, Division of Corporations (DOS)
- Frequency
- Event triggered
- Official form or portal
- Certificate of Status request; certified-copy request.
Applies to: A not-for-profit corporation needing evidence of DOS filing status or a certified formation document.
- Status evidence does not replace Attorney General registration or tax clearance.
- Certificate of Status — primary
Last verified: 2026-07-20
Official sources: New York State Department of State, Division of Corporations and 2 more
View official sources (3)
The DOS biennial-statement program page expressly addresses business corporations and limited liability companies, not ordinary N-PCL corporations. Current N-PCL formation and maintenance materials reviewed did not identify a routine biennial statement for not-for-profit corporations.
- Deadline
- No reusable deadline confirmed.
- Filing agency
- New York State Department of State, Division of Corporations (DOS)
- Frequency
- Unknown
- Official form or portal
- No ordinary N-PCL biennial statement form identified.
Applies to: Domestic and authorized foreign not-for-profit corporations.
- Special corporations, tax filings and Charities Bureau annual reports are separate and may be periodic.
The current Department of State biennial-statement program applies to business corporations and LLCs; no routine biennial statement for not-for-profit corporations was identified in the reviewed materials.
Last verified: 2026-07-20
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New York State Department of State, Division of Corporations and 2 more
View official sources (3)
File the DOS certificate of annulment of dissolution and reinstatement, satisfy statutory authorization and attach any required tax or governmental consents.
- Deadline
- Event-triggered after resolving the cause and before resuming reliance on active corporate status.
- Fee
- $30 (one time) — DOS filing fee, plus outstanding tax, penalty or professional costs
- Filing agency
- New York State Department of State, Division of Corporations (DOS)
- Frequency
- One time
- Official form or portal
- Certificate of Annulment of Dissolution and Reinstatement of Corporate Existence.
Applies to: A domestic not-for-profit corporation eligible to annul a prior dissolution and reinstate existence.
- Availability depends on the type and reason for dissolution.
- It does not automatically cure Charities Bureau or tax delinquency.
- Certificate of Annulment of Dissolution and Reinstatement of Corporate Existence — primary
Last verified: 2026-07-20
Official sources: New York State Department of State, Division of Corporations and 1 more
View official sources (2)
Foreign nonprofit authority in New York
For corporations formed elsewhere. Authority to conduct activities in New York is currently $135 and comes before the activities begin, and surrender follows once they cease and the required consents are obtained.
File an Application for Authority, provide required home-jurisdiction evidence, appoint the Secretary of State for service and use a fictitious name if the true name is unavailable.
- Deadline
- Before conducting activities in New York.
- Fee
- $135 (one time) — Application for Authority filing fee
- Filing agency
- New York State Department of State, Division of Corporations (DOS)
- Frequency
- One time
- Official form or portal
- Application for Authority — Foreign Not-for-Profit Corporation.
Applies to: A nonprofit corporation formed under another jurisdiction that will conduct activities in New York beyond statutory safe harbors.
- Foreign qualification does not replace Charities Bureau registration, tax registration, licensing or local permits.
- Application for Authority — Foreign Not-for-Profit Corporation — primary
Last verified: 2026-07-20
Official sources: New York State Department of State, Division of Corporations and 2 more
View official sources (3)
N-PCL §1301 lists activities that do not alone constitute conducting activities, including litigation, internal director/member meetings, maintaining bank accounts, certain securities activities, granting funds and distributing information to members. The overall activity pattern remains fact-specific.
- Deadline
- Before beginning New York contacts or deciding not to qualify.
- Filing agency
- New York State Department of State, Division of Corporations (DOS)
- Frequency
- As needed
- Official form or portal
- No safe-harbor form.
Applies to: A foreign nonprofit with limited contacts in New York.
- Charitable solicitation nexus, employment, property ownership and licensing can trigger separate duties even if corporate qualification is not required.
Last verified: 2026-07-20
Official sources: New York State Legislature and 1 more
View official sources (2)
File a Certificate of Surrender of Authority, state an address for future service and attach required Tax Department consent.
- Deadline
- After ceasing relevant activities and obtaining required clearance.
- Fee
- $30 (one time) — DOS filing fee; tax liabilities and professional costs are separate
- Filing agency
- New York State Department of State, Division of Corporations (DOS)
- Frequency
- One time
- Official form or portal
- Certificate of Surrender of Authority.
Applies to: An authorized foreign not-for-profit corporation ceasing New York activities and seeking to end authority.
- Charities Bureau final filings and withdrawal from licenses are separate.
Last verified: 2026-07-20
Official sources: New York State Legislature and 1 more
View official sources (2)
Register with the Charities Bureau, under whichever statute applies
Two statutes can reach the same organization. EPTL §8-1.4 is about holding New York charitable property, with registration within six months of the triggering event; Article 7-A is about soliciting contributions, with registration before covered solicitation begins. An organization caught by both is a dual registrant, files one combined registration, and meets whichever initial trigger arrives first. The registrations are separate legal obligations sharing a form, which is not the same thing as one obligation.
Register with the Attorney General under EPTL §8-1.4. A covered organization generally registers within six months after property or income is required to be applied to charitable purposes. A mere bank or custodial account does not by itself constitute holding property for this rule.
- Deadline
- Within six months after the triggering charitable property or income condition.
- Fee
- $0 (one time) — EPTL-only initial registration: no separate EPTL initial-registration fee identified
- $25 (one time) — If Article 7-A also applies, the Article 7-A registration fee is due
- Filing agency
- New York State Office of the Attorney General, Charities Bureau (Charities Bureau)
- Frequency
- One time
- Official form or portal
- Online Charities Registration.
Applies to: A domestic charitable corporation and a foreign charitable corporation doing business or holding charitable property in New York, unless exempt.
- Statutory religious and other exemptions apply.
- Article 7-A may apply simultaneously.
- Online Charities Registration — primary
Last verified: 2026-07-20
Official sources: New York State Legislature and 3 more
View official sources (4)
A covered organization must register with the Attorney General before solicitation begins. Executive Law §172 requires the registration to identify the organization, officers and directors, New York offices or records custodian, governing documents, federal tax status, programs, fiscal year, fundraising professionals and affiliates, and requires authorized officer signatures. Out-of-state incorporation does not itself avoid the duty. Current registration is submitted through the Charities Bureau online portal.
- Deadline
- Before beginning covered solicitation.
- Fee
- $25 (one time) — Article 7-A initial registration fee
- Filing agency
- New York State Office of the Attorney General, Charities Bureau (Charities Bureau)
- Frequency
- One time
- Official form or portal
- Online Charities Registration.
Applies to: A charitable organization that intends to solicit contributions from persons in New York or from a governmental agency and is not exempt under Executive Law §172-a.
- Executive Law §172-a contains religious and other categorical exemptions and the small-organization exemption.
- Defined terms under Executive Law §171-a and fact-specific solicitation nexus remain material.
- Online Charities Registration — primary
Last verified: 2026-07-20
Official sources: New York State Legislature and 4 more
View official sources (5)
An organization already properly registered under EPTL that becomes subject to Article 7-A does not file a second wholly separate organizational registration. Executive Law §172(4) requires a statement of the existing EPTL registration plus the additional Article 7-A documents, and §172(10) directs development of a single registration and uniform reporting forms. The current Charities Bureau portal implements the dual/7A-EPTL workflow. One CHAR500 annual filing can satisfy both regimes, while each statute’s trigger, deadline and fee component remains distinct.
- Deadline
- Meet the earlier applicable initial trigger: before covered solicitation for Article 7-A or within six months after the EPTL charitable-property trigger. Thereafter use the Article 7-A annual deadline for a dual filing.
- Fee
- $25 (one time) — Dual initial registration includes the Article 7-A registration fee; no separate EPTL initial registration fee identified
- Filing agency
- New York State Office of the Attorney General, Charities Bureau (Charities Bureau)
- Frequency
- Annual
- Official form or portal
- Online Charities Registration; CHAR500 online filing.
Applies to: A charitable organization subject to both EPTL §8-1.4 and Executive Law Article 7-A.
- A combined portal filing does not merge the statutes.
- EPTL and Article 7-A exemptions, deadlines, annual-report branches and fee calculations remain separate.
- Online Charities Registration — registration
- CHAR500 — annual filing
Last verified: 2026-07-20
Official sources: New York State Legislature and 5 more
View official sources (6)
Executive Law §172-a exempts a charitable organization that solicits or receives gross contributions of less than $25,000 during its fiscal year if it uses neither a professional fund raiser nor fund raising counsel. If gross contributions are in excess of $25,000, registration is due within 30 days after the excess occurs. The current statutory text does not expressly assign an organization at exactly $25,000 to either clause.
- Deadline
- Within 30 days after gross contributions become greater than $25,000; exactly $25,000 requires confirmation.
- Fee
- $0 (one time) — No registration fee applies while the organization validly remains exempt; registration fees apply after loss of exemption
- Filing agency
- New York State Office of the Attorney General, Charities Bureau (Charities Bureau)
- Frequency
- As needed
- Official form or portal
- Charities Bureau online portal.
Applies to: Organizations potentially exempt from Article 7-A, including religious, educational, membership and small organizations.
- Exempt if gross contributions are less than $25,000 during the fiscal year and neither a professional fund raiser nor fund raising counsel is used; registration required within 30 days if gross contributions exceed $25,000; exactly $25,000 is not expressly assigned by the statutory text.
- Use of a professional fund raiser or fund raising counsel defeats this small-organization exemption.
- Other statutory exemptions have their own exact definitions and conditions.
Below $25,000 in gross contributions may qualify for the Article 7-A exemption; above $25,000 triggers registration within 30 days. Confirm treatment with the Charities Bureau at exactly $25,000.
Last verified: 2026-07-20
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New York State Legislature and 1 more
View official sources (2)
Executive Law §172 clearly requires registration before a covered organization solicits contributions from persons in New York, and current AG guidance broadly describes organizations soliciting in New York as registrants. The reviewed official sources do not clearly decide whether passive nationwide website availability, without additional New York-directed solicitation or contacts, alone creates the registration obligation.
