New York Charities Bureau Registration and CHAR500
New York at a glance
- Registration
- Required, unless an exemption applies. Attorney General, Charities Bureau handles it. Source
- Filing
- CHAR500. Source
- Renewal
- Your renewal is due the 15th day of the 5th month after your fiscal year end. Source
- Renewal fee
- $25 to $1,500, by band. Source
- Extension
- CHAR500: automatic extension. Source
- Exemptions
- 8 listed, each quoted. Source
Every deadline, fee and exemption quotes its source and links to it.
Overview
- Regulatory Agency
- Attorney General, Charities Bureau
- Registration Required
- Yes
Track your New York deadlines automatically
Your New York renewal is due the 15th day of the 5th month after your fiscal year end. CharityFile emails reminders before that date. Reminders need a paid plan or a live trial.
Track My New York Filings →Fee Schedule
| Net worth | Fee |
|---|---|
| All organizations | $25Source: nysenate.gov · verified April 27, 2026 (5 mo ago) · send source“A fee of twenty-five dollars payable to the attorney general shall accompany such financial report at the time of filing.” |
| less than $50,000 | $25Source: nysenate.gov · verified September 15, 2026 (1 mo ago) · send source“Twenty-five dollars, if the net worth of the property held by such trustee for charitable purposes is less than fifty thousand dollars” |
| $50,000 or more but less than $250,000 | $50Source: nysenate.gov · verified September 15, 2026 (1 mo ago) · send source“Fifty dollars if such net worth is fifty thousand dollars or more but less than two hundred and fifty thousand dollars” |
| $250,000 or more but less than $1,000,000 | $100Source: nysenate.gov · verified September 15, 2026 (1 mo ago) · send source“One hundred dollars if such net worth is two hundred and fifty thousand dollars or more but less than one million dollars” |
| $1,000,000 or more but less than $10,000,000 | $250Source: nysenate.gov · verified September 15, 2026 (1 mo ago) · send source“Two hundred fifty dollars if such net worth is one million dollars or more but less than ten million dollars” |
| $10,000,000 or more but less than $50,000,000 | $750Source: nysenate.gov · verified September 15, 2026 (1 mo ago) · send source“Seven hundred and fifty dollars if such net worth is ten million dollars or more but less than fifty million dollars” |
| $50,000,000 or more | $1,500Source: nysenate.gov · verified April 27, 2026 (5 mo ago) · send source“One thousand five hundred dollars if such net worth is fifty million dollars or more.” |
Annual filing
Your renewal is due the 15th day of the 5th month after your fiscal year end
CHAR500: automatic extension. New York grants this extension automatically — you do not need to file anything to claim it. The final deadline is 6 months after the original due date. Even after the original due date, this filing stays within the extension window until then.
- Extension source: “All filings have an automatic 6 month extension applied. As this is automatic, no request needs to be emailed to the Charities Bureau.” — ag.ny.gov
Source: nysenate.gov · verified October 14, 2026 (2 days ago) · send source
“on or before the fifteenth day of the fifth calendar month after the close of such fiscal year”
Other filings this state names
Raffle License
Source: nysenate.gov · verified September 24, 2026 (22 days ago) · send source
“for purposes of the game of chance known as a bell jar and a raffle, "license period" shall mean a period of time running from January first to December thirty-first of each year.”
Required Documents
CHAR500. Forms and instructions: Agency page
- Bylaws
For the initial registration
Source: ag.ny.gov · verified September 15, 2026 (1 mo ago) · send source
“a copy of the bylaws or other organizational rules, and any amendments”
- Certificate of Incorporation
For the initial registration
Source: ag.ny.gov · verified September 15, 2026 (1 mo ago) · send source
“a copy of the certificate of incorporation, trust agreement or other organizing document, and any amendments”
- IRS Form 990, 990-EZ or 990-PF
For the renewal
When: Does not claim the annual report exemption for every law the organization is registered under.
Source: ag.ny.gov · verified September 15, 2026 (1 mo ago) · send source
“All organizations that do not claim annual report exemptions for all laws under which they are registered, as described in subdivision (e) of this section, must include a copy of the following IRS forms with their submission of the CHAR500, regardless of whether such IRS forms are submitted or required to be submitted to the IRS: (a) a copy of the complete IRS form 990, 990-EZ or 990-PF with schedules; and (b) a copy of the complete IRS form 990-T, if applicable.”
