New York Nonprofits State Tax Overview
- Updated April 21, 2023 - 8.00 AM - Admin, ExpressTaxExemptRead through this page to explore everything related to the State of New York's registration and reinstatement process of charity organizations.
To offer a comprehensive understanding, we have listed the filing methods the New York state accepts, details of the form to file, how an organization can extend its filing deadline, the penalty imposed, and other links to important resources.
Table of Content
1. Registrations and Reinstatements of Charity Organizations for
New York
Formation of Nonprofits in New York - Certificate of Incorporation Form 1511-F Instructions
A New York not-for-profit corporation may be formed by filing a Certificate of Incorporation according to Section 402 of the Not-for-Profit Corporation Law. A sample form and instructions for forming a not-for-profit corporation has been prepared by the New York Department of State.
Form: Form 1511-F, Certificate of Incorporation
Statutory filing fee: $75
Mailing Address
Department of State,Division of Corporations,
State Records and Uniform Commercial Code, One
Commerce Plaza,
99 Washington Avenue,
Albany, NY 12231.
Form 0639-F Instructions (Certificate of Reinstatement of Corporate Existence and Annulment of Dissolution)
A corporation that has been dissolved under the former section 57 of the Membership Corporations Law can file a Certificate of Annulment of Dissolution and Reinstatement of Corporate Existence according to Section 1012 of the Not-for-Profit Corporation Law.
Form: Form 0639-F, Certificate Of Annulment Of Dissolution and Reinstatement Of Corporate Existence
Statutory filing fee: $30
Mailing Address
Department of State,Division of Corporations,
One Commerce Plaza,
99 Washington Avenue,
Albany, NY 12231.
2. Nonprofits Annual Reports and Filings (Form CHAR 500) for New York
New York Annual tax filings (Form CHAR 500) for Nonprofits and tax-exempt organizations
The IRS does not require filing for all years when the gross receipts do not exceed certain thresholds. But in the case of the Charities Bureau, it is different. All registered organizations regardless of meeting the annual report exemption requirements, have to file with the Charities Bureau. The annual filing is must whether it is an annual report with financial data and a filing fee or a filing exemption from reporting requirements and
filing fees.
Form: CHAR 500, NYS Annual Filing for Charitable Organizations
Annual Report Exemption Information
An organization can claim exemption from reporting requirements and filing fees during the annual filing if they file under one category (7A or EPTL only filers) or both categories (DUAL filers). They don't have to include any schedules or additional attachments but just Form CHAR500.
For claiming exemption under 7-A, the total contributions from NY State should not have exceeded $25,000, and the organization did not engage a professional fundraiser (PFR) or fundraising counsel (FRC) to solicit contributions during the fiscal year. For claiming exemption under EPTL (Estates, Powers & Trusts Law), the organization's gross receipts should not have exceeded $25,000 and the market value of assets did not exceed $25,000 at any time during the fiscal year.
A DUAL registrant Organization that qualifies for both the exemptions doesn't have to file the attachments to Form CHAR500 and pay any fees.
Form CHAR 500 Filing Due
Depends on the Registration Types, the filing due varies for the Form CHAR 500-
Article 7-A and Dual: File by the 15th day of the 5th month after the organization's accounting period ends.
EPTL: File by the last day of the 6th month after the organization's accounting period ends.
Form CHAR 500 Filing Fee
Depends on the Registration Types, the filing fee varies for the Form CHAR 500-
Article 7-A Filing Fee:
Total Support & Revenue more than $250,000 - $25
Total Support & Revenue up to $250,000 - $10
EPTL Filing Fee:
Net Worth at End of Year Less than $50,000 - $25
$50,000 or more, but less than $250,000 - $50
$250,000 or more, but less than $1,000,000 - $100
$1,000,000 or more, but less than $10,000,000 - $250
$10,000,000 or more, but less than $50,000,000 - $750
$50,000,000 or more - $1500
Extension of Time to File for Nonprofits in New York
The time to submit an annual filing may be extended by the Attorney General for up to 3 months. This must be done upon a written request, preferably by email. The submission must happen before the required filing date.
A registrant may submit to the Charities Bureau a copy of a request for extension
(Form 8868) submitted to the IRS instead of a written request.
Email requests should be sent to charities.extensions@oag.state.ny.us
Form CHAR 500 Filing Penalties
Depends on the Registration Types, the late filing penalties varies for the Form CHAR 500
Article 7-A: An organization’s Article 7-A registration is automatically revoked if it fails to comply with the Article 7-A reporting requirements. The Attorney General may also seek civil penalties of $1,000 per violation and up to $100 per day for noncompliance with the Article 7-A reporting requirements.
EPTL: According to EPTL Section, any organization that fails to comply with the EPTL reporting requirements may be subject to a fine of $10 per day, up to a maximum of $1,000, for each such failure.
Dual: A dual registrant that fails to meet the reporting requirements has to pay penalties under both Article 7-A and the EPTL, as listed in the instructions above.
Questions about completing the CHAR 500 can be asked to the Charities Bureau as follows:
By Email: charities.bureau@ag.ny.gov
By Phone: 212-416-8401
You can also find helpful information on the Charities Bureau website at www.charitiesnys.com
Complete the CHAR 500 and send with fee and attachments to:
Charities Bureau Registration,
Section 28 Liberty Street,
New York, NY 10005.