Starting and running a nonprofit in New York

Forming your nonprofit corporation

The state creates your organization; the IRS separately recognizes it as tax-exempt. This is the state part.

Where you file

New York Department of State, Division of Corporations

Official source · checked October 21, 2026

Form

Certificate of Incorporation under section 402 of the Not-for-Profit Corporation Law

Official source · checked October 21, 2026

Filing fee

$75

Official source · checked October 21, 2026

Good to know

Some purposes need another state agency's consent before you file (section 404). The Department's instructions list them.

Official source · checked October 21, 2026

Then get your EIN and apply to the IRS for 501(c)(3) status: the formation stage walks through both.

Registering to ask for donations

Many states want charities to register before they ask residents for money. Here's what this state says.

Do you have to register?

Usually. Most organizations that hold charitable assets, run charitable programs or ask for donations in New York (including foundation and government grants) register with the Attorney General's Charities Bureau.

Official source · checked October 21, 2026

Exempt

Religious organizations, membership organizations that don't ask the public, PTAs, educational institutions that report to the State Education Department, and government agencies. You claim an exemption through the online portal.

Official source · checked October 21, 2026

Small fundraisers

Under $25,000 in contributions a year and no professional fundraiser: exempt from the fundraising (Article 7-A) part of registration, though the trusts (EPTL) part may still apply. Register within 30 days of going over.

Official source · checked October 21, 2026

Fee

$25 to register (Executive Law § 172).

Official source · checked October 21, 2026

Every year

File the annual financial report (CHAR500) by the 15th day of the fifth month after your fiscal year ends; a 180-day extension is available. Fees are $25 for the fundraising part and $25 to $1,500 for the trusts part, by net worth ($0 if gross receipts and assets are each $25,000 or less).

Official source · checked October 21, 2026

State tax exemption

IRS approval doesn't automatically exempt you from state taxes. Here's how this state handles them.

Franchise tax

Apply to the Department of Taxation and Finance on Form CT-247, Application for Exemption from Corporation Franchise Tax, with your federal exemption letter if you have one.

Official source · checked October 21, 2026

Sales tax

Apply on Form ST-119.2 (with your 501(c)(3) letter if you have one). The Department issues an Exempt Organization Certificate (ST-119) to give sellers.

Official source · checked October 21, 2026

Your board

The smallest board the state's nonprofit law allows. Many charities choose more.

Minimum directors

Three (Not-for-Profit Corporation Law § 702(a)).

Official source · checked October 21, 2026

Every year

• New York Attorney General: annual financial report (CHAR500)

  Charities registered with the New York Attorney General's Charities Bureau file the CHAR500 annual report every year. For charities registered under Article 7-A (to solicit donations) or under both laws (registration type '7A' or 'DUAL') it is due on the 15th day of the 5th month after the fiscal year ends. Charities registered only under the EPTL have until the last day of the 6th month. The Charities Bureau grants an automatic 180-day extension without a written request. Check your registration type and confirm with the Charities Bureau.

  Official source · checked October 14, 2026

Federal deadlines (the Form 990 family) depend on your fiscal year and size. The compliance calendar puts them and New York's in date order.

Make my New York calendar

Who to ask