This guide organizes 77 New York nonprofit compliance facts supported by 112 official sources. 8 entries are currently marked Verification in Progress.
77 facts · 69 source verified · 8 in progress · 112 official sources
| Requirement | Requirement status | Fee | Deadline | Research status |
|---|---|---|---|---|
| Entity type | Required | — | See full requirement | SOURCE VERIFIED |
| Formation filing | Required | $75 — Certificate of Incorporation filing fee | See full requirement | SOURCE VERIFIED |
| Minimum directors | Required | — | At formation and continuously while the corporation exists. | SOURCE VERIFIED |
| Officer-role restrictions | Required | — | See full requirement | SOURCE VERIFIED |
| Charitable registration | Conditional | $25 — Article 7-A initial registration fee | Before beginning covered solicitation. | SOURCE VERIFIED |
| Corporate income-tax exemption | Conditional | $0 — No application fee stated on the current CT-247 | After obtaining qualifying documents and before relying on state corporate tax exemption. | SOURCE VERIFIED |
| Sales-tax purchasing treatment | Conditional | $0 — No application fee stated | See full requirement | SOURCE VERIFIED |
| Taxable nonprofit sales | Conditional | $0 — No Certificate of Authority fee stated; tax, penalties and interest vary | Apply at least 20 days before beginning taxable sales. | SOURCE VERIFIED |
| Property-tax exemption | Conditional | $0 — No statewide application fee identified; local fee not universally confirmed | See full requirement | SOURCE VERIFIED |
| Workers' compensation | Conditional | $0 — Premium varies; no state filing fee stated for obtaining private coverage | Before covered work begins; maintain continuously. | SOURCE VERIFIED |
| Unemployment or reemployment tax | Conditional | $0 — No registration fee stated; UI contributions and withholding vary | Register promptly when liability begins; current form instructions govern exact submission timing. | SOURCE VERIFIED |
New York's ordinary nonprofit corporation is a not-for-profit corporation governed by the Not-for-Profit Corporation Law (N-PCL). Since July 1, 2014, the certificate identifies the corporation as charitable or non-charitable rather than using former Types A-D; a corporation with both charitable and non-charitable purposes is treated as charitable.
Applies to: Founders choosing the ordinary New York corporate form for a nonprofit organization.
Last verified: 2026-07-20
Official sources: New York State Legislature and 2 more
File a certificate stating the required name, purposes, county, director information, Secretary of State service address and other statutory provisions. The standard filing fee is $75. DOS offers 24-hour, same-day and two-hour expedited processing for additional charges.
Applies to: A new domestic New York not-for-profit corporation.
Last verified: 2026-07-20
Official sources: New York State Department of State, Division of Corporations and 3 more
The board must have at least three directors. The certificate or bylaws may set the number above that minimum. Director terms generally cannot exceed five years; if no term is specified, the default is one year.
Applies to: A New York not-for-profit corporation governed by a board.
Last verified: 2026-07-20
Official sources: New York State Department of State, Division of Corporations and 2 more
The board appoints officers identified in the bylaws or board resolutions, commonly a chair or president, one or more vice presidents, a secretary and a treasurer. One person may hold multiple offices, but the same person may not be both president and secretary.
Applies to: A New York not-for-profit corporation.
Last verified: 2026-07-20
Official sources: New York State Legislature and 1 more
A covered organization must register with the Attorney General before solicitation begins. Executive Law §172 requires the registration to identify the organization, officers and directors, New York offices or records custodian, governing documents, federal tax status, programs, fiscal year, fundraising professionals and affiliates, and requires authorized officer signatures. Out-of-state incorporation does not itself avoid the duty. Current registration is submitted through the Charities Bureau online portal.
Applies to: A charitable organization that intends to solicit contributions from persons in New York or from a governmental agency and is not exempt under Executive Law §172-a.
Last verified: 2026-07-20
Official sources: New York State Legislature and 4 more
Article 7-A and dual registrants file by the 15th day of the fifth month after fiscal year end. EPTL-only registrants file no later than six months after fiscal year end. Use the online CHAR500 filing system and provide the federal return and financial statements required for the organization’s filing branch.
Applies to: A registered organization not exempt from the applicable annual filing obligation.
Last verified: 2026-07-20
Official sources: New York State Office of the Attorney General, Charities Bureau and 3 more
Federal §501(c)(3) recognition does not by itself complete the New York corporate tax record. File CT-247 with the IRS determination letter and organizational documents. The Tax Department currently prefers fax submission but also accepts mail.
Applies to: A nonprofit corporation seeking exemption from New York corporation franchise taxes.
Last verified: 2026-07-20
Apply with ST-119.2 and supporting documents. After approval, the Tax Department issues Form ST-119 and an exempt-organization number. Give vendors ST-119.1 for qualifying organizational purchases; employees may not use the exemption for personal purchases.