- Schedule 4a
For the renewal
When: Used professional fundraisers
Source: ag.ny.gov · verified September 15, 2026 (1 mo ago) · send source
“or a successor form schedule is required for organizations that contracted with or used the services of a PFR, FRC or CCV for fund raising activity in New York State during the reporting period”
- Schedule 4b
For the renewal
When: Received government grants
Source: ag.ny.gov · verified September 15, 2026 (1 mo ago) · send source
“Schedule 4b (government contributions [grants]) or a successor form schedule is required for organizations that received a contribution or grant from a government agency during the reporting period and shall include the name of each agency from which contributions were received and the amount of each contribution.”
- Schedule B of Form 990: do not include
For the renewal
When: The organization files Schedule B with its IRS Form 990
Source: ag.ny.gov · verified October 14, 2026 (2 days ago) · send source
“If your organization files Schedule B to IRS Form 990 with the Internal Revenue Service, please remove it from your filings before uploading your documents, and do not include Schedule B in any of your filings with the Charities Bureau.”
Exemptions
- Affiliate
The state parent teachers association and any parent teachers association…
Source: nysenate.gov · verified April 30, 2026 (5 mo ago) · send source
“The state parent teachers association and any parent teachers association affiliated with an educational institution that is subject to the jurisdiction of the state education department.”
- Educational
An educational institution confining its solicitation of contributions to its…
Source: nysenate.gov · verified April 30, 2026 (5 mo ago) · send source
“An educational institution confining its solicitation of contributions to its student body, alumni, faculty and trustees, and their families.”
- Educational
An educational institution which files annual financial reports with the…
Source: nysenate.gov · verified April 30, 2026 (5 mo ago) · send source
“An educational institution which files annual financial reports with the regents of the university of the state of New York as required by the education law or with an agency having similar jurisdiction in another state or a library which files annual financial reports as required by the state education department.”
- Personal collection
Such funds are not charities and are exempt from registration as long as all of…
Source: ag.ny.gov · verified May 4, 2026 (5 mo ago) · send source
“Such funds are not charities and are exempt from registration as long as all of the contributions collected are paid to (or for the benefit of) the person for whom the money was collected.”
- Religious
This article shall not apply to corporations organized under the religious…
Source: nysenate.gov · verified April 30, 2026 (5 mo ago) · send source
“This article shall not apply to corporations organized under the religious corporations law, and other religious agencies and organizations, and charities, agencies, and organizations operated, supervised, or controlled by or in connection with a religious organization.”
- Small organization
Any charitable organization which solicits or receives gross contributions of…
Threshold: $25,000 (gross_contributions)
Source: nysenate.gov · verified April 30, 2026 (5 mo ago) · send source
“Any charitable organization which solicits or receives gross contributions of less than twenty-five thousand dollars during a fiscal year of such organization, provided none of its fund raising is carried on by professional fund raisers or fund raising counsel.”
- Statutory categories
Among the organizations exempt from registration are religious organizations…
Source: ag.ny.gov · verified May 4, 2026 (5 mo ago) · send source
“Among the organizations exempt from registration are religious organizations (houses of worship) and 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.”
- Veterans
Source: nysenate.gov · verified September 15, 2026 (1 mo ago) · send source
“local post, camp, chapter or similarly designated element”
Duties that apply only to some organizations
- If the organization conducts bingo, a lottery or a raffle
“Notwithstanding the licensing requirements set forth in this article and their filing requirements set forth in subdivision four of section one hundred ninety of this article, an authorized organization may conduct a raffle without complying with such licensing requirements or such filing requirements, provided, that such organization shall derive net proceeds from raffles in an amount less than five thousand dollars during the conduct of one raffle and shall derive net proceeds from raffles in an amount less than thirty thousand dollars during one calendar year.”
Source: nysenate.gov · verified September 24, 2026 (22 days ago) · send source
- If the organization conducts bingo, a lottery or a raffle
“Within thirty days after the conclusion of an occasion during which a raffle was conducted, the authorized organization conducting such raffle and the members in charge of such raffle, and, when applicable, the authorized games of chance lessor that rented its premises therefor, shall each furnish to the clerk or department a statement on a form prescribed by the gaming commission”
Source: nysenate.gov · verified September 24, 2026 (22 days ago) · send source
NY filing + governance essentials
1. Your registration category: 7-A, EPTL, or DUAL
Every NY-registered charity falls into one of three categories assigned by the Attorney General's Charities Bureau: 7-A filers (registered to solicit contributions in NY under Article 7-A of the Executive Law), EPTL filers (registered under the Estates, Powers and Trusts Law because they hold charitable assets in NY), or DUAL filers (registered under both). All three file the same annual return — CHAR500 — but pay different fees: 7-A filers pay a flat $25; EPTL filers pay one of 6 net worth-based tiers from $25 to $1,500 (per EPT §8-1.4(p)); DUAL filers pay $25 plus the applicable EPTL tier. You can confirm your category by searching the AG's public registry at www.CharitiesNYS.com.
