Most nonprofit organizations that solicit contributions in New York are required to register with the New York Attorney General’s Charities Bureau. This requirement is tied to charitable solicitation and the holding of funds for charitable purposes and is separate from forming a nonprofit corporation and obtaining federal tax exempt status.
Registration generally applies to organizations that solicit charitable contributions or hold funds for charitable purposes in New York.
Separate regulatory requirements apply to professional fundraisers, fundraising counsel, and commercial co-ventures. Those requirements are not addressed here.
Registration must generally be completed before an organization begins soliciting charitable contributions.
Organizations holding charitable assets in New York may be required to register even if solicitation has not yet begun.
Initial registration is completed using Form CHAR410. Filings must be submitted through the New York online filing system. Paper filings are no longer accepted.
Registered organizations must file annual reports using Form CHAR500.
Charitable registration requirements are separate from both formation and federal exemption. Organizations should consider how formation, IRS recognition, and state registration interact. For background, see New York nonprofit formation and Form 1023 application.
Jonathan Lefkowitz is a New York attorney who advises nonprofit organizations on formation, federal tax exempt status, and regulatory compliance, including Charities Bureau registration.
For additional information, see Lefkowitz Law Firm.
This page is provided for general educational purposes only and does not constitute legal advice.