Applies to: A qualifying nonprofit seeking exemption from New York sales and use tax on purchases.
Last verified: 2026-07-20
Official sources: New York State Department of Taxation and Finance and 1 more
An exempt purchaser can still be a taxable seller. Register for a Certificate of Authority at least 20 days before taxable activity, collect tax and file assigned returns. Even an occasional taxable sale can require registration.
Applies to: An exempt nonprofit making taxable sales of property, services, admissions or other items not covered by a nonprofit exemption.
Last verified: 2026-07-20
Official sources: New York State Department of Taxation and Finance and 2 more
Property-tax exemption is not automatic from §501(c)(3) status. File the organization and parcel-use applications with the assessor in each assessing unit. The owner and property use must satisfy §420-a; incidental use and leasing require careful analysis.
Applies to: A qualifying nonprofit owning New York real property used exclusively for one or more mandatory §420-a purposes.
Last verified: 2026-07-20
A nonprofit becomes liable for unemployment insurance on the first day of a quarter in which cash remuneration reaches $1,000, or on the first day of a calendar year in which it employs four or more persons on at least one day in each of 20 different weeks in the current or preceding year. Nonprofits use paper Form NYS-100N rather than online UI registration; the form also coordinates withholding registration.
Applies to: A nonprofit with employees in New York.
Last verified: 2026-07-20
Official sources: New York State Department of Labor and 2 more
Virtually all employers must carry workers' compensation. A nonprofit that compensates nobody generally is not required to cover volunteers; compensation includes stipends, room, board and other benefits, while reimbursement of actual expenses is not compensation. Narrow treatment applies where only executive officers of a qualifying religious, charitable or educational organization are compensated and perform no manual labor.
Applies to: A nonprofit with compensated employees, officers or other covered workers in New York.
Last verified: 2026-07-20
Official sources: New York State Workers' Compensation Board and 2 more
The DOS certificate form satisfies state minimums but does not by itself guarantee federal tax qualification. A prospective §501(c)(3) should limit purposes and powers and include appropriate dissolution/asset-dedication language; charitable purposes may also trigger agency or Attorney General review.
Applies to: A New York corporation intending to seek federal §501(c)(3) recognition or hold charitable assets.
Last verified: 2026-07-20
Official sources: New York State Department of State, Division of Corporations and 2 more
At least one natural-person incorporator age 18 or older signs the certificate. The certificate identifies at least three initial directors, the New York county in which the office is located, and an address to which the Secretary of State must mail process. The Secretary of State is the statutory agent for service; an additional registered agent is optional. Filed information is available through the public corporate record.
Applies to: A domestic New York not-for-profit corporation.
Last verified: 2026-07-20
Official sources: New York State Department of State, Division of Corporations and 2 more
The corporate name must satisfy N-PCL naming restrictions and cannot be deceptive or conflict with a name already on file. Certain words or purposes require agency consent. Reservation is optional and does not itself form the corporation.
Applies to: Every domestic not-for-profit corporation; applicants who want to reserve a name before formation.
Last verified: 2026-07-20
Official sources: New York State Department of State, Division of Corporations and 2 more
File a Certificate of Assumed Name with DOS. The state filing fee is $25. Additional county fees are $25 per county outside New York City and $100 for each New York City county listed.
Applies to: A domestic or authorized foreign not-for-profit corporation conducting activities under a name other than its legal name.
Last verified: 2026-07-20
Official sources: New York State Department of State, Division of Corporations and 2 more
After incorporation, the incorporator or initial directors organize the corporation by adopting bylaws, electing directors and officers as needed, and addressing initial business. The organizational meeting generally requires at least five days' notice; unanimous written action may substitute.
Applies to: A newly formed domestic not-for-profit corporation.
Last verified: 2026-07-20
Official sources: New York State Legislature and 2 more
Meetings, notice, quorum and voting must follow the N-PCL, certificate and bylaws. The default board quorum is a majority of the entire board, subject to statutory lower limits. Board action without a meeting ordinarily requires unanimous written consent unless a lawful alternative applies. Participation by conference or electronic means is permitted when all participants can hear each other or otherwise satisfy statutory conditions.
Applies to: Boards, committees and members of New York not-for-profit corporations.
Last verified: 2026-07-20
Official sources: New York State Legislature and 2 more
Keep correct and complete books and records of account, minutes of member, board and committee proceedings, and a current member record where the corporation has members. Members may inspect specified records for a proper purpose under statutory conditions.
Applies to: New York not-for-profit corporations and members entitled to inspection.
Last verified: 2026-07-20
Official sources: New York State Legislature and 1 more
Directors, officers and key persons must act in good faith with ordinary prudent-person care. Compensation and leadership decisions should be approved by disinterested decision-makers using appropriate information. An employee may serve as chair only with approval by two-thirds of the entire board and a contemporaneous written basis; that person is not independent.