2. AG vs. DOS — the §172-b(9) DOS dual-filing rule is conditional
Every CHAR500 is filed with the Attorney General's Charities Bureau. Executive Law §172-b(9) names two reports: the §172-e funding disclosure report and the §172-f financial disclosure report. An organization that must file one or both of them also files its CHAR500 with the Department of State. A federal court permanently stopped the Attorney General from enforcing §172-e and §172-f (Citizens Union v. Attorney General, S.D.N.Y. No. 16-cv-9592, judgment of January 21, 2020). An organization that files no §172-e or §172-f report files its CHAR500 only with the Attorney General's Charities Bureau. Ask counsel if you think §172-b(9) applies to you.
Source: Citizens Union v. Attorney General, S.D.N.Y. No. 16-cv-9592, Dkt. 208 · verified September 23, 2026 (23 days ago) · send source
“Defendant Attorney General of the State of New York is PERMANENTLY ENJOINED from taking any action to enforce, or direct the enforcement of, N.Y. Executive Law § 172-e and N.Y. Executive Law § 172-f, and shall not seek to hold any person or entity liable for alleged noncompliance with N.Y. Executive Law § 172-e or N.Y. Executive Law § 172-f.”
3. Your CHAR500 has an automatic 6-month extension — no request required
The Charities Bureau's instructions apply an automatic extension to every annual filing, on top of the statutory due date. No request is needed. The effective filing window is the statutory deadline plus 6 months.
Source: Charities Bureau, Instructions for Form CHAR500-C · verified October 14, 2026 (2 days ago) · send source
“All filings have an automatic 6 month extension applied. As this is automatic, no request needs to be emailed to the Charities Bureau.”
4. How NY filings are submitted
Initial registration runs through the AG's online portal at portalcharities.ag.ny.gov. The portal walks you through the statutory questions and computes the right registration category (7-A, EPTL, DUAL, or EXEMPT) and the registration fee (per EXC §172(3)). Annual filings (CHAR500) run through a separate portal at charitiesfiling.ag.ny.gov, which supports ePayment and eSignature. Postmark counts for the deadline (per the CHAR500-C instructions): "All submissions must be mailed, postmarked by the 15th day of the 5th month after the organization's accounting period ends."
5. Conflict-of-interest policy required of every NY not-for-profit corporation
N-PCL §715-a requires every not-for-profit corporation organized in NY to adopt a written conflict-of-interest policy — no revenue or size threshold. The policy must include a definition of conflicts, a disclosure procedure, recusal during board votes, a prohibition on undue influence, documentation requirements in board minutes, and procedures for related-party transactions under §715. Each director must also sign an annual disclosure statement listing entities with which the corporation has a relationship.
Source: N-PCL §715-a (conflict-of-interest policy) · verified April 27, 2026 (5 mo ago) · send source
“the board shall adopt … a conflict of interest policy … (1) a definition of the circumstances that constitute a conflict of interest; (2) procedures for disclosing a conflict … and procedures for the board or committee to determine whether a conflict exists; (3) a requirement that the person with the conflict of interest not be present at or participate in board or committee deliberation or vote on the matter …; (4) a prohibition against any attempt by the person with the conflict to influence improperly the deliberation or voting …; (5) a requirement that the existence and resolution of the conflict be documented … and (6) procedures for disclosing, addressing, and documenting related party transactions in accordance with section seven hundred fifteen …”
6. Audit oversight kicks in once your CPA-audit threshold triggers
A CPA review is required at $250,000 or more of gross revenue and support. A CPA audit is required at more than $1,000,000 of gross revenue and support (the §172-b CPA-audit threshold). Once the audit threshold triggers, N-PCL §712-a requires the board — or an independent-director audit committee — to oversee the audit, retain the auditor, and review the auditor's findings and management letter. If the same org also had prior-year revenue above that audit threshold, four additional duties activate: review audit scope before commencement, discuss material risks and weaknesses with the auditor, annually evaluate auditor independence, and report committee activities back to the board.
Source: N-PCL §712-a (audit oversight by board or audit committee) · verified April 27, 2026 (5 mo ago) · send source
“the board, or a designated audit committee of the board comprised solely of independent directors … shall oversee the accounting and financial reporting processes of the corporation and the audit … shall annually retain or renew the retention of an independent auditor … review the results of the audit and any related management letter with the independent auditor.”
