New York State Filing Requirements
Nonprofits in New York must comply with specific state requirements to maintain their good standing and tax-exempt status.
Required Non-profit Forms
Non-profits in New York are required to complete several forms as part of their compliance obligations.
| NY Department of State Forms | New York Attorney General's Forms | Department of Taxation & Finance Forms | Federal Forms (Required for State Compliance) |
|---|---|---|---|
|
State Filing Requirements for Non-Profits
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) |
|
| 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 |
Registration & Annual Filing (Non-Profits)
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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Frequently Asked Questions
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.