- Deadline
- Before covered New York solicitation; passive-only trigger remains unresolved.
- Fee
- $25 (one time) — If registration is required, the Article 7-A initial fee; no fee is inferred while applicability remains unresolved
- Filing agency
- New York State Office of the Attorney General, Charities Bureau (Charities Bureau)
- Frequency
- As needed
- Official form or portal
- Online Charities Registration.
Applies to: An out-of-state charity whose donation website is accessible in New York but whose New York contacts may be limited.
- Targeted New York communications, repeated New York donations, New York events, use of New York fundraising professionals or other New York-directed conduct may materially change the analysis.
Online fundraising may require New York registration; passive website-only cases need Charities Bureau confirmation before relying on a no-registration conclusion.
Last verified: 2026-07-20
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New York State Legislature and 2 more
View official sources (3)
File a prescribed update within 30 days after any material change in the information required by the Article 7-A registration, including relevant changes to names, addresses, officers, directors, governing documents, tax status, programs, fiscal year or fundraising relationships. Registration forms, annual reports and other Article 7-A filings are generally public records, except protected contributor-identifying information.
- Deadline
- Within 30 days after the material change.
- Filing agency
- New York State Office of the Attorney General, Charities Bureau (Charities Bureau)
- Frequency
- Event triggered
- Official form or portal
- Charities Bureau online portal; Charities Registry Search.
Applies to: A charitable organization registered under Executive Law Article 7-A.
- Corporate charter amendments may separately require Department of State filing and Attorney General or court approval.
- Contributor names, addresses, telephone numbers and contribution amounts receive statutory confidentiality protection.
- Online Charities Registration — material-change update
- Charities Registry Search — public disclosure
Last verified: 2026-07-20
Official sources: New York State Legislature and 2 more
View official sources (3)
File the CHAR500 and attach the right financial report
The deadline depends on the registration type rather than on the organization: Article 7-A and dual filings are due on the fifteenth day of the fifth month after fiscal-year end, while EPTL-only registrants follow their own date. The financial attachment is unaudited, reviewed or audited at the exact statutory thresholds, and one of those thresholds is preserved here as the statute leaves it: Executive Law §172-b places exactly $250,000 in both the review clause and the unaudited clause, a facial overlap this page shows rather than resolves. Annual fee schedules, attachments and the combined CHAR500-C report complete the group.
Article 7-A and dual registrants file by the 15th day of the fifth month after fiscal year end. EPTL-only registrants file no later than six months after fiscal year end. Use the online CHAR500 filing system and provide the federal return and financial statements required for the organization’s filing branch.
- Deadline
- Article 7-A/dual: 15th day of fifth month after fiscal year end. EPTL-only: no later than six months after fiscal year end.
- Filing agency
- New York State Office of the Attorney General, Charities Bureau (Charities Bureau)
- Frequency
- Annual
- Official form or portal
- Online CHAR500 annual filing.
Applies to: A registered organization not exempt from the applicable annual filing obligation.
- A registrant qualifying under Executive Law §172-b(3) files an annual exemption or verified statement instead of a full financial report; that branch remains an annual filing.
- CHAR500 — primary
- Massachusetts charity registration renewal required
- Indiana charity registration renewal required in some cases
Last verified: 2026-07-20
Official sources: New York State Office of the Attorney General, Charities Bureau and 3 more
View official sources (4)
The Attorney General grants an automatic 180-day extension to file; no extension request is required. The extension applies to the report, not to filing fees or amounts due, which remain payable by the original deadline. The Attorney General may deny or revoke the extension in specified cases.
- Deadline
- Extended filing due date: 180 days after the original annual-report due date; payment remains due on the original date.
- Fee
- $0 (one time) — No extension request fee; annual filing fees remain due on the original date
- Filing agency
- New York State Office of the Attorney General, Charities Bureau (Charities Bureau)
- Frequency
- Annual
- Official form or portal
- Automatic Extension of Time to File Annual Reports policy.
Applies to: A registered charity unable to complete its annual report by the original due date.
- An organization specifically denied an extension must follow the Attorney General’s directive.
- CHAR500 — extended filing
Last verified: 2026-07-20
Official sources: New York State Office of the Attorney General, Charities Bureau and 2 more
View official sources (3)
A $25 Article 7-A fee accompanies each full annual financial report filed under Executive Law §172-b(1), (2) or (2-a). A registrant filing the annual exemption or verified statement described in §172-b(3) does not owe the Article 7-A annual-report fee when it is exempt from the annual report under 13 NYCRR §91.5; a registrant exempt under every law under which it is registered files the exemption without fees, schedules or attachments. EPTL annual fees are based on net worth at fiscal year end: less than $50,000 — $25; at least $50,000 but less than $250,000 — $50; at least $250,000 but less than $1,000,000 — $100; at least $1,000,000 but less than $10,000,000 — $250; at least $10,000,000 but less than $50,000,000 — $750; at least $50,000,000 — $1,500. A dual registrant adds the applicable Article 7-A and EPTL components. Authorized CHAR500-C parent/affiliate filings use the separate combined-report fee mechanics.
- Deadline
- Any applicable payment is due by the original annual-report deadline even when the report receives a filing extension.
- Fee
- $25 (one time) — Article 7-A full annual financial report under §172-b(1), (2) or (2-a)
- $0 (one time) — Article 7-A annual exemption/verified statement under §172-b(3), when exempt from the annual report under 13 NYCRR §91.5
- Net worth less than $50,000: $25
- Net worth at least $50,000 but less than $250,000: $50
- Net worth at least $250,000 but less than $1,000,000: $100
- Net worth at least $1,000,000 but less than $10,000,000: $250
- Net worth at least $10,000,000 but less than $50,000,000: $750
- Net worth at least $50,000,000: $1500
- Filing agency
- New York State Office of the Attorney General, Charities Bureau (Charities Bureau)
- Frequency
- Annual
- Official form or portal
- Online CHAR500; authorized Form CHAR500-C and instructions.
Applies to: A registered organization filing a full annual financial report, an annual exemption or verified statement, or an authorized combined CHAR500-C.
- Do not treat every Article 7-A annual submission as carrying $25.
- The §172-b(3) annual exemption/verified-statement branch is distinct from a full report.
- EPTL exemptions and combined parent/affiliate mechanics must be applied separately; the EPTL table uses net worth, not revenue.
- CHAR500 — primary
- CHAR500-C — authorized combined parent/affiliate filing
Last verified: 2026-07-20
Official sources: New York State Legislature and 3 more
View official sources (4)
Executive Law §172-b states: gross revenue and support in excess of $1,000,000 requires an independent CPA audit; at least $250,000 but not more than $1,000,000 requires a CPA review; and not in excess of $250,000 permits an unaudited report. The statutory text therefore overlaps at exactly $250,000.
- Deadline
- With the annual CHAR500 by the original or valid extended deadline; obtain Charities Bureau confirmation at exactly $250,000.
- Fee
- $0 (one time) — No separate state fee beyond the annual CHAR500 fees; CPA professional cost is private and variable
- Filing agency
- New York State Office of the Attorney General, Charities Bureau (Charities Bureau)
- Frequency
- Annual
- Official form or portal
- Online CHAR500.
Applies to: An Article 7-A registrant filing an annual report.
- Independent CPA audit required when gross revenue and support is in excess of $1,000,000
- CPA review required when gross revenue and support is at least $250,000 but not more than $1,000,000; unaudited report permitted when not in excess of $250,000 — the statutory text overlaps at exactly $250,000
- Use the statutory gross revenue and support metric, not net assets or federal filing thresholds.
- Other grants may impose separate audits.
- CHAR500 — financial-report attachment
A CPA review is clearly required from $250,000 through $1,000,000 in gross revenue and support, and an audit above $1,000,000. At exactly $250,000, obtain Charities Bureau confirmation; the conservative interim approach is a CPA review.
- New Jersey audit and financial statements required in some cases
- Connecticut audit and financial statements required in some cases
Last verified: 2026-07-20
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New York State Legislature and 2 more
View official sources (3)
Attach the applicable IRS return and schedules and the required financial report. Keep filing records for at least the statutory period. The Attorney General may cancel Article 7-A registration after failure to file and can impose EPTL daily fines after notice and cure procedures.
- Deadline
- With each CHAR500; respond by any deadline in a deficiency or delinquency notice.
- Fee
- $10 (per filing) — EPTL fine, per day up to $1,000 after statutory notice conditions
- Filing agency
- New York State Office of the Attorney General, Charities Bureau (Charities Bureau)
- Frequency
- Annual
- Official form or portal
- Online CHAR500; Charities Registry.
Applies to: A registered charity filing annually or receiving a delinquency notice.
- Organizations not required to file a federal return must follow current CHAR500 instructions for substitute financial information.
- CHAR500 — primary
- Charities Registry — delinquency status
Last verified: 2026-07-20
Official sources: New York State Office of the Attorney General, Charities Bureau and 2 more
View official sources (3)
A combined report is not automatic. The parent organization must obtain prior written authorization from the Charities Bureau, and only the parent and qualifying affiliates may use CHAR500-C. Under Article 7-A, the combined filing fee is $25 plus $10 for each included affiliate, capped at $500, with applicable EPTL components added for the parent and affiliates.
- Deadline
- Obtain written authorization before the first combined filing and file the authorized combined report by the applicable annual deadline.
- Fee
- $25 (one time) — Article 7-A combined base fee
- $10 (one time) — Each included affiliate (Article 7-A), maximum $500 total
- Filing agency
- New York State Office of the Attorney General, Charities Bureau (Charities Bureau)
- Frequency
- Annual
- Official form or portal
- Form CHAR500-C, Combined Annual Financial Report, and its instructions.
Applies to: A parent charitable organization and qualifying affiliates seeking one combined CHAR500-C annual filing.
- A consolidated federal return or ordinary affiliation does not automatically authorize state combined reporting.
