How to Keep Your Nonprofit Compliant in New York

Which CHAR500 fee do I pay — flat $25 or one of the $25–$1,500 tiers?

Both, potentially. NY assigns every registered charity a category at registration: 7-A only, EPTL only, or DUAL. 7-A filers pay a flat $25 (per EXC §172-b). EPTL filers pay one of six net-worth-based tiers ($25 / $50 / $100 / $250 / $750 / $1,500 — per EPT §8-1.4(p), boundaries lower-inclusive, upper-exclusive). DUAL filers pay BOTH the $25 7-A fee plus the applicable EPTL tier — total = $25 + EPTL tier. Confirm your category by searching the AG public registry at www.CharitiesNYS.com.

Does New York require charitable solicitation registration?

Yes, New York requires nonprofits to register before soliciting donations from residents. Registration is handled by the Attorney General, Charities Bureau.

How much does New York charitable registration cost?

Annual renewal fees in New York range from $25 to $1,500. See the Fee Schedule above for the per-tier amounts and what determines yours.

When is the New York charitable registration renewal deadline?

In New York, the annual renewal deadline is 4 months and 15 days after your fiscal year end. Extensions of up to 180 days are available; consult the Attorney General, Charities Bureau for how the extension is requested or honored. Note: Statutory: 4.5 months (135 days) after fiscal year end per EXC §172-b. The AG Charities Bureau grants an automatic 180-day extension on top of that with no written request required (memo dated 2015-03-17, ag.ny.gov/sites/default/files/regulatory-documents/extensiongranted.pdf). Postmark counts (CHAR500-C instructions). Same statutory deadline applies to 7A and DUAL filers.

What documents are required for New York charitable registration renewal?

For New York charitable registration renewal, you typically need: IRS Form 990. Additional documents may be required based on your organization's size or activities, such as: Schedule 4a, Schedule 4b.

Are there any exemptions from New York charitable registration?

Yes, New York provides exemptions in certain cases. Common exemptions include:

• The NY State Parent Teachers Association and any PTA affiliated with an educational institution under the jurisdiction of the State Education Department.
• Educational institutions whose solicitation is confined to student body, alumni, faculty, trustees, and their families. Distinct from § 172-a(2)(g) Regents-filing variant.
• Educational institutions that file annual financial reports with the NY Board of Regents (or equivalent state-education-department-overseen agency), and libraries that file annual reports with the NY State Education Department. Distinct from § 172-a(2)(a) limited-solicitation variant.
• Funds collected for an individual (e.g., a friend or neighbor who is ill or has suffered a tragedy) are exempt from NY charity registration when all contributions are paid to (or for the benefit of) the named person. Optional Form CHAR017 lets the collector designate alternate beneficiaries to simplify distribution if the named person can't use all the funds.
• Religious organizations — entire NY Article 7-A does not apply to corporations organized under the religious corporations law, religious agencies, or charities controlled by or in connection with a religious organization. Broadest exemption category in § 172-a.
• Charitable organizations with gross contributions under $25,000 per fiscal year, PROVIDED no fundraising is done by professional fundraisers or fundraising counsel. Exemption auto-revokes within 30 days of crossing $25K — at that point the org must register with the attorney general.
• Among the organizations exempt from NY charity registration are: religious organizations (houses of worship); other charitable organizations run by religious organizations; membership organizations that do not solicit from the public; parent-teacher associations; educational institutions that file annual reports with the New York State Department of Education; and governmental agencies.
• Local posts/camps/chapters of veterans organizations, volunteer firefighter organizations, or volunteer ambulance services (per Pub. Health Law § 3001), and their auxiliaries — exempt provided ALL fundraising is done by uncompensated members.
• You must verify if your organization qualifies before relying on an exemption — consult the Exemptions section above for the full descriptions.

Where do I file New York charitable registration?

New York charitable registration filings can be submitted through the Attorney General, Charities Bureau's online portal. The official registration portal provides access to required forms and online filing capabilities.

Do I also need to file my CHAR500 with the Department of State?

Only if you're also required to file a §172-e funding-disclosure report (501(c)(3) → 501(c)(4) in-kind donations exceeding $10,000) or a §172-f financial-disclosure report (501(c)(4) covered communications). Most CHAR500 filers are NOT subject — for them, the AG's Charities Bureau is the only annual-filing destination.

Is the 180-day extension automatic, or do I have to request it?

Automatic. The AG Charities Bureau's standing-order memo dated March 17, 2015 grants every Article 7-A and EPTL filer 180 extra days on top of the statutory due date with no written request. Combined with the statutory 4½-month deadline, your effective filing window is roughly 10½ months after fiscal year end.

Do commercial co-venturers need to register with NY?

No. Under EXC §173, only professional fundraisers and fundraising counsel must register with the Attorney General (annual $800 fee; fundraisers also post a $10,000 bond). Commercial co-venturers have books-and-records duties under §173(2) but do NOT register and pay no registration fee.