In New York State, charitable organizations that solicit donations, conduct charitable activities, or hold property for charitable purposes are generally required to register with the New York State Attorney General’s Charities Bureau. This registration should occur before soliciting contributions or within six months of receiving property or income designated for charitable purposes, whichever comes first.
Exemptions from Registration
Certain organizations are exempt from this registration requirement, including:
- Religious Organizations: Houses of worship and organizations operated, supervised, or controlled by religious entities.
- Educational Institutions: Schools and museums that file annual reports with the New York State Department of Education or a similar agency in another state.
- Membership Organizations: Fraternal, patriotic, social, or alumni groups that solicit contributions solely from their members.
- Small Organizations: Those that do not use professional fundraisers and receive gross contributions of less than $25,000 annually from New York sources.
Organizations claiming an exemption must file an Exemption Request (Schedule E) with the Charities Bureau and obtain a confirmation letter.
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Registration Process
To register, organizations should:
- Complete Form CHAR410: The Registration Statement for Charitable Organizations.
- Submit Required Documents: Including the certificate of incorporation, bylaws, IRS tax-exempt status application (Form 1023 or 1024), and IRS determination letter.
- Pay Applicable Fees: Fees vary based on the organization’s total support and revenue.
For detailed instructions and access to forms, visit the New York State Attorney General’s Charities Bureau website.
In a Nuthsell
It’s important to note that while some organizations may be exempt from registration, they might still be required to file annual financial reports. Therefore, it’s advisable to consult the Charities Bureau or legal counsel to ensure compliance with all applicable requirements.