- CHAR500-C is not the general form or instruction source for a standalone charity.
- Form CHAR500-C, Combined Annual Financial Report — primary
Last verified: 2026-07-20
Official sources: New York State Legislature and 2 more
View official sources (3)
Professional fund raisers, counsel, solicitors, and co-venturers
New York keeps four roles apart and they carry different registrations and different bonds: professional fund raisers, fund raising counsel, professional solicitors and commercial co-venturers. A professional fund raiser registers at $800 with a $10,000 bond before covered activity; fund raising counsel registers at $800 and renews annually; a solicitor registers at $80. Contracts and campaign filings come before the activity rather than with the first report.
Register annually before providing covered services, pay the $800 fee and file a $10,000 bond. Report material changes within 20 days and maintain statutory records.
- Deadline
- Before covered activity; registration lasts one year; material changes within 20 days.
- Fee
- $800 (annual) — Registration fee
- $10000 (annual) — $10,000 bond
- Filing agency
- New York State Office of the Attorney General, Charities Bureau (Charities Bureau)
- Frequency
- Annual
- Official form or portal
- CHAR013; CHAR015.
Applies to: A person or entity meeting New York's professional fund raiser definition.
- Employees and volunteers of the charity and actors outside the statutory definition may be excluded; classification depends on actual services and control of contributions.
- CHAR013 — registration
- CHAR015 — bond
Last verified: 2026-07-20
Official sources: New York State Office of the Attorney General, Charities Bureau and 2 more
View official sources (3)
Register annually as fund raising counsel and pay the $800 fee. The role must remain advisory; custody or control of contributions or direct solicitation can change the classification.
- Deadline
- Before covered activity; renew annually.
- Fee
- $800 (annual) — Registration fee
- Filing agency
- New York State Office of the Attorney General, Charities Bureau (Charities Bureau)
- Frequency
- Annual
- Official form or portal
- CHAR014.
Applies to: A person or firm advising a charity on solicitation without custody or control of contributions and meeting the fund raising counsel definition.
- The official form has an older revision date but remains linked from the current forms page; current classification should be confirmed for unusual arrangements.
- CHAR014 — registration
Last verified: 2026-07-20
Official sources: New York State Office of the Attorney General, Charities Bureau and 2 more
View official sources (3)
Register annually before soliciting and pay the statutory $80 fee. The registration supplies identity and employment information to the Charities Bureau.
- Deadline
- Before solicitation; renew annually.
- Fee
- $80 (annual) — Registration fee
- Filing agency
- New York State Office of the Attorney General, Charities Bureau (Charities Bureau)
- Frequency
- Annual
- Official form or portal
- CHAR012.
Applies to: An individual meeting the professional solicitor definition and acting for a professional fund raiser.
- Charity employees and volunteers who do not meet the statutory definition are not automatically professional solicitors.
- CHAR012 — registration
Last verified: 2026-07-20
Official sources: New York State Office of the Attorney General, Charities Bureau and 2 more
View official sources (3)
Use a written contract containing statutory terms. File a PFR or FRC contract within 10 days after execution. Covered services generally may not begin until the Attorney General acknowledges filing or 15 days pass. The charity has a 15-day statutory cancellation right after filing.
- Deadline
- Contract filing within 10 days after execution; service waiting period until acknowledgement or 15 days; charity cancellation within 15 days after filing.
- Filing agency
- New York State Office of the Attorney General, Charities Bureau (Charities Bureau)
- Frequency
- Event triggered
- Official form or portal
- Fundraising contract filing forms.
Applies to: A charity contracting with a professional fund raiser, fund raising counsel or commercial co-venturer.
- Oral presentation changes and amendments have additional short reporting periods.
- Role classification matters.
- CHAR016A/CHAR016B or the current designated contract form — primary
Last verified: 2026-07-20
Official sources: New York State Legislature and 2 more
View official sources (3)
Deposit contributions into the required account within five days after receipt. File annual interim reports for campaigns lasting more than one year and a closing report within 90 days after the campaign ends. Give the charity required records within seven days when applicable.
- Deadline
- Deposit within 5 days; interim report annually for campaigns over one year; closing report within 90 days after termination; records to charity within 7 days.
- Filing agency
- New York State Office of the Attorney General, Charities Bureau (Charities Bureau)
- Frequency
- Event triggered
- Official form or portal
- CHAR037; campaign account records.
Applies to: A registered professional fund raiser conducting a campaign.
- Specific campaign structures may impose additional custody and disclosure requirements.
- CHAR037 — interim/closing reports
Last verified: 2026-07-20
Official sources: New York State Legislature and 2 more
View official sources (3)
Use a written contract and provide accounting to the charity within 90 days after the promotion. If the promotion lasts more than one year, provide annual accounting. The charity reports commercial co-venture activity in its next annual filing.
- Deadline
- Accounting within 90 days after promotion; annual accounting if longer than one year; charity disclosure with next annual report.
- Filing agency
- New York State Office of the Attorney General, Charities Bureau (Charities Bureau)
- Frequency
- Event triggered
- Official form or portal
- Commercial co-venture contract and CHAR500.
Applies to: A charity and commercial co-venturer conducting a charitable sales promotion.
- An ordinary vendor or sponsorship is not automatically a commercial co-venture; use of the charity's name and sales-linked benefit matters.
- CHAR500 — charity disclosure
Last verified: 2026-07-20
Official sources: New York State Legislature and 2 more
View official sources (3)
State tax exemptions, each applied for separately
Three different applications for three different things, and none of them follows from the others or from federal recognition. CT-247 addresses corporation franchise tax exemption. CT-13 addresses unrelated business income, with its own return deadline. ST-119 addresses exempt purchases, and it has to be in hand before purchases are made exempt rather than claimed afterwards. Sales the organization makes are analyzed separately again.
Federal §501(c)(3) recognition does not by itself complete the New York corporate tax record. File CT-247 with the IRS determination letter and organizational documents. The Tax Department currently prefers fax submission but also accepts mail.
- Deadline
- After obtaining qualifying documents and before relying on state corporate tax exemption.
- Fee
- $0 (one time) — No application fee stated on the current CT-247
- Filing agency
- New York State Department of Taxation and Finance (DTF)
- Frequency
- One time
- Official form or portal
- CT-247.
Applies to: A nonprofit corporation seeking exemption from New York corporation franchise taxes.
- Some entities are exempt by statute or taxed under other articles.
- Exempt status does not eliminate unrelated business income tax.
- CT-247 — primary
- Pennsylvania state income tax exemption required in some cases
- Mississippi state income tax exemption required
Last verified: 2026-07-20
View official source
Apply with ST-119.2 and supporting documents. After approval, the Tax Department issues Form ST-119 and an exempt-organization number. Give vendors ST-119.1 for qualifying organizational purchases; employees may not use the exemption for personal purchases.
- Deadline
- Obtain approval before claiming exemption; provide the certificate at purchase or within the allowed cure period.
- Fee
- $0 (one time) — No application fee stated
- Filing agency
- New York State Department of Taxation and Finance (DTF)
- Frequency
- One time
- Official form or portal
- ST-119.2; ST-119; ST-119.1.
Applies to: A qualifying nonprofit seeking exemption from New York sales and use tax on purchases.
- Federal recognition alone is insufficient.
- Purchases must be for exempt purposes and paid with organizational funds.
- ST-119.2 — application
- ST-119 — exempt-organization certificate
- ST-119.1 — vendor exempt-purchase certificate
- New Jersey sales tax when you buy required
- North Carolina sales tax when you buy required
Last verified: 2026-07-20
Official sources: New York State Department of Taxation and Finance and 1 more
View official sources (2)
An exempt purchaser can still be a taxable seller. Register for a Certificate of Authority at least 20 days before taxable activity, collect tax and file assigned returns. Even an occasional taxable sale can require registration.
- Deadline
- Apply at least 20 days before beginning taxable sales.
- Fee
- $0 (one time) — No Certificate of Authority fee stated; tax, penalties and interest vary
- Filing agency
- New York State Department of Taxation and Finance (DTF)
- Frequency
- One time
- Official form or portal
- Certificate of Authority.
Applies to: An exempt nonprofit making taxable sales of property, services, admissions or other items not covered by a nonprofit exemption.
- Marketplace sales, admissions and special fundraising exceptions require transaction-specific analysis.
- Certificate of Authority — primary
- Vermont sales tax when you sell required in some cases
- Illinois sales tax when you sell required
Last verified: 2026-07-20
Official sources: New York State Department of Taxation and Finance and 2 more
View official sources (3)
New York exempts many sales by qualifying exempt organizations, but taxable shop/store sales, certain admissions, food, parking, hotel occupancy and other transactions can remain taxable. The detailed nonprofit publication is older, while current Tax Department pages preserve the need for item-by-item analysis.
- Deadline
- Before each sales program or event.
- Filing agency
- New York State Department of Taxation and Finance (DTF)
- Frequency
- Event triggered
- Official form or portal
- Certificate of Authority; transaction-specific exemption certificates.
Applies to: An exempt organization selling goods, admissions or fundraising items.
- Do not import another state's limited-day fundraising sale rule.
- Current detailed treatment should be confirmed for each item.
- Certificate of Authority — if taxable sales will occur
Many qualifying sales are exempt, but store, admission, food, parking and other transactions require current transaction-specific review with the Tax Department.
Last verified: 2026-07-20
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New York State Department of Taxation and Finance and 2 more
View official sources (3)
Property-tax exemption, including the New York City calendar
Exemption is claimed by the local taxable status date, which varies by assessing unit, so the date is a local fact rather than a state one. New York City runs its own calendar on top: renewal by 5 January annually with late filing available through a stated cutoff. This group keeps the city obligations labelled as local rather than generalising them across the state, because a New York City deadline applied upstate is simply the wrong date.
Property-tax exemption is not automatic from §501(c)(3) status. File the organization and parcel-use applications with the assessor in each assessing unit. The owner and property use must satisfy §420-a; incidental use and leasing require careful analysis.