Applies to: Directors, officers and key persons; boards approving compensation or an employee chair.
Last verified: 2026-07-20
Official sources: New York State Legislature and 2 more
The board must adopt, implement and oversee a conflict-of-interest policy. The policy must define conflicts, require disclosure before action, prohibit interested participation in deliberation or voting, document resolution and require annual written disclosures from directors.
Applies to: Every New York not-for-profit corporation and wholly charitable trust covered by N-PCL §715-a.
Last verified: 2026-07-20
Covered corporations must adopt a whistleblower policy protecting directors, officers, employees and volunteers who in good faith report suspected improper conduct. The policy must include reporting channels, confidentiality and anti-retaliation protections and be distributed as required.
Applies to: A New York not-for-profit corporation with 20 or more employees and annual revenue in the prior fiscal year exceeding $1,000,000.
Last verified: 2026-07-20
Only independent directors may participate in board or audit-committee deliberations and voting concerning audit oversight. The independent directors retain the auditor, review audit scope and results, and oversee corrective action. If annual revenue in the prior fiscal year exceeded $1,000,000 or current-year revenue is expected to exceed $1,000,000, enhanced duties apply.
Applies to: A charitable corporation required by Executive Law §172-b to submit an independent CPA audit.
Last verified: 2026-07-20
Official sources: New York State Legislature and 1 more
Authorize the change under the N-PCL and governing documents, obtain any required governmental or Attorney General approval, and file a Certificate of Amendment. A restated certificate may consolidate existing provisions and amendments.
Applies to: A domestic not-for-profit corporation changing its name, purposes, county, powers or other certificate provisions.
Last verified: 2026-07-20
Official sources: New York State Department of State, Division of Corporations and 2 more
Keep the address used by the Secretary of State to forward process current. A Certificate of Change may update specified service address and registered-agent data; some changes may instead require amendment.
Applies to: A domestic or authorized foreign not-for-profit corporation whose service address or registered-agent information changes.
Last verified: 2026-07-20
Official sources: New York State Legislature and 2 more
DOS issues a Certificate of Status for $25. Certified copies have separate statutory charges and can be ordered from DOS; expedited service may be requested.
Applies to: A not-for-profit corporation needing evidence of DOS filing status or a certified formation document.
Last verified: 2026-07-20
Official sources: New York State Department of State, Division of Corporations and 2 more
File the DOS certificate of annulment of dissolution and reinstatement, satisfy statutory authorization and attach any required tax or governmental consents.
Applies to: A domestic not-for-profit corporation eligible to annul a prior dissolution and reinstate existence.
Last verified: 2026-07-20
Official sources: New York State Department of State, Division of Corporations and 1 more
File an Application for Authority, provide required home-jurisdiction evidence, appoint the Secretary of State for service and use a fictitious name if the true name is unavailable.
Applies to: A nonprofit corporation formed under another jurisdiction that will conduct activities in New York beyond statutory safe harbors.
Last verified: 2026-07-20
Official sources: New York State Department of State, Division of Corporations and 2 more
N-PCL §1301 lists activities that do not alone constitute conducting activities, including litigation, internal director/member meetings, maintaining bank accounts, certain securities activities, granting funds and distributing information to members. The overall activity pattern remains fact-specific.
Applies to: A foreign nonprofit with limited contacts in New York.
Last verified: 2026-07-20
Official sources: New York State Legislature and 1 more
File a Certificate of Surrender of Authority, state an address for future service and attach required Tax Department consent.
Applies to: An authorized foreign not-for-profit corporation ceasing New York activities and seeking to end authority.
Last verified: 2026-07-20
Official sources: New York State Legislature and 1 more
Register with the Attorney General under EPTL §8-1.4. A covered organization generally registers within six months after property or income is required to be applied to charitable purposes. A mere bank or custodial account does not by itself constitute holding property for this rule.
Applies to: A domestic charitable corporation and a foreign charitable corporation doing business or holding charitable property in New York, unless exempt.
Last verified: 2026-07-20
Official sources: New York State Legislature and 3 more
An organization already properly registered under EPTL that becomes subject to Article 7-A does not file a second wholly separate organizational registration. Executive Law §172(4) requires a statement of the existing EPTL registration plus the additional Article 7-A documents, and §172(10) directs development of a single registration and uniform reporting forms. The current Charities Bureau portal implements the dual/7A-EPTL workflow. One CHAR500 annual filing can satisfy both regimes, while each statute’s trigger, deadline and fee component remains distinct.
Applies to: A charitable organization subject to both EPTL §8-1.4 and Executive Law Article 7-A.
