Nonprofits in New York must comply with state and federal filing requirements to ensure transparency in managing charitable assets. Key steps include:
Certificate of Incorporation – File Form DOS-1511 with the Department of State ($75 fee).
Charities Bureau Registration – Most nonprofits must register and submit annual reports to the NY Attorney General’s Charities Bureau.
Charity Registration (CHAR410)– File Form CHAR410 with incorporation papers, IRS determination letter, and past financials (fee: $25 if soliciting donations).
Federal Tax Exemption – Apply with IRS Form 1023 or 1023-EZ for 501(c)(3) status.
Financial/Funding Disclosures – File reports if donations or in-kind contributions exceed $10,000, due every six months.
Tax Exemption Requirements
To qualify for state-level tax exemptions in New York, nonprofits generally must:
Hold a valid IRS 501(c)(3) Determination Letter (or other applicable 501(c) status) first before applying for state exemptions.
File CT-247 for income tax exemption and ST-119.2 for sales tax exemption.
File Form 990 with the IRS and Form CHAR500 with the New York State Attorney General.
It should have no stock or shares and ensure no part of its net earnings benefit private individuals or insiders.
Maintain public charity or tax-exempt purposes consistent with IRS rules (charitable, educational, religious, etc.)
Filing Deadlines for Non-Profit Forms
Adhering to filing deadlines is essential to avoid penalties and maintain compliance.
Below are the key deadlines for non-profit filings in New York:
NY Department of State Forms Deadline
Articles of Incorporation
Filed before starting nonprofit activities.
NYS DOS Funding Disclosure Reports
Within 30 days of reporting period close (Jan 1-Jun 30 or Jul 1-Dec 31)
NYS DOS Financial Disclosure Reports
Within 30 days of reporting period close in which $10,000 spending threshold is met
Attorney General Forms Deadlines
CHAR500 (Annual Financial Report)
If registered only under EPTL (Estates, Powers & Trusts Law): submit CHAR500 within 6 months of fiscal year‑end;
If registered under Executive Law Article 7‑A(i.e. solicits > $25K): file within 4.5 monthsafter fiscal year‑end;
If subject to both regimes (“dual filer”), deadline is 4.5 months after fiscal year‑end
Federal Deadlines
Form 990 Series
Due on the 15th day of the 5th month after the organization's accounting period ends Example: For calendar year organizations, Form 990 is due by May 15
Form 1023/1023-EZ
Must be filed within 27 months of incorporation to receive retroactive exemption to the date of incorporation
To operate legally as a non-profit in New York, organizations must file the Articles of Organization and pay the $75 filing fee.
Initial Registration
Incorporation File Certificate of Incorporation with New York Department of State, including nonprofit name, purpose, initial directors, and incorporator details.
Appoint a Registered Agent You must designate a registered agent located in New York to receive legal and official documents on behalf of your non-profit. The registered agent must have a physical street address in New York.
Register with AG File CHAR410 before soliciting contributions — either 30 days prior starting to solicit, or within 6 months of receiving income/property for charitable purposes
Obtain an EIN Apply for an EIN from the IRS. This can be done online through the IRS website. It’s required for tax filings, banking, and hiring employees.
Obtaining Federal Tax-Exempt Status from the IRS While the formation of a non-profit occurs at the state level, recognition of tax-exempt status under Section 501(c)(3) of the Internal Revenue Code is granted exclusively by the federal government through the Internal Revenue Service (IRS).
Annual Filing Requirements
Annual filing Each year, file Form CHAR500 through the Attorney General’s online portal, reporting your financials, activities, and attaching IRS Form 990, 990‑EZ or e‑postcard as applicable. Filing fees vary based on net worth and revenues, with fees ranging from $10 to $1,500.
State DOS financial reports If required (e.g. Article 7‑A donors or major in‑kind gifts), file Funding or Financial Disclosure Reportsonline within 30 days of respective reporting periods.
Maintain Compliance with IRS File the annual Form 990 series (990, 990-EZ, 990-N, or 990-PF) with the IRS. Failure to do so for three consecutive years can result in automatic revocation of federal tax-exempt status.
Renew charitable organization registration (if applicable) If your nonprofit solicits donations, renew your charitable registration with the appropriate state agency.
Keep Corporate RecordsMaintain proper corporate records, meeting minutes, and financial records as required by New York nonprofit corporation law.
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1. How do I obtain tax-exempt status from the State of New York?
New York law requires nonprofit organizations to file a Form CT-247 (Application for Exemption from Corporation Franchise Taxes by a Not-for-Profit Organization) to get an exemption from the corporation franchise tax.
Nonprofits are also required to file Form ST-119.2 (Application for an Exempt Organization Certificate) with the New York Department of Taxation and Finance to obtain an exemption from the sales and use tax.
2. Do I have to register with the state before soliciting donations in New York?
Yes, nonprofits must register with the Attorney General’s Charities Bureau before soliciting funds within New York.
3. Do I need to file an annual report with the New York Department of State for nonprofits?
No standalone annual report is required by DOS unless you’re required to file under Article 7‑A or for funding disclosure—most filing happens via the AG’s CHAR500 system. Domestic and foreign nonprofits do not file an annual corporate report with DOS regularly
4. What is the deadline for submitting the annual filing (Form CHAR500) with the state of New York?
Generally, the state of New York requires charitable organizations registered as Article 7-A to file their Form CHAR500 by the 15th day of the 5th month following the end of the organization's fiscal year.
5. What if my gross receipts are under $50,000?
You can file the IRS Form 990‑N (e‑Postcard) instead of longer forms. However, you still must file the New York CHAR500 if you’re registered with the AG, and any state disclosure reports as appropriate.
Sources and References
This resource guide is compiled from authoritative sources, including:
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