- Deadline
- By the local taxable status date. General examples: March 1 in most towns, January 2 in Nassau County, and May 1 or June 1 in Westchester municipalities; city/village dates vary.
- Fee
- $0 (one time) — No statewide application fee identified; local fee not universally confirmed
- Filing agency
- Local Board of Assessors (varies by municipality)
- Frequency
- One time
- Official form or portal
- RP-420-a-Org; RP-420-a/b-Use.
Applies to: A qualifying nonprofit owning New York real property used exclusively for one or more mandatory §420-a purposes.
- Exemption can be partial.
- Ownership, exclusive-use and lease rules are fact-specific.
- RP-420-a-Org — organization purpose application
- RP-420-a/b-Use — property use application
- Vermont property tax exemption required in some cases
- Virginia property tax exemption required
Last verified: 2026-07-20
View official sources (5)
Section 420-b is permissive/local-option rather than mandatory statewide. File the organization/use forms locally and submit the annual renewal by the local taxable status date. Local law can limit availability.
- Deadline
- Initial and annual renewal by the local taxable status date.
- Fee
- $0 (one time) — No statewide fee identified; local fee not universally confirmed
- Filing agency
- Local Board of Assessors (varies by municipality)
- Frequency
- Annual
- Official form or portal
- RP-420-a-Org; RP-420-a/b-Use; RP-420-a/b-Rnw-1.
Applies to: A qualifying nonprofit seeking an exemption for a purpose listed in RPTL §420-b in an assessing unit that has not opted out.
- Availability and scope vary by municipality; do not describe §420-b as a universal exemption.
- RP-420-a-Org — organization application
- RP-420-a/b-Use — use application
- RP-420-a/b-Rnw-1 — annual renewal
Last verified: 2026-07-20
View official sources (3)
New York City administers a separate local online application and annual renewal. The ordinary renewal deadline is January 5; late renewal is accepted through March 1 under current NYC guidance.
- Deadline
- January 5 annually; late filing through March 1.
- Fee
- $0 (one time) — No universal city application fee stated on the reviewed pages
- Filing agency
- New York City Department of Finance
- Frequency
- Annual
- Official form or portal
- NYC Not-for-Profit Property Tax Exemption application/renewal.
Applies to: A nonprofit property owner receiving the New York City not-for-profit property tax exemption.
- This is a New York City local rule, not the statewide deadline for other assessing units.
- NYC Not-for-Profit Property Tax Exemption application/renewal — primary
Last verified: 2026-07-20
Official sources: New York City Department of Finance and 1 more
View official sources (2)
Register and manage nonprofit employment
Applies once the organization pays anyone, and New York's coverage is broad: nonprofits are not generally exempt from unemployment insurance, withholding, workers' compensation, disability benefits or Paid Family Leave. Each is its own account and its own filing, and disability benefits and Paid Family Leave in particular arrive together but are not one programme.
A nonprofit becomes liable for unemployment insurance on the first day of a quarter in which cash remuneration reaches $1,000, or on the first day of a calendar year in which it employs four or more persons on at least one day in each of 20 different weeks in the current or preceding year. Nonprofits use paper Form NYS-100N rather than online UI registration; the form also coordinates withholding registration.
- Deadline
- Register promptly when liability begins; current form instructions govern exact submission timing.
- Fee
- $0 (one time) — No registration fee stated; UI contributions and withholding vary
- Filing agency
- New York State Department of Labor (DOL)
- Frequency
- Quarterly
- Official form or portal
- NYS-100N; NYS-45.
Applies to: A nonprofit with employees in New York.
- Liable when cash remuneration reaches $1,000 in a calendar quarter, or when employing 4 or more persons on at least one day in each of 20 different weeks in the current or preceding year
- Statutory service exclusions and religious exceptions are fact-specific.
- Worker classification must reflect actual control.
- NYS-100N — primary registration
- NYS-45 — ongoing quarterly filing
- New Jersey unemployment insurance required in some cases
- Hawaii unemployment insurance required
Last verified: 2026-07-20
Official sources: New York State Department of Labor and 2 more
View official sources (3)
A nonprofit may pay regular UI contributions or elect to reimburse benefits. A newly liable organization may elect on NYS-100N or within 30 days after the end of the quarter in which liability begins; an existing contributing employer generally elects by December 31 for the next calendar year. File NYS-45 quarterly by April 30, July 31, October 31 and January 31.
- Deadline
- Election deadlines as stated; quarterly returns on 04-30, 07-31, 10-31 and 01-31.
- Fee
- $0 (one time) — No election fee stated; contributions or reimbursed benefits vary; security may be required
- Filing agency
- New York State Department of Labor (DOL)
- Frequency
- Quarterly
- Official form or portal
- NYS-100N; NYS-45; IA 318.13.
Applies to: A qualifying nonprofit employer liable for unemployment insurance.
- Good-cause relief may apply to certain late elections.
- Reimbursing employers still report wages quarterly.
- NYS-100N/IA — election
- NYS-45 — quarterly filing
Last verified: 2026-07-20
View official sources (3)
Report new hires within 20 calendar days. Electronic filers using two monthly batches must submit them 12-16 days apart. Pay manual workers weekly and clerical/other workers at least semimonthly, subject to statutory exceptions and approved variances.
- Deadline
- New hire within 20 days; batch interval 12-16 days; payroll by applicable weekly or semimonthly cycle.
- Filing agency
- New York State Department of Taxation and Finance (DTF)
- Frequency
- Event triggered
- Official form or portal
- New hire report; wage notices and payroll records.
Applies to: A New York employer hiring or rehiring employees.
- Executive, professional and other classifications may have different pay-frequency treatment.
- Local wage rules may add obligations.
- New hire report — primary
Last verified: 2026-07-20
Official sources: New York State Department of Taxation and Finance and 1 more
View official sources (2)
Virtually all employers must carry workers' compensation. A nonprofit that compensates nobody generally is not required to cover volunteers; compensation includes stipends, room, board and other benefits, while reimbursement of actual expenses is not compensation. Narrow treatment applies where only executive officers of a qualifying religious, charitable or educational organization are compensated and perform no manual labor.
- Deadline
- Before covered work begins; maintain continuously.
- Fee
- $0 (one time) — Premium varies; no state filing fee stated for obtaining private coverage
- Filing agency
- New York State Workers' Compensation Board (WCB)
- Official form or portal
- Workers’ compensation policy; C-105.2 or other proof form when requested.
Applies to: A nonprofit with compensated employees, officers or other covered workers in New York.
- Volunteer labels do not control if compensation or an employment relationship exists.
- CE-200 is only for entities that meet its no-employee/out-of-state conditions.
- C-105.2 — proof of coverage when requested
- Connecticut workers compensation required
- Vermont workers compensation required
Last verified: 2026-07-20
Official sources: New York State Workers' Compensation Board and 2 more
View official sources (3)
Nonprofits that pay salaries or stipends generally must secure statutory disability benefits and Paid Family Leave coverage. An organization with no paid persons may be outside the coverage requirement.
- Deadline
- Before covered employment begins; maintain continuously.
- Fee
- $0 (one time) — Insurance premium varies; no universal state filing fee
- Filing agency
- New York State Workers' Compensation Board (WCB)
- Official form or portal
- DB-120.1/PFL proof or approved equivalent.
Applies to: A nonprofit employing one or more persons for salary, stipend or other remuneration in New York.
- Religious and other statutory exclusions must be checked.
- Volunteer status depends on remuneration and facts.
- DB-120.1/PFL proof or approved equivalent — proof of coverage
Last verified: 2026-07-20
Official sources: New York State Workers' Compensation Board and 1 more
View official sources (2)
Do not rely solely on labels or written agreements. New York uses control and economic-reality factors to determine employee status. Stipends, benefits, required schedules and direction can create wage, UI, workers’ compensation and tax obligations.
- Deadline
- Before engagement and whenever duties or compensation change.
- Frequency
- As needed
- Official form or portal
- No universal classification form.
Applies to: A nonprofit using volunteers, interns, consultants or independent contractors.
- True volunteers for charitable purposes can differ from unpaid workers in commercial operations.
- Youth and internship rules are separate.
Last verified: 2026-07-20
Official sources: New York State Department of Labor and 2 more
View official sources (3)
Raffles, bingo, casino nights, and event licensing
Charitable gaming is state and local at once: a Commission identification number and a municipal licence are normally both required, so approval from one level is not approval. Raffle thresholds, online ticket approval and the category boundaries each change what is allowed, bingo and casino nights are separately licensed with their own deposit rules, and the State Liquor Authority event permission is another filing again. Activity-specific licensing, including State Education Department consent or charter where it applies, and local permits sit here too.
An authorized organization generally must have existed for at least one year, maintain a current membership roster, obtain a Gaming Commission Games of Chance and/or Bingo Identification Number on Form 1A, and then obtain a license from a municipality that has adopted the relevant local law. Commission processing is estimated at 8-10 weeks.
- Deadline
- Apply sufficiently before activity; Commission guidance states 8-10 weeks, then obtain the municipal license before the event.
- Fee
- $0 (one time) — Form 1A fee not identified on the reviewed page; local game-specific fees apply
- Filing agency
- New York State Gaming Commission (Gaming Commission)
- Frequency
- Event triggered
- Official form or portal
- Form 1A; game-specific municipal application.
Applies to: A New York-based authorized organization conducting bingo, casino nights or covered games of chance.
- Raffles expected to net less than $5,000 have a limited Commission-registration exception but remain subject to local-law and conduct rules.
- Form 1A — primary Commission ID
Last verified: 2026-07-20
Official sources: New York State Gaming Commission and 1 more
View official sources (2)
Expected net proceeds below $5,000 generally do not require Commission registration. From $5,000 through $29,999, register through the Category 1B process. At $30,000 or more, use Category 1A municipal licensing, pay the $25 annual fee, file the required reports by January 30 of the following year and pay an additional 2% of net profits over $30,000.