Last verified: 2026-07-20
Official sources: New York State Legislature and 5 more
File a prescribed update within 30 days after any material change in the information required by the Article 7-A registration, including relevant changes to names, addresses, officers, directors, governing documents, tax status, programs, fiscal year or fundraising relationships. Registration forms, annual reports and other Article 7-A filings are generally public records, except protected contributor-identifying information.
Applies to: A charitable organization registered under Executive Law Article 7-A.
Last verified: 2026-07-20
Official sources: New York State Legislature and 2 more
The Attorney General grants an automatic 180-day extension to file; no extension request is required. The extension applies to the report, not to filing fees or amounts due, which remain payable by the original deadline. The Attorney General may deny or revoke the extension in specified cases.
Applies to: A registered charity unable to complete its annual report by the original due date.
Last verified: 2026-07-20
Official sources: New York State Office of the Attorney General, Charities Bureau and 2 more
A $25 Article 7-A fee accompanies each full annual financial report filed under Executive Law §172-b(1), (2) or (2-a). A registrant filing the annual exemption or verified statement described in §172-b(3) does not owe the Article 7-A annual-report fee when it is exempt from the annual report under 13 NYCRR §91.5; a registrant exempt under every law under which it is registered files the exemption without fees, schedules or attachments. EPTL annual fees are based on net worth at fiscal year end: less than $50,000 — $25; at least $50,000 but less than $250,000 — $50; at least $250,000 but less than $1,000,000 — $100; at least $1,000,000 but less than $10,000,000 — $250; at least $10,000,000 but less than $50,000,000 — $750; at least $50,000,000 — $1,500. A dual registrant adds the applicable Article 7-A and EPTL components. Authorized CHAR500-C parent/affiliate filings use the separate combined-report fee mechanics.
Applies to: A registered organization filing a full annual financial report, an annual exemption or verified statement, or an authorized combined CHAR500-C.
Last verified: 2026-07-20
Official sources: New York State Legislature and 3 more
Attach the applicable IRS return and schedules and the required financial report. Keep filing records for at least the statutory period. The Attorney General may cancel Article 7-A registration after failure to file and can impose EPTL daily fines after notice and cure procedures.
Applies to: A registered charity filing annually or receiving a delinquency notice.
Last verified: 2026-07-20
Official sources: New York State Office of the Attorney General, Charities Bureau and 2 more
A combined report is not automatic. The parent organization must obtain prior written authorization from the Charities Bureau, and only the parent and qualifying affiliates may use CHAR500-C. Under Article 7-A, the combined filing fee is $25 plus $10 for each included affiliate, capped at $500, with applicable EPTL components added for the parent and affiliates.
Applies to: A parent charitable organization and qualifying affiliates seeking one combined CHAR500-C annual filing.
Last verified: 2026-07-20
Official sources: New York State Legislature and 2 more
Register annually before providing covered services, pay the $800 fee and file a $10,000 bond. Report material changes within 20 days and maintain statutory records.
Applies to: A person or entity meeting New York's professional fund raiser definition.
Last verified: 2026-07-20
Official sources: New York State Office of the Attorney General, Charities Bureau and 2 more
Register annually as fund raising counsel and pay the $800 fee. The role must remain advisory; custody or control of contributions or direct solicitation can change the classification.
Applies to: A person or firm advising a charity on solicitation without custody or control of contributions and meeting the fund raising counsel definition.
Last verified: 2026-07-20
Official sources: New York State Office of the Attorney General, Charities Bureau and 2 more
Register annually before soliciting and pay the statutory $80 fee. The registration supplies identity and employment information to the Charities Bureau.
Applies to: An individual meeting the professional solicitor definition and acting for a professional fund raiser.
Last verified: 2026-07-20
Official sources: New York State Office of the Attorney General, Charities Bureau and 2 more
Use a written contract containing statutory terms. File a PFR or FRC contract within 10 days after execution. Covered services generally may not begin until the Attorney General acknowledges filing or 15 days pass. The charity has a 15-day statutory cancellation right after filing.
Applies to: A charity contracting with a professional fund raiser, fund raising counsel or commercial co-venturer.
Last verified: 2026-07-20
Official sources: New York State Legislature and 2 more
Deposit contributions into the required account within five days after receipt. File annual interim reports for campaigns lasting more than one year and a closing report within 90 days after the campaign ends. Give the charity required records within seven days when applicable.
Applies to: A registered professional fund raiser conducting a campaign.
Last verified: 2026-07-20
Official sources: New York State Legislature and 2 more
Use a written contract and provide accounting to the charity within 90 days after the promotion. If the promotion lasts more than one year, provide annual accounting. The charity reports commercial co-venture activity in its next annual filing.
Applies to: A charity and commercial co-venturer conducting a charitable sales promotion.
Last verified: 2026-07-20
Official sources: New York State Legislature and 2 more
Section 420-b is permissive/local-option rather than mandatory statewide. File the organization/use forms locally and submit the annual renewal by the local taxable status date. Local law can limit availability.