7. Whistleblower policy required at 20+ employees AND >$1M revenue
N-PCL §715-b adds a whistleblower-policy duty when both thresholds trigger: 20 or more employees AND prior-year revenue exceeding $1M. The policy must include reporting procedures with confidentiality protections, a designated administrator (cannot be a director who is also an employee for board deliberations), exclusion of the subject from related deliberations, and distribution to all directors, officers, key persons, employees, and volunteers providing substantial services.
Source: N-PCL §715-b (whistleblower policy) · verified April 27, 2026 (5 mo ago) · send source
“every corporation that has twenty or more employees and in the prior fiscal year had annual revenue in excess of one million dollars shall adopt … a whistleblower policy … (1) Procedures for the reporting of violations or suspected violations …, including procedures for preserving the confidentiality …; (2) A requirement that an employee, officer or director … be designated to administer the whistleblower policy …; (3) A requirement that the person who is the subject of a whistleblower complaint not be present at or participate in board or committee deliberations …; and (4) A requirement that a copy of the policy be distributed to all directors, officers, key persons, employees and to volunteers who provide substantial services to the corporation.”
8. If you use a paid fundraiser, they must register first
EXC §173 requires every professional fundraiser and fundraising counsel to register with the AG before acting in NY. Annual fee is $800 each; professional fundraisers also post a $10,000 bond. Verify your fundraiser's registration on the AG's public registry before signing any solicitation contract. (Commercial co-venturers — businesses that advertise that a portion of sales goes to a charity — do NOT register; §173(2) imposes only books-and-records duties on them.)
Source: EXC §173 (registration of professional fundraisers and fundraising counsel) · verified April 27, 2026 (5 mo ago) · send source
“No person shall act as a professional fund raiser or fund raising counsel … before registering with the attorney general … Applications for registration and re-registration shall be in writing, under oath … and shall be accompanied by an annual fee in the sum of eight hundred dollars. A professional fund raiser shall at the time of filing each application … file with, and have approved by, the attorney general a bond. In said bond, the filer shall be the principal obligor, in the sum of ten thousand dollars …”
Penalties
assess a civil penalty against the violator of not more than one thousand dollars for each act or omission constituting a violation and an additional penalty of not more than one hundred dollars for each day during which such violation continues.
Source: N.Y. Exec. Law § 177(2)(b) + § 175 + EPTL § 8-1.4(r) · verified September 15, 2026 (1 mo ago) · send source
“assess a civil penalty against the violator of not more than one thousand dollars for each act or omission constituting a violation and an additional penalty of not more than one hundred dollars for each day during which such violation continues.”
Criminal grade
1. No person shall, for the purpose of soliciting contributions from persons in this state, use the name of any other person, except that of an officer, director or trustee of the charitable organization by or for which contributions are solicited, without the written consent of such other person. 2. A person shall be deemed to have used the name of another person for the purpose of soliciting contributions if such latter person's name is listed on any stationery, advertisement, brochure or correspondence in or by which a contribution is solicited by or on behalf of a charitable organization or his name is listed or referred to in connection with a request for a contribution as one who has contributed to, sponsored or endorsed the charitable organization or its activities. 3. Nothing contained in this section shall prevent the publication of names of contributors without their written consents, in an annual or other periodic report issued by a charitable organization for the purpose of reporting on its operations and affairs to its membership or for the purpose of reporting contributions to contributors. 4. A violation of this section shall be a misdemeanor.
Source: N.Y. Exec. Law § 174-d · verified September 24, 2026 (22 days ago) · send source
“1. No person shall, for the purpose of soliciting contributions from persons in this state, use the name of any other person, except that of an officer, director or trustee of the charitable organization by or for which contributions are solicited, without the written consent of such other person. 2. A person shall be deemed to have used the name of another person for the purpose of soliciting contributions if such latter person's name is listed on any stationery, advertisement, brochure or correspondence in or by which a contribution is solicited by or on behalf of a charitable organization or his name is listed or referred to in connection with a request for a contribution as one who has contributed to, sponsored or endorsed the charitable organization or its activities. 3. Nothing contained in this section shall prevent the publication of names of contributors without their written consents, in an annual or other periodic report issued by a charitable organization for the purpose of reporting on its operations and affairs to its membership or for the purpose of reporting contributions to contributors. 4. A violation of this section shall be a misdemeanor.”