- Deadline
- Register/license before ticket sales. Category 1A annual report due January 30 after the raffle year.
- Fee
- $25 (annual) — Category 1A municipal annual fee
- $2 (one time) — Additional fee, percent of net profits over $30,000
- Filing agency
- New York State Gaming Commission (Gaming Commission)
- Frequency
- Annual
- Official form or portal
- GC-2/2A/2B, GC-5, GC-7R; GCVS-1, as applicable.
Applies to: An authorized organization conducting a raffle.
- Below $5,000 anticipated net proceeds: no Commission registration
- $5,000 to less than $30,000: Category 1B
- $30,000 or more: Category 1A municipal licensing
- Ticket sales generally must occur in municipalities with authorizing local laws and within permitted county/contiguous-county geography with consent.
- Tickets cannot be sold through the mail.
- GC-2/2A/2B, GC-5, GC-7R; GCVS-1 — primary
Last verified: 2026-07-20
Official sources: New York State Gaming Commission and 2 more
View official sources (3)
Online/mobile raffle ticket sales are not automatically permitted. Obtain Commission approval through the Internet Raffle Application before offering tickets. The application should be submitted at least 60 days before sales begin and must describe controls, geography, payments and platform compliance.
- Deadline
- At least 60 days before offering internet/mobile raffle tickets.
- Fee
- $0 (one time) — Application fee not identified; ordinary raffle license and reporting fees still apply
- Filing agency
- New York State Gaming Commission (Gaming Commission)
- Frequency
- Event triggered
- Official form or portal
- Internet Raffle Application.
Applies to: A New York-domiciled authorized organization seeking to sell raffle tickets online or through a mobile platform.
- Only eligible New York-domiciled organizations and approved systems qualify.
- Local-law and raffle-category rules remain applicable.
- Internet Raffle Application — primary
Last verified: 2026-07-20
Official sources: New York State Gaming Commission and 2 more
View official sources (3)
After receiving a Commission Bingo ID, file Forms BC-2, BC-2A and BC-2B with the municipal clerk. The municipal license generally lasts one year. The current Commission page states a fee of $18.75 per occasion and prize limits of $5,000 for a single prize and $15,000 per occasion.
- Deadline
- Before the first bingo occasion; renew the license as required.
- Fee
- $18.75 (per filing) — Per occasion
- Filing agency
- New York State Gaming Commission (Gaming Commission)
- Frequency
- Annual
- Official form or portal
- BC-2, BC-2A, BC-2B and BC-7.
Applies to: An authorized organization conducting bingo.
- Municipality must have an authorizing local law.
- Commercial lessors and suppliers have separate licenses.
- BC-2, BC-2A, BC-2B and BC-7 — primary
Last verified: 2026-07-20
Official sources: New York State Gaming Commission and 1 more
View official sources (2)
Casino nights may include up to five casino-type games under a one-day license. After Commission identification, file GC-2, GC-2A and GC-2B with the municipal clerk and pay $25 per licensed period. Deposit profits in the special account the next business day and file GC-7/GC-7B within seven days with an additional fee equal to 5% of net profits. No more than 12 license periods are allowed per calendar year.
- Deadline
- License before the event; deposit next business day; closing reports within 7 days.
- Fee
- $25 (one time) — Per licensed period
- $5 (one time) — Additional fee, percent of net profits
- Filing agency
- New York State Gaming Commission (Gaming Commission)
- Frequency
- Event triggered
- Official form or portal
- GC-2, GC-2A, GC-2B, GC-5, GC-7 and GC-7B.
Applies to: An authorized organization conducting a casino or Las Vegas night.
- Only authorized games and licensed municipalities qualify.
- Professional operators and suppliers can have separate requirements.
- GC-2, GC-2A, GC-2B, GC-5, GC-7 and GC-7B — primary
Last verified: 2026-07-20
Official sources: New York State Gaming Commission and 1 more
View official sources (2)
Gaming authorization does not itself authorize alcohol. A legacy Liquor Authority special-event document states alcohol may not be sold or served where bingo is played, but the reviewed current permit pages do not clearly restate a universal gaming/alcohol rule for all event types.
- Deadline
- Obtain written confirmation and any permit before the event.
- Fee
- $0 (one time) — Permit fee varies by permit; no universal gaming/alcohol fee confirmed
- Frequency
- Event triggered
- Official form or portal
- Event-specific SLA permit and gaming license.
Applies to: A nonprofit planning alcohol service at bingo, a raffle drawing or casino night.
- Rules may differ for bingo, casino nights, licensed premises, caterers and donated alcohol.
Gaming approval does not authorize alcohol; obtain event-specific State Liquor Authority and Gaming Commission confirmation before serving alcohol at a charitable gaming event.
Last verified: 2026-07-20
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New York State Liquor Authority and 4 more
View official sources (5)
Food service establishments and temporary food events are primarily permitted by the local health department; the State Health Department acts where it is the permitting authority. Apply before operation and follow local sanitary, workers' compensation and disability-benefit documentation requirements.
- Deadline
- Before opening or the temporary event; local lead time varies.
- Fee
- $0 (one time) — Fee varies by local authority; no universal statewide fee confirmed
- Filing agency
- Local health department (varies by municipality)
- Frequency
- Event triggered
- Official form or portal
- Food Service Establishment Permit; Temporary Food Service Establishment Permit.
Applies to: A nonprofit preparing, serving or selling food to the public.
- Limited charitable/religious event exceptions are fact-specific and may differ locally.
- Nonprofit status alone does not create an exemption.
- Food Service Establishment Permit; Temporary Food Service Establishment Permit — primary
Last verified: 2026-07-20
Official sources: New York State Department of Health and 1 more
View official sources (2)
With limited exceptions, caring for more than two children for more than three hours per day requires a child-care license or registration. Complete OCFS orientation and application before operation. New York City programs can be regulated by city health authorities instead of or in addition to OCFS.
- Deadline
- Before operating the child-care program.
- Fee
- $0 (one time) — Fee varies by provider type and locality; no universal fee confirmed
- Filing agency
- New York State Office of Children and Family Services (OCFS)
- Frequency
- One time
- Official form or portal
- OCFS child-care license or registration application.
Applies to: A nonprofit caring for children in a program subject to OCFS or New York City regulation.
- More than two children for more than three hours per day
- Nursery schools, camps, informal care and school-age programs can fall under different categories or exceptions.
- OCFS child-care license or registration application — primary
Last verified: 2026-07-20
Official sources: New York State Office of Children and Family Services and 1 more
View official sources (2)
Apply to the local health department for a camp permit and submit required safety, medical and staffing materials. State guidance directs operators to submit the application at least 60 days before children or staff arrive.
- Deadline
- At least 60 days before children or staff arrive.
- Fee
- $0 (one time) — Fee varies by local health department; no universal fee confirmed
- Filing agency
- Local health department (varies by municipality)
- Frequency
- Annual
- Official form or portal
- Children’s camp permit application.
Applies to: A nonprofit operating a children's overnight, summer day or traveling summer day camp that meets statutory definitions.
- Programs outside statutory camp definitions may be regulated as child care, schools or recreational facilities.
- Children's camp permit application — primary
Last verified: 2026-07-20
Official sources: New York State Department of Health and 1 more
View official sources (2)
A nonprofit independent school generally follows the Regents charter process, beginning with a provisional charter and later extension or absolute charter. Other corporations using specified educational terms or purposes may require Education Department consent before DOS filing.
- Deadline
- Obtain required consent or charter before formation filing or before operating the regulated school.
- Fee
- $10 (one time) — Education Department nonprofit consent fee, where the consent process applies
- Filing agency
- New York State Education Department and Board of Regents (SED)
- Frequency
- One time
- Official form or portal
- Provisional Charter application; SED consent application.
Applies to: A nonprofit independent school or corporation using restricted educational purposes or names.
- Not every nonpublic educational program is a school.
- Substantial-equivalency and local education rules may separately apply.
- Provisional Charter application — school charter
- SED consent application — restricted purpose/name consent
Last verified: 2026-07-20
Official sources: New York State Education Department and 2 more
View official sources (3)
Use the appropriate SLA charitable or one-day event permit before alcohol activity. The charitable permit category is available for specified nonprofit, religious, civic or educational events; proceeds must be used for qualifying purposes.
- Deadline
- Before the event, allowing sufficient processing time stated by SLA.
- Fee
- $20 (one time) — Charitable permit
- Filing agency
- New York State Liquor Authority (SLA)
- Frequency
- Event triggered
- Official form or portal
- Charitable Permit; One-Day Alcohol Event Permit.
Applies to: A nonprofit selling, serving or auctioning alcoholic beverages at a temporary event.
- Licensed caterers, auctions, donated alcohol and gaming events use different rules.
- Charitable Permit — primary
- One-Day Alcohol Event Permit — alternative
Last verified: 2026-07-20
Official sources: New York State Liquor Authority and 1 more
View official sources (2)
New York Business Express helps identify state licenses by activity, while cities, towns, villages and counties may impose occupancy, zoning, fire, signage, event, food and other approvals. No reviewed official source affirmatively states that every nonprofit is exempt from all general business-license requirements statewide or locally.
- Deadline
- Before opening, changing use, hosting events or beginning regulated activity.
- Frequency
- Unknown
- Official form or portal
- Activity- and locality-specific applications.
Applies to: A nonprofit operating a facility, office, event or program anywhere in New York.
- New York City has extensive local licensing and permitting; its rules must not be presented as statewide.
New York does not provide one nonprofit license checklist; state and local permits depend on activity and location. Check New York Business Express and the exact municipality for each activity and site.
- Massachusetts local business license not yet confirmed
- North Carolina local business license required in some cases
Last verified: 2026-07-20
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New York State and 3 more
View official sources (4)
Lobbying and political activity
State lobbying registration remains biennial while the fee is now annual, which is the detail the Commission's May 2026 instructions preserve and the one most easily missed: a biennial Statement of Registration does not mean a biennial payment. New York City maintains its own lobbying system, kept labelled local here. Political activity stays a state matter and the federal restrictions on a 501(c)(3) are not restated.
Lobbyist Statements of Registration remain filed on a biennial basis under the Commission's current instructions. A lobbyist that exceeds or reasonably anticipates exceeding the cumulative more-than-$5,000 threshold files a separate biennial statement for each client. Beginning with the first Statement of Registration filed on or after April 1, 2026, a $250 registration fee applies for each calendar year in which each client registration remains in effect. Existing timing rules require filing by January 1 for an overlapping agreement spanning into the first year of a biennial period when the threshold is reasonably anticipated, within 15 days after a later retainer, employment, designation or later reasonable anticipation, and no later than 10 days after actually exceeding the threshold. Lobbyists continue to file bimonthly reports and clients file semiannual reports through the Commission's online Lobbying Application.
- Deadline
- The biennial Statement of Registration is agreement- or threshold-triggered: January 1 of the first year of the biennial period for an overlapping agreement meeting the anticipation test; otherwise within 15 days after the relevant retainer, employment, designation or later reasonable anticipation, and no later than 10 days after actually exceeding the threshold. 2026 bimonthly deadlines are March 16, May 15, July 15, September 15, November 16 and January 15, 2027. Client semiannual deadlines are July 15, 2026 and January 15, 2027.
- Fee
- $250 (annual) — Registration fee for each calendar year in which each client registration remains in effect, beginning with the first Statement of Registration filed on or after April 1, 2026
- Filing agency
- New York State Commission on Ethics and Lobbying in Government (Commission)
- Frequency
- Every two years
- Official form or portal
- Biennial Lobbyist Statement of Registration; Lobbyist Bimonthly Report; Client Semi-Annual Report; Lobbying Application (LA).
Applies to: A nonprofit client or lobbyist that reasonably anticipates, expends, incurs or receives more than $5,000 in cumulative reportable lobbying compensation and expenses in a calendar year, subject to statutory exceptions.
- More than $5,000 in cumulative reportable lobbying compensation and expenses in a calendar year, reasonably anticipated or actually exceeded
- Public-corporation officers, directors, trustees or employees acting in official capacity are treated under the statutory exception, while the public corporation retains its own filing duties.
- Current Commission instructions also identify no fee for pro bono lobbying relationships.
- Lobbying, grassroots, procurement and local-lobbying definitions are technical.
- Federal §501(c)(3) tax limits and New York City lobbying rules are separate.
- Legislative Law §1-e contains both annual and biennial terminology, but the Commission's revised May 2026 instructions continue to administer the Statement of Registration on a biennial basis; the new annual rule concerns the fee, not a new annual statement-filing cycle.
- Biennial Lobbyist Statement of Registration — primary
- Lobbyist Bimonthly Report — lobbyist periodic report
- Client Semi-Annual Report — client periodic report
The Statement of Registration filing cycle remains biennial. Beginning with the first statement filed on or after April 1, 2026, a $250 fee applies for each calendar year in which each client registration remains in effect — the fee frequency changed, not the biennial filing cycle.
Last verified: 2026-07-20
Official sources: New York State Legislature and 3 more
View official sources (4)
New York City has a separate lobbying regime administered by the City Clerk. Current city guidance applies a more-than-$5,000 combined compensation-and-expense threshold to covered lobbying, including nonprofit activity, with separate registration and periodic reports.
- Deadline
- Before or promptly after the local threshold and agreement triggers; city filing calendar applies.
- Fee
- $0 (one time) — City fees vary by filing; verify in e-Lobbyist at filing
- Filing agency
- Office of the New York City Clerk
- Frequency
- As needed
- Official form or portal
- NYC Lobbyist/Client Registration and periodic reports.
Applies to: A nonprofit or its lobbyist engaging in covered New York City lobbying and exceeding the local threshold.
- This is local to New York City and does not satisfy state Commission filings.
- NYC Lobbyist/Client Registration and periodic reports — primary
Last verified: 2026-07-20
Official sources: Office of the New York City Clerk and 1 more
View official sources (2)
New York election law can require political committee registration and reporting for candidate or ballot-measure activity. A committee generally files registration/authorization promptly after selecting a treasurer and depository and before receiving or spending funds. Separately, federal §501(c)(3) organizations are prohibited from candidate campaign intervention and face federal lobbying limits.
- Deadline
- Before political receipts or expenditures and within form-specific short deadlines.
- Filing agency
- New York State Board of Elections (BOE)
- Frequency
- Event triggered
- Official form or portal
- Political committee registration and campaign finance reports.
Applies to: A nonprofit making expenditures concerning candidates, political committees or ballot propositions.
- Ballot-measure advocacy is not identical to candidate intervention.
- Lobbying and independent expenditure rules must be analyzed separately.
- Political committee registration and campaign finance reports — primary
Last verified: 2026-07-20
Official sources: New York State Office of the Attorney General and 1 more
View official sources (2)
Dissolution, charitable assets, and closure
Dissolution is multi-stage and the approvals sit in the middle rather than at the end. A charitable corporation needs Attorney General or court approval before dissolving, there is a 270-day implementation period, and tax consent comes after the plan is complete and before the corporate filing. Selling or disposing of all or substantially all assets needs its own approval even without dissolution. Final financial reporting and the closure of state and local accounts follow.
Adopt a plan of dissolution, address creditors and restricted assets, and obtain approval from the Attorney General or Supreme Court before carrying out the plan. The petition must explain assets, liabilities and proposed charitable distribution.
- Deadline
- Before distributing assets or filing the certificate of dissolution.
- Fee
- $0 (one time) — No universal Attorney General filing fee stated; court and professional costs may apply
- Filing agency
- New York State Office of the Attorney General, Charities Bureau (Charities Bureau)
- Frequency
- One time
- Official form or portal
- Verified Petition for Approval of Plan of Dissolution; Plan of Dissolution.
Applies to: A charitable corporation with assets, or another corporation holding assets legally required for a particular purpose.
- Restricted gifts must follow donor restrictions or cy pres principles.
- Governmental approvals may also be required.
- Verified Petition for Approval of Plan of Dissolution; Plan of Dissolution — primary
Last verified: 2026-07-20
Official sources: New York State Office of the Attorney General, Charities Bureau and 2 more
View official sources (3)
Pay or provide for liabilities and distribute remaining assets under the approved plan within 270 days after all required authorizations and approvals. The Attorney General may extend the period for good cause by at least 30 days and up to one year per extension. Restricted assets must go to substantially similar charitable organizations or as approved.
- Deadline
- Within 270 days after the plan has been authorized and all required approvals obtained.
- Filing agency
- New York State Office of the Attorney General, Charities Bureau (Charities Bureau)
- Frequency
- One time
- Official form or portal
- Approved Plan of Dissolution; evidence of disposition.
Applies to: A dissolving corporation whose plan requires approval and asset/liability implementation.
- Unknown creditors/member distributions and abandoned property have additional statutory handling.
- Approved Plan of Dissolution; evidence of disposition — primary
Last verified: 2026-07-20
Official sources: New York State Legislature and 1 more
View official sources (2)
Authorize a plan by the board and members as required and file the plan with the Attorney General when required. The simplified statement applies only when there are no distributable assets, or a winding-up reserve not exceeding $25,000 and liabilities not exceeding $10,000 at authorization.
- Deadline
- Before filing the certificate of dissolution.
- Fee
- $30 (one time) — DOS filing fee
- Filing agency
- New York State Office of the Attorney General, Charities Bureau (Charities Bureau)
- Frequency
- One time
- Official form or portal
- Plan of Dissolution; Certificate of Dissolution.
Applies to: A dissolving not-for-profit corporation with no assets to distribute, or only the limited reserve/liabilities described by N-PCL §1003.
- No distributable assets, or a winding-up reserve not exceeding $25,000 and liabilities not exceeding $10,000 at authorization
- Cemetery corporations and regulated organizations can have different procedures.
- Plan of Dissolution; Certificate of Dissolution — primary
Last verified: 2026-07-20
Official sources: New York State Office of the Attorney General, Charities Bureau and 2 more
View official sources (3)
After carrying out the plan, submit the final financial report and obtain Attorney General consent when required. Obtain New York State Tax Department consent; a corporation with covered New York City tax liabilities also needs NYC Department of Finance consent. File the Certificate of Dissolution with DOS.
- Deadline
- After plan completion and before corporate dissolution becomes effective.
- Fee
- $30 (one time) — DOS filing fee
- Filing agency
- New York State Department of State, Division of Corporations (DOS)
- Frequency
- One time
- Official form or portal
- Certificate of Dissolution; tax consent; final financial report.
Applies to: A domestic not-for-profit corporation completing voluntary dissolution.
- Child day care corporations must send OCFS a certified copy within 30 days after filing.
- Other regulated entities may need approvals.
- Certificate of Dissolution — primary
Last verified: 2026-07-20
Official sources: New York State Legislature and 3 more
View official sources (4)
Obtain required board/member approval and Attorney General or court approval under N-PCL §§510 and 511. The Attorney General may use the streamlined §511-a procedure for qualifying transactions. The transaction must be fair, reasonable and in furtherance of charitable purposes.
- Deadline
- Before closing or transferring the assets.
- Filing agency
- New York State Office of the Attorney General, Charities Bureau (Charities Bureau)
- Frequency
- Event triggered
- Official form or portal
- Petition/Application for Sale or Other Disposition of Assets.
Applies to: A charitable corporation selling, leasing, exchanging or otherwise disposing of all or substantially all assets outside the ordinary course, including before dissolution.
- Ordinary-course transactions and the meaning of substantially all are fact-specific.
- Restricted assets add separate duties.
- Petition/Application for Sale or Other Disposition of Assets — primary
Last verified: 2026-07-20
Official sources: New York State Office of the Attorney General, Charities Bureau and 2 more
View official sources (3)
Official Sources
112 official sources back the facts on this page.
| Agency / Authority | Source | Accessed | URL |
|---|---|---|---|
| New York State Office of the Attorney General; official New York Codes, Rules and Regulations publication | 13 NYCRR §91.5 — Annual Filing | https://govt.westlaw.com/nycrr/Document/I502bc30bcd1711dda432a117e6e0f345 | |
| New York State Commission on Ethics and Lobbying in Government | 2026 Lobbying Filing Due Dates | https://ethics.ny.gov/system/files/documents/2025/11/2026-filing-due-dates-revised-11.17.2025.pdf | |
| New York State Department of State, Division of Corporations | Application for Authority — Foreign Not-for-Profit Corporations | https://dos.ny.gov/application-authority-foreign-not-profit-corporations | |
| New York State Office of the Attorney General | Article 7-A and Charitable Organization Regulations | https://ag.ny.gov/sites/default/files/2022-10/Regs-F.pdf | |
| New York State Office of the Attorney General, Charities Bureau | Automatic Extension of Time to File Annual Reports | https://ag.ny.gov/sites/default/files/regulatory-documents/extensiongranted.pdf | |
| New York State Department of State, Division of Corporations | Biennial Statements for Business Corporations and LLCs | https://dos.ny.gov/biennial-statements-business-corporations-and-limited-liability-companies | |
| New York State Gaming Commission | Bingo | https://gaming.ny.gov/bingo | |
| New York State Board of Elections | Campaign Finance Committee Information | https://elections.ny.gov/committee-information | |
| New York State Gaming Commission | Casino Nights | https://gaming.ny.gov/casino-nights | |
| New York State Department of State, Division of Corporations | Certificate of Amendment — Domestic Not-for-Profit Corporations | https://dos.ny.gov/certificate-amendment-domestic-not-profit-corporations-0 | |
| New York State Department of State, Division of Corporations | Certificate of Annulment of Dissolution and Reinstatement of Corporate Existence | https://dos.ny.gov/certificate-annulment-dissolution-and-reinstatement-corporate-existence-domestic-not-profit | |
| New York State Department of State, Division of Corporations | Certificate of Assumed Name — Not-for-Profit Corporations | https://dos.ny.gov/certificate-assumed-name-domestic-and-foreign-not-profit-corporations-0 | |
| New York State Department of State, Division of Corporations | Certificate of Change — Domestic Not-for-Profit Corporations | https://dos.ny.gov/certificate-change-domestic-not-profit-corporations-0 | |
| New York State Department of State, Division of Corporations | Certificate of Dissolution — Domestic Not-for-Profit Corporations | https://dos.ny.gov/certificate-dissolution-domestic-not-profit-corporations | |
| New York State Department of State, Division of Corporations | Certificate of Incorporation — Domestic Not-for-Profit Corporations | https://dos.ny.gov/certificate-incorporation-domestic-not-profit-corporations-0 | |
| New York State Department of State, Division of Corporations | Certificate of Status | https://dos.ny.gov/certificate-status | |
| New York State Gaming Commission | Charitable Gaming | https://gaming.ny.gov/charitable-gaming | |
| New York State Office of the Attorney General, Charities Bureau | Charities Annual Filing (CHAR500) | https://ag.ny.gov/resources/government-organizations/charities-nonprofits-fundraisers/charities-annual-filing-char500 | |
| New York State Office of the Attorney General, Charities Bureau | Charities Forms and Instructions | https://ag.ny.gov/resources/government-organizations/charities-nonprofits-fundraisers/forms-and-instructions | |
| New York State Office of the Attorney General, Charities Bureau | Charities Fundraisers | https://ag.ny.gov/resources/organizations/charities-nonprofits-fundraisers/charities-fundraisers | |
| New York State Office of the Attorney General, Charities Bureau | Charities Registration | https://ag.ny.gov/resources/government-organizations/charities-nonprofits-fundraisers/charities-registration | |
| New York State Office of Children and Family Services | Child Care Information Brochure | https://ocfs.ny.gov/programs/childcare/looking/brochure.php | |
| New York State Office of Children and Family Services | Child Care Provider Requirements | https://ocfs.ny.gov/programs/childcare/providers/ | |
| New York State Department of Health | Children's Camp Operators | https://www.health.ny.gov/environmental/outdoors/camps/operators.htm | |
| New York State Department of Health | Children's Camp Safety — Operator Guidance | https://www.health.ny.gov/publications/3603/ | |
| New York State Department of State | Department of State Fee Schedules | https://dos.ny.gov/fee-schedules | |
| New York State Workers' Compensation Board | Disability Benefits and Paid Family Leave Coverage Requirements | https://www.wcb.ny.gov/content/main/coverage-required-db.jsp | |
| New York State Office of the Attorney General, Charities Bureau | Dissolution of a New York Not-for-Profit Corporation with Assets | https://ag.ny.gov/sites/default/files/2023-02/dissolution-with-assets.pdf | |
| New York State Office of the Attorney General, Charities Bureau | Dissolution of a New York Not-for-Profit Corporation without Assets | https://ag.ny.gov/sites/default/files/2023-02/dissolution-without-assets.pdf | |
| New York State Department of Taxation and Finance | Do I Need to Register for Sales Tax? | https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/do_i_need_to_register_for_sales_tax.htm | |
| New York State Education Department, Office of Counsel | Education Department Consents | https://www.counsel.nysed.gov/consents | |
| New York State Legislature | Estates, Powers and Trusts Law §8-1.4 — Charitable Organizations | https://www.nysenate.gov/legislation/laws/EPT/8-1.4 | |
| New York State Legislature | Executive Law §172 — Registration of Charitable Organizations | https://www.nysenate.gov/legislation/laws/EXC/172 | |
| New York State Legislature | Executive Law §172-a — Certain Persons Exempted | https://www.nysenate.gov/legislation/laws/EXC/172-A | |
| New York State Legislature | Executive Law §172-B — Reports by Registered Charitable Organizations | https://www.nysenate.gov/legislation/laws/EXC/172-B | |
| New York State Legislature | Executive Law §173 — Registration of Fundraising Professionals | https://www.nysenate.gov/legislation/laws/EXC/173 | |
| New York State Legislature | Executive Law §173-A — Fundraising Contracts and Reports | https://www.nysenate.gov/legislation/laws/EXC/173-A | |
| New York State Legislature | Executive Law §173-B — Professional Solicitors | https://www.nysenate.gov/legislation/laws/EXC/173-B | |
| New York State Legislature | Executive Law §174-A — Contracts and Cancellation | https://www.nysenate.gov/legislation/laws/EXC/174-A | |
| New York State Department of Health | Food Service Establishment Permits | https://www.health.ny.gov/environmental/indoors/food_safety/regs.htm | |
| New York State Office of the Attorney General, Charities Bureau | Form CHAR012 — Professional Solicitor Registration Statement | https://ag.ny.gov/sites/default/files/regulatory-documents/char012.pdf | |
| New York State Office of the Attorney General, Charities Bureau | Form CHAR013 — Professional Fund Raiser Registration Statement | https://ag.ny.gov/sites/default/files/regulatory-documents/char013.pdf | |
| New York State Office of the Attorney General, Charities Bureau | Form CHAR014 — Fund Raising Counsel Registration Statement | https://ag.ny.gov/sites/default/files/2022-10/char014.pdf | |
| New York State Department of Taxation and Finance | Form CT-13 — Unrelated Business Income Tax Return | https://www.tax.ny.gov/pdf/current_forms/ct/ct13.pdf | |
| New York State Department of Taxation and Finance | Form CT-13-I — Instructions for Unrelated Business Income Tax Return | https://www.tax.ny.gov/pdf/current_forms/ct/ct13i.pdf | |
| New York State Department of Taxation and Finance | Form CT-247 — Application for Exemption from Corporation Franchise Taxes | https://www.tax.ny.gov/pdf/current_forms/ct/ct247.pdf | |
| New York State Department of Taxation and Finance | Form NYS-45-I — Quarterly Combined Withholding, Wage Reporting and UI Return Instructions | https://www.tax.ny.gov/pdf/current_forms/wt/nys45i.pdf | |
| New York State Department of Taxation and Finance, ORPTS | Form RP-420-a-Org — Organization Purpose Application | https://www.tax.ny.gov/pdf/current_forms/orpts/rp420aorg_fill_in.pdf | |
| New York State Department of Taxation and Finance, ORPTS | Form RP-420-a/b-Rnw-1 — Exemption Renewal | https://www.tax.ny.gov/pdf/current_forms/orpts/rp420ab_rnw_1_fill_in.pdf | |
| New York State Department of Taxation and Finance, ORPTS | Form RP-420-a/b-Use — Property Use Application | https://www.tax.ny.gov/pdf/current_forms/orpts/rp420abuse_fill_in.pdf | |
| New York State Department of Taxation and Finance | Form ST-119.2-I — Application for an Exempt Organization Certificate Instructions | https://www.tax.ny.gov/pdf/current_forms/st/st119_2i.pdf | |
| New York State Department of Labor | Frequency of Pay | https://dol.ny.gov/frequency-pay | |
| New York State Office of the Attorney General | Guidance for Tax-Exempt Organizations on Political Activity and Lobbying | https://ag.ny.gov/guidance-for-tax-exempt-organizations-on-political-activity-and-lobbying | |
| New York State Gaming Commission | Guidelines for Conducting Raffles | https://gaming.ny.gov/guidelines-conducting-raffles | |
| New York State Gaming Commission | How to Conduct Charitable Gaming in New York State | https://gaming.ny.gov/how-conduct-charitable-gaming-new-york-state | |
| New York State Department of Taxation and Finance | How to Register for New York State Sales Tax | https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/how_to_register_for_nys_sales_tax.htm | |
| New York State Department of Labor | IA 318.13 — Benefit Reimbursement Information for Nonprofit Employers | https://forms.labor.ny.gov/UI/IA318.13.pdf | |
| New York State Department of Labor | Independent Contractors | https://dol.ny.gov/independent-contractors | |
| New York State Department of State, Division of Corporations | Instructions for Certificate of Incorporation of a Not-for-Profit Corporation | https://dos.ny.gov/not-profit-incorporation-instructions | |
| New York State Office of the Attorney General, Charities Bureau | Instructions for Form CHAR500-C — Combined Annual Financial Report | https://ag.ny.gov/sites/default/files/regulatory-documents/char500-Ci.pdf | |
| New York State Gaming Commission | Internet Raffle Application | https://gaming.ny.gov/internet-raffle-application | |
| New York State Legislature | Legislative Law §1-e — Statement of Registration | https://www.nysenate.gov/legislation/laws/LEG/1-E | |
| New York State Commission on Ethics and Lobbying in Government | Lobbyist and Public Corporation Statement of Registration and Registration Amendment Information | https://ethics.ny.gov/lobbyist-and-public-corporation-registration-instructions | |
| New York State Department of Taxation and Finance | New Hire Reporting | https://www.tax.ny.gov/bus/wt/newhire.htm | |
| New York State | New York Business Express | https://www.businessexpress.ny.gov/ | |
| New York State Office of the Attorney General, Charities Bureau | New York Charities Registry Search | https://charities-search.ag.ny.gov/RegistrySearch | |
| New York State Legislature | New York Not-for-Profit Corporation Law | https://www.nysenate.gov/legislation/laws/NPC | |
| New York State Legislature | Not-for-Profit Corporation Law §1002-A — Carrying Out the Plan | https://www.nysenate.gov/legislation/laws/NPC/1002-A | |
| New York State Legislature | Not-for-Profit Corporation Law §1003 — Certificate of Dissolution | https://www.nysenate.gov/legislation/laws/NPC/1003 | |
| New York State Legislature | Not-for-Profit Corporation Law §1004 — Filing and Effect of Dissolution | https://www.nysenate.gov/legislation/laws/NPC/1004 | |
| New York State Legislature | Not-for-Profit Corporation Law §104-A — Fees | https://www.nysenate.gov/legislation/laws/NPC/104-A | |
| New York State Legislature | Not-for-Profit Corporation Law §1301 — Authorization of Foreign Corporations | https://www.nysenate.gov/legislation/laws/NPC/1301 | |
| New York State Legislature | Not-for-Profit Corporation Law §1311 — Surrender of Authority | https://www.nysenate.gov/legislation/laws/NPC/1311 | |
| New York State Legislature | Not-for-Profit Corporation Law §306 — Service of Process | https://www.nysenate.gov/legislation/laws/NPC/306 | |
| New York State Legislature | Not-for-Profit Corporation Law §405 — Organizational Meeting | https://www.nysenate.gov/legislation/laws/NPC/405 | |
| New York State Legislature | Not-for-Profit Corporation Law §602 — Bylaws | https://www.nysenate.gov/legislation/laws/NPC/602 | |
| New York State Legislature | Not-for-Profit Corporation Law §621 — Books and Records; Right of Inspection | https://www.nysenate.gov/legislation/laws/NPC/621 | |
| New York State Legislature | Not-for-Profit Corporation Law §702 — Number of Directors | https://www.nysenate.gov/legislation/laws/NPC/702 | |
| New York State Legislature | Not-for-Profit Corporation Law §703 — Election and Term of Directors | https://www.nysenate.gov/legislation/laws/NPC/703 | |
| New York State Legislature | Not-for-Profit Corporation Law §707 — Quorum of Directors | https://www.nysenate.gov/legislation/laws/NPC/707 | |
| New York State Legislature | Not-for-Profit Corporation Law §708 — Action by the Board | https://www.nysenate.gov/legislation/laws/NPC/708 | |
| New York State Legislature | Not-for-Profit Corporation Law §712-A — Audit Oversight | https://www.nysenate.gov/legislation/laws/NPC/712-A | |
| New York State Legislature | Not-for-Profit Corporation Law §713 — Officers | https://www.nysenate.gov/legislation/laws/NPC/713 | |
| New York State Legislature | Not-for-Profit Corporation Law §715 — Related Party Transactions | https://www.nysenate.gov/legislation/laws/NPC/715 | |
| New York State Legislature | Not-for-Profit Corporation Law §715-A — Conflict of Interest Policy | https://www.nysenate.gov/legislation/laws/NPC/715-A | |
| New York State Legislature | Not-for-Profit Corporation Law §715-B — Whistleblower Policy | https://www.nysenate.gov/legislation/laws/NPC/715-B | |
| New York State Legislature | Not-for-Profit Corporation Law §717 — Duty of Directors, Officers and Key Persons | https://www.nysenate.gov/legislation/laws/NPC/717 | |
| Office of the New York City Clerk | NYC Lobbying Activities FAQ | https://www.cityclerk.nyc.gov/content/lobbying-frequently-asked-questions/lobbying-activities | |
| Office of the New York City Clerk | NYC Lobbying Rules | https://www.cityclerk.nyc.gov/content/nyc-lobbying-rules | |
| New York City Department of Finance | NYC Not-for-Profit Property Tax Exemption | https://www.nyc.gov/site/nfp/index.page | |
| New York State Department of Labor and Department of Taxation and Finance | NYS-100N — Nonprofit Employer Registration | https://dol.ny.gov/new-york-state-employer-registration-form-unemployment-insurance-and-withholding-and-wage-1 | |
| New York State Liquor Authority | One-Day Alcohol Event Permits | https://sla.ny.gov/one-day-alcohol-event-permits | |
| New York State Workers' Compensation Board | Penalties for Failure to Secure Disability Benefits Coverage | https://www.wcb.ny.gov/content/main/DisabilityBenefits/penalties-no-coverage.jsp | |
| New York State Liquor Authority | Permits Available Online | https://sla.ny.gov/permits-available-online | |
| New York State Office of the Attorney General, Charities Bureau | Procedures for Forming and Changing New York Not-for-Profit Corporations | https://ag.ny.gov/sites/default/files/publications/Procedures-for-Forming-and-Changing-NFP.pdf | |
| New York State Department of Taxation and Finance | Publication 843 — A Guide to Sales Tax in New York State for Exempt Organizations | https://www.tax.ny.gov/pdf/publications/sales/pub843.pdf | |
| New York State Gaming Commission | Raffles | https://gaming.ny.gov/raffles | |
| New York State Department of Taxation and Finance, Office of Real Property Tax Services | Real Property Tax Exemption Forms | https://www.tax.ny.gov/forms/orpts/exemption.htm | |
| New York State Legislature | Real Property Tax Law §420-A | https://www.nysenate.gov/legislation/laws/RPT/420-A | |
| New York State Department of Labor | Register for Unemployment Insurance | https://dol.ny.gov/register-unemployment-insurance-0 | |
| New York State Commission on Ethics and Lobbying in Government | Registration Fee Increase Memorandum for the June 24, 2026 Commission Meeting | https://ethics.ny.gov/attachment-h-june-24-2026-commission-meeting-increase-registration-fee-memo | |
| New York City Department of Finance | Renewing Your NYC Not-for-Profit Property Tax Benefit | https://www.nyc.gov/site/nfp/how-to-apply/renewing-your-benefit.page | |
| New York State Department of Taxation and Finance, Office of Real Property Tax Services | RPTL §420-a Exemption Profile | https://www.tax.ny.gov/research/property/assess/manuals/vol4/pt2/sec4_05/sec420_a.htm | |
| New York State Office of the Attorney General, Charities Bureau | Sales and Other Dispositions of Assets | https://ag.ny.gov/sites/default/files/regulatory-documents/sales_and_other_dispositions_0.pdf | |
| New York State Department of Taxation and Finance | Sales Tax Exempt Organizations | https://www.tax.ny.gov/bus/st/exempt.htm | |
| New York State Education Department | School Incorporation Guidance | https://www.nysed.gov/nonpublic-schools/school-incorporation-guidance | |
| New York State Liquor Authority | Special Event Permit Terms and Conditions | https://sla.ny.gov/system/files/documents/2018/06/special-event-permit-terms-and-conditions.pdf | |
| New York State Department of Taxation and Finance | Taxable and Exempt Sales of Products and Services | https://www.tax.ny.gov/bus/st/subject.htm | |
| New York State Department of Health | Temporary Food Service Event Guidance | https://www.health.ny.gov/environmental/indoors/food_safety/event_guidance.htm | |
| New York State Department of Taxation and Finance | Voluntary Dissolution of a Corporation | https://www.tax.ny.gov/bus/doingbus/vol_dissolution.htm | |
| New York State Workers' Compensation Board | Workers' Compensation Coverage Requirements for Nonprofits | https://www.wcb.ny.gov/content/main/coverage-required-wc.jsp | |
| New York State Workers' Compensation Board | Workers' Compensation Law Violations | https://www.wcb.ny.gov/content/main/Employers/violations-wclaw.jsp |
Recent New York Compliance Updates
Every fact on a 501c3.HELP state guide traces to an official government source through a structured, validated research process. This article explains how that process actually works, using examples from the guides already published.
Beginning with the first Statement of Registration filed on or after April 1, 2026, New York’s lobbying-registration fee became an annual $250 charge per client registration — but the registration itself is still filed biennially. This explainer keeps the two changes separate.
This overview explains the principal formation, charity-registration, tax, and gaming systems documented in the verified New York nonprofit compliance guide — the largest guide by fact count published so far, and one of the most layered.
How we help
We put a mission into words, file the registration, claim the grant and benefit programs that open once the determination letter arrives, worth up to $329 a day of Google advertising alone, and get an operating nonprofit found by donors, sponsors and volunteers.
Which of that applies depends on where you are. Tell us, and we will say what is open to you in New York and in what order.
Either route reaches a person who reads it and answers, usually the same day. There is no charge for working out what fits you. We are not attorneys and not CPAs, and nothing here is legal or tax advice.
Methodology and Legal-Information Disclaimer
This guide is compiled from official state statutes, agency instructions, forms, and government guidance. Some entries are marked Verification in Progress where additional confirmation is underway. This material provides general information and does not replace legal, tax, or accounting advice.
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