Applies to: A qualifying nonprofit seeking an exemption for a purpose listed in RPTL §420-b in an assessing unit that has not opted out.
Last verified: 2026-07-20
New York City administers a separate local online application and annual renewal. The ordinary renewal deadline is January 5; late renewal is accepted through March 1 under current NYC guidance.
Applies to: A nonprofit property owner receiving the New York City not-for-profit property tax exemption.
Last verified: 2026-07-20
Official sources: New York City Department of Finance and 1 more
A nonprofit may pay regular UI contributions or elect to reimburse benefits. A newly liable organization may elect on NYS-100N or within 30 days after the end of the quarter in which liability begins; an existing contributing employer generally elects by December 31 for the next calendar year. File NYS-45 quarterly by April 30, July 31, October 31 and January 31.
Applies to: A qualifying nonprofit employer liable for unemployment insurance.
Last verified: 2026-07-20
Report new hires within 20 calendar days. Electronic filers using two monthly batches must submit them 12-16 days apart. Pay manual workers weekly and clerical/other workers at least semimonthly, subject to statutory exceptions and approved variances.
Applies to: A New York employer hiring or rehiring employees.
Last verified: 2026-07-20
Official sources: New York State Department of Taxation and Finance and 1 more
Nonprofits that pay salaries or stipends generally must secure statutory disability benefits and Paid Family Leave coverage. An organization with no paid persons may be outside the coverage requirement.
Applies to: A nonprofit employing one or more persons for salary, stipend or other remuneration in New York.
Last verified: 2026-07-20
Official sources: New York State Workers' Compensation Board and 1 more
Do not rely solely on labels or written agreements. New York uses control and economic-reality factors to determine employee status. Stipends, benefits, required schedules and direction can create wage, UI, workers’ compensation and tax obligations.
Applies to: A nonprofit using volunteers, interns, consultants or independent contractors.
Last verified: 2026-07-20
Official sources: New York State Department of Labor and 2 more
An authorized organization generally must have existed for at least one year, maintain a current membership roster, obtain a Gaming Commission Games of Chance and/or Bingo Identification Number on Form 1A, and then obtain a license from a municipality that has adopted the relevant local law. Commission processing is estimated at 8-10 weeks.
Applies to: A New York-based authorized organization conducting bingo, casino nights or covered games of chance.
Last verified: 2026-07-20
Official sources: New York State Gaming Commission and 1 more
Expected net proceeds below $5,000 generally do not require Commission registration. From $5,000 through $29,999, register through the Category 1B process. At $30,000 or more, use Category 1A municipal licensing, pay the $25 annual fee, file the required reports by January 30 of the following year and pay an additional 2% of net profits over $30,000.
Applies to: An authorized organization conducting a raffle.
Last verified: 2026-07-20
Official sources: New York State Gaming Commission and 2 more
Online/mobile raffle ticket sales are not automatically permitted. Obtain Commission approval through the Internet Raffle Application before offering tickets. The application should be submitted at least 60 days before sales begin and must describe controls, geography, payments and platform compliance.
Applies to: A New York-domiciled authorized organization seeking to sell raffle tickets online or through a mobile platform.
Last verified: 2026-07-20
Official sources: New York State Gaming Commission and 2 more
After receiving a Commission Bingo ID, file Forms BC-2, BC-2A and BC-2B with the municipal clerk. The municipal license generally lasts one year. The current Commission page states a fee of $18.75 per occasion and prize limits of $5,000 for a single prize and $15,000 per occasion.
Applies to: An authorized organization conducting bingo.
Last verified: 2026-07-20
Official sources: New York State Gaming Commission and 1 more
Casino nights may include up to five casino-type games under a one-day license. After Commission identification, file GC-2, GC-2A and GC-2B with the municipal clerk and pay $25 per licensed period. Deposit profits in the special account the next business day and file GC-7/GC-7B within seven days with an additional fee equal to 5% of net profits. No more than 12 license periods are allowed per calendar year.
Applies to: An authorized organization conducting a casino or Las Vegas night.
Last verified: 2026-07-20
Official sources: New York State Gaming Commission and 1 more
Food service establishments and temporary food events are primarily permitted by the local health department; the State Health Department acts where it is the permitting authority. Apply before operation and follow local sanitary, workers' compensation and disability-benefit documentation requirements.
Applies to: A nonprofit preparing, serving or selling food to the public.
Last verified: 2026-07-20
Official sources: New York State Department of Health and 1 more
With limited exceptions, caring for more than two children for more than three hours per day requires a child-care license or registration. Complete OCFS orientation and application before operation. New York City programs can be regulated by city health authorities instead of or in addition to OCFS.
Applies to: A nonprofit caring for children in a program subject to OCFS or New York City regulation.