Frequently Asked Questions
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. The Fee Schedule on this page and the cost FAQ below list the current amounts from the fee rows: a flat 7-A fee, six net-worth EPTL tiers, and both added for DUAL filers. Confirm your category by searching the AG public registry at www.CharitiesNYS.com.
Source: EPT §8-1.4(p) (EPTL fee tiers) + EXC §172-b (7-A flat fee) · verified April 27, 2026 (5 mo ago) · send source
“Twenty-five dollars, if the net worth of the property held by such trustee for charitable purposes is less than fifty thousand dollars … One thousand five hundred dollars if such net worth is fifty million dollars or more.”
Does New York require charitable solicitation registration?
Yes. New York requires charitable organizations, as its statute defines them, to register. The Attorney General, Charities Bureau handles registration.
How much does New York charitable registration cost?
The initial registration fee is $25. Annual filing fees in New York range from $25 to $1,500. Fee depends on net worth. Specifically: $25 for net worth less than $50,000; $50 for net worth $50,000 or more but less than $250,000; $100 for net worth $250,000 or more but less than $1,000,000; $250 for net worth $1,000,000 or more but less than $10,000,000; $750 for net worth $10,000,000 or more but less than $50,000,000; $1,500 for net worth $50,000,000 or more. A flat $25 applies to 7-A filers. DUAL filers pay the flat fee plus the applicable net-worth tier.
Source: nysenate.gov · verified April 27, 2026 (5 mo ago) · send source
“At the time of filing such registration, each charitable organization shall pay to the attorney general a fee of twenty-five dollars.”
When is the New York charitable registration filing deadline?
In New York, your renewal is due the 15th day of the 5th month after your fiscal year end. CHAR500: automatic extension. New York grants this extension automatically — you do not need to file anything to claim it. The final deadline is 6 months after the original due date. Even after the original due date, this filing stays within the extension window until then.
Source: ag.ny.gov · send source
“All filings have an automatic 6 month extension applied. As this is automatic, no request needs to be emailed to the Charities Bureau.”
What documents are required for New York charitable registration renewal?
The primary form is CHAR500. Forms and instructions: https://ag.ny.gov/resources/government-organizations/charities-nonprofits-fundraisers/charities-annual-filing-char500
Are there any exemptions from New York charitable registration?
Yes. This guide cites these New York exemptions:
- Affiliate
- Educational
- Educational
- Personal collection
- Religious
- Small organization
- Statutory categories
- Veterans
- Whether an exemption applies depends on your facts. Read the quoted source above.
Where do I file New York charitable registration?
Filings go to the Attorney General, Charities Bureau; the agency page names the current method.
Do I also need to file my CHAR500 with the Department of State?
Executive Law §172-b(9) names two reports: the §172-e funding disclosure report and the §172-f financial disclosure report. An organization that must file one or both of them also files its CHAR500 with the Department of State. A federal court permanently stopped the Attorney General from enforcing §172-e and §172-f (Citizens Union v. Attorney General, S.D.N.Y. No. 16-cv-9592, judgment of January 21, 2020). An organization that files no §172-e or §172-f report files its CHAR500 only with the Attorney General's Charities Bureau. Ask counsel if you think §172-b(9) applies to you.
Source: EXC §172-b(9) · verified April 27, 2026 (5 mo ago) · send source
“Any registered charitable organization that is required to file a funding disclosure report pursuant to section one hundred seventy-two-e of this article, and/or a financial disclosure report pursuant to section one hundred seventy-two-f of this article for a reporting period during the applicable fiscal year shall also be required to file such annual financial report, including all required forms and attachments, with the department of state.”
Is the 6-month extension automatic, or do I have to request it?
Automatic. The Charities Bureau's instructions apply 6 months to every annual filing, on top of the statutory due date, with no request. The effective filing window is the statutory deadline plus 6 months.
Source: Charities Bureau, Instructions for Form CHAR500-C · verified October 14, 2026 (2 days ago) · send source
“All filings have an automatic 6 month extension applied. As this is automatic, no request needs to be emailed to the Charities Bureau.”
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.
Source: EXC §173 (registration of professional fundraisers and fundraising counsel) · verified April 27, 2026 (5 mo ago) · send source
“No person shall act as a professional fund raiser or fund raising counsel … before registering with the attorney general … Applications for registration and re-registration shall be in writing, under oath … and shall be accompanied by an annual fee in the sum of eight hundred dollars. A professional fund raiser shall at the time of filing each application … file with, and have approved by, the attorney general a bond. In said bond, the filer shall be the principal obligor, in the sum of ten thousand dollars …”
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