Last verified: 2026-07-20
Official sources: New York State Office of Children and Family Services and 1 more
Apply to the local health department for a camp permit and submit required safety, medical and staffing materials. State guidance directs operators to submit the application at least 60 days before children or staff arrive.
Applies to: A nonprofit operating a children's overnight, summer day or traveling summer day camp that meets statutory definitions.
Last verified: 2026-07-20
Official sources: New York State Department of Health and 1 more
A nonprofit independent school generally follows the Regents charter process, beginning with a provisional charter and later extension or absolute charter. Other corporations using specified educational terms or purposes may require Education Department consent before DOS filing.
Applies to: A nonprofit independent school or corporation using restricted educational purposes or names.
Last verified: 2026-07-20
Official sources: New York State Education Department and 2 more
Use the appropriate SLA charitable or one-day event permit before alcohol activity. The charitable permit category is available for specified nonprofit, religious, civic or educational events; proceeds must be used for qualifying purposes.
Applies to: A nonprofit selling, serving or auctioning alcoholic beverages at a temporary event.
Last verified: 2026-07-20
Official sources: New York State Liquor Authority and 1 more
Lobbyist Statements of Registration remain filed on a biennial basis under the Commission's current instructions. A lobbyist that exceeds or reasonably anticipates exceeding the cumulative more-than-$5,000 threshold files a separate biennial statement for each client. Beginning with the first Statement of Registration filed on or after April 1, 2026, a $250 registration fee applies for each calendar year in which each client registration remains in effect. Existing timing rules require filing by January 1 for an overlapping agreement spanning into the first year of a biennial period when the threshold is reasonably anticipated, within 15 days after a later retainer, employment, designation or later reasonable anticipation, and no later than 10 days after actually exceeding the threshold. Lobbyists continue to file bimonthly reports and clients file semiannual reports through the Commission's online Lobbying Application.
Applies to: A nonprofit client or lobbyist that reasonably anticipates, expends, incurs or receives more than $5,000 in cumulative reportable lobbying compensation and expenses in a calendar year, subject to statutory exceptions.
The Statement of Registration filing cycle remains biennial. Beginning with the first statement filed on or after April 1, 2026, a $250 fee applies for each calendar year in which each client registration remains in effect — the fee frequency changed, not the biennial filing cycle.
Last verified: 2026-07-20
Official sources: New York State Legislature and 3 more
New York City has a separate lobbying regime administered by the City Clerk. Current city guidance applies a more-than-$5,000 combined compensation-and-expense threshold to covered lobbying, including nonprofit activity, with separate registration and periodic reports.
Applies to: A nonprofit or its lobbyist engaging in covered New York City lobbying and exceeding the local threshold.
Last verified: 2026-07-20
Official sources: Office of the New York City Clerk and 1 more
New York election law can require political committee registration and reporting for candidate or ballot-measure activity. A committee generally files registration/authorization promptly after selecting a treasurer and depository and before receiving or spending funds. Separately, federal §501(c)(3) organizations are prohibited from candidate campaign intervention and face federal lobbying limits.
Applies to: A nonprofit making expenditures concerning candidates, political committees or ballot propositions.
Last verified: 2026-07-20
Official sources: New York State Office of the Attorney General and 1 more
Adopt a plan of dissolution, address creditors and restricted assets, and obtain approval from the Attorney General or Supreme Court before carrying out the plan. The petition must explain assets, liabilities and proposed charitable distribution.
Applies to: A charitable corporation with assets, or another corporation holding assets legally required for a particular purpose.
Last verified: 2026-07-20
Official sources: New York State Office of the Attorney General, Charities Bureau and 2 more
Pay or provide for liabilities and distribute remaining assets under the approved plan within 270 days after all required authorizations and approvals. The Attorney General may extend the period for good cause by at least 30 days and up to one year per extension. Restricted assets must go to substantially similar charitable organizations or as approved.
Applies to: A dissolving corporation whose plan requires approval and asset/liability implementation.
Last verified: 2026-07-20
Official sources: New York State Legislature and 1 more
Authorize a plan by the board and members as required and file the plan with the Attorney General when required. The simplified statement applies only when there are no distributable assets, or a winding-up reserve not exceeding $25,000 and liabilities not exceeding $10,000 at authorization.
Applies to: A dissolving not-for-profit corporation with no assets to distribute, or only the limited reserve/liabilities described by N-PCL §1003.
Last verified: 2026-07-20
Official sources: New York State Office of the Attorney General, Charities Bureau and 2 more
After carrying out the plan, submit the final financial report and obtain Attorney General consent when required. Obtain New York State Tax Department consent; a corporation with covered New York City tax liabilities also needs NYC Department of Finance consent. File the Certificate of Dissolution with DOS.
Applies to: A domestic not-for-profit corporation completing voluntary dissolution.
Last verified: 2026-07-20
Official sources: New York State Legislature and 3 more
Obtain required board/member approval and Attorney General or court approval under N-PCL §§510 and 511. The Attorney General may use the streamlined §511-a procedure for qualifying transactions. The transaction must be fair, reasonable and in furtherance of charitable purposes.
Applies to: A charitable corporation selling, leasing, exchanging or otherwise disposing of all or substantially all assets outside the ordinary course, including before dissolution.
Last verified: 2026-07-20
Official sources: New York State Office of the Attorney General, Charities Bureau and 2 more
These entries are based on cited official materials and are published for transparency while verification continues. One or more details may still change. Review the linked agency sources before relying on an entry for a filing decision.
Executive Law §172-b states: gross revenue and support in excess of $1,000,000 requires an independent CPA audit; at least $250,000 but not more than $1,000,000 requires a CPA review; and not in excess of $250,000 permits an unaudited report. The statutory text therefore overlaps at exactly $250,000.
Applies to: An Article 7-A registrant filing an annual report.
A CPA review is clearly required from $250,000 through $1,000,000 in gross revenue and support, and an audit above $1,000,000. At exactly $250,000, obtain Charities Bureau confirmation; the conservative interim approach is a CPA review.
Last verified: 2026-07-20
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New York State Legislature and 2 more
New York Business Express helps identify state licenses by activity, while cities, towns, villages and counties may impose occupancy, zoning, fire, signage, event, food and other approvals. No reviewed official source affirmatively states that every nonprofit is exempt from all general business-license requirements statewide or locally.
Applies to: A nonprofit operating a facility, office, event or program anywhere in New York.
New York does not provide one nonprofit license checklist; state and local permits depend on activity and location. Check New York Business Express and the exact municipality for each activity and site.
Last verified: 2026-07-20
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New York State and 3 more
Current DOS formation materials do not identify a separate initial report, newspaper publication or proof-of-publication filing for an ordinary not-for-profit corporation. The safe conclusion is limited to the reviewed ordinary formation workflow.
Applies to: An ordinary domestic N-PCL corporation after DOS accepts its certificate.
No separate ordinary initial-report or publication step appears in the current Department of State formation workflow; special-purpose or later-created filings may differ.
Last verified: 2026-07-20
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New York State Department of State, Division of Corporations and 2 more
The DOS biennial-statement program page expressly addresses business corporations and limited liability companies, not ordinary N-PCL corporations. Current N-PCL formation and maintenance materials reviewed did not identify a routine biennial statement for not-for-profit corporations.
Applies to: Domestic and authorized foreign not-for-profit corporations.
The current Department of State biennial-statement program applies to business corporations and LLCs; no routine biennial statement for not-for-profit corporations was identified in the reviewed materials.
Last verified: 2026-07-20
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New York State Department of State, Division of Corporations and 2 more
Executive Law §172-a exempts a charitable organization that solicits or receives gross contributions of less than $25,000 during its fiscal year if it uses neither a professional fund raiser nor fund raising counsel. If gross contributions are in excess of $25,000, registration is due within 30 days after the excess occurs. The current statutory text does not expressly assign an organization at exactly $25,000 to either clause.
Applies to: Organizations potentially exempt from Article 7-A, including religious, educational, membership and small organizations.
Below $25,000 in gross contributions may qualify for the Article 7-A exemption; above $25,000 triggers registration within 30 days. Confirm treatment with the Charities Bureau at exactly $25,000.
Last verified: 2026-07-20
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New York State Legislature and 1 more
Executive Law §172 clearly requires registration before a covered organization solicits contributions from persons in New York, and current AG guidance broadly describes organizations soliciting in New York as registrants. The reviewed official sources do not clearly decide whether passive nationwide website availability, without additional New York-directed solicitation or contacts, alone creates the registration obligation.
Applies to: An out-of-state charity whose donation website is accessible in New York but whose New York contacts may be limited.
Online fundraising may require New York registration; passive website-only cases need Charities Bureau confirmation before relying on a no-registration conclusion.
Last verified: 2026-07-20
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New York State Legislature and 2 more
New York exempts many sales by qualifying exempt organizations, but taxable shop/store sales, certain admissions, food, parking, hotel occupancy and other transactions can remain taxable. The detailed nonprofit publication is older, while current Tax Department pages preserve the need for item-by-item analysis.
Applies to: An exempt organization selling goods, admissions or fundraising items.
Many qualifying sales are exempt, but store, admission, food, parking and other transactions require current transaction-specific review with the Tax Department.
Last verified: 2026-07-20
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New York State Department of Taxation and Finance and 2 more
Gaming authorization does not itself authorize alcohol. A legacy Liquor Authority special-event document states alcohol may not be sold or served where bingo is played, but the reviewed current permit pages do not clearly restate a universal gaming/alcohol rule for all event types.
Applies to: A nonprofit planning alcohol service at bingo, a raffle drawing or casino night.
Gaming approval does not authorize alcohol; obtain event-specific State Liquor Authority and Gaming Commission confirmation before serving alcohol at a charitable gaming event.
Last verified: 2026-07-20
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New York State Liquor Authority and 4 more
112 official sources back the facts on this page.
| Agency / Authority | Source | Accessed | URL |
|---|---|---|---|
| New York State Office of the Attorney General; official New York Codes, Rules and Regulations publication | 13 NYCRR §91.5 — Annual Filing | https://govt.westlaw.com/nycrr/Document/I502bc30bcd1711dda432a117e6e0f345 | |
| New York State Commission on Ethics and Lobbying in Government | 2026 Lobbying Filing Due Dates | https://ethics.ny.gov/system/files/documents/2025/11/2026-filing-due-dates-revised-11.17.2025.pdf | |
| New York State Department of State, Division of Corporations | Application for Authority — Foreign Not-for-Profit Corporations | https://dos.ny.gov/application-authority-foreign-not-profit-corporations | |
| New York State Office of the Attorney General | Article 7-A and Charitable Organization Regulations | https://ag.ny.gov/sites/default/files/2022-10/Regs-F.pdf | |
| New York State Office of the Attorney General, Charities Bureau | Automatic Extension of Time to File Annual Reports | https://ag.ny.gov/sites/default/files/regulatory-documents/extensiongranted.pdf | |
| New York State Department of State, Division of Corporations | Biennial Statements for Business Corporations and LLCs | https://dos.ny.gov/biennial-statements-business-corporations-and-limited-liability-companies | |
| New York State Gaming Commission | Bingo | https://gaming.ny.gov/bingo | |
| New York State Board of Elections | Campaign Finance Committee Information | https://elections.ny.gov/committee-information | |
| New York State Gaming Commission | Casino Nights | https://gaming.ny.gov/casino-nights | |
| New York State Department of State, Division of Corporations | Certificate of Amendment — Domestic Not-for-Profit Corporations | https://dos.ny.gov/certificate-amendment-domestic-not-profit-corporations-0 | |
| New York State Department of State, Division of Corporations | Certificate of Annulment of Dissolution and Reinstatement of Corporate Existence | https://dos.ny.gov/certificate-annulment-dissolution-and-reinstatement-corporate-existence-domestic-not-profit | |
| New York State Department of State, Division of Corporations | Certificate of Assumed Name — Not-for-Profit Corporations | https://dos.ny.gov/certificate-assumed-name-domestic-and-foreign-not-profit-corporations-0 | |
| New York State Department of State, Division of Corporations | Certificate of Change — Domestic Not-for-Profit Corporations | https://dos.ny.gov/certificate-change-domestic-not-profit-corporations-0 | |
| New York State Department of State, Division of Corporations | Certificate of Dissolution — Domestic Not-for-Profit Corporations | https://dos.ny.gov/certificate-dissolution-domestic-not-profit-corporations | |
| New York State Department of State, Division of Corporations | Certificate of Incorporation — Domestic Not-for-Profit Corporations | https://dos.ny.gov/certificate-incorporation-domestic-not-profit-corporations-0 | |
| New York State Department of State, Division of Corporations | Certificate of Status | https://dos.ny.gov/certificate-status | |
| New York State Gaming Commission | Charitable Gaming | https://gaming.ny.gov/charitable-gaming | |
| New York State Office of the Attorney General, Charities Bureau | Charities Annual Filing (CHAR500) | https://ag.ny.gov/resources/government-organizations/charities-nonprofits-fundraisers/charities-annual-filing-char500 | |
| New York State Office of the Attorney General, Charities Bureau | Charities Forms and Instructions | https://ag.ny.gov/resources/government-organizations/charities-nonprofits-fundraisers/forms-and-instructions | |
| New York State Office of the Attorney General, Charities Bureau | Charities Fundraisers | https://ag.ny.gov/resources/organizations/charities-nonprofits-fundraisers/charities-fundraisers | |
| New York State Office of the Attorney General, Charities Bureau | Charities Registration | https://ag.ny.gov/resources/government-organizations/charities-nonprofits-fundraisers/charities-registration | |
| New York State Office of Children and Family Services | Child Care Information Brochure | https://ocfs.ny.gov/programs/childcare/looking/brochure.php | |
| New York State Office of Children and Family Services | Child Care Provider Requirements | https://ocfs.ny.gov/programs/childcare/providers/ | |
| New York State Department of Health | Children's Camp Operators | https://www.health.ny.gov/environmental/outdoors/camps/operators.htm | |
| New York State Department of Health | Children's Camp Safety — Operator Guidance | https://www.health.ny.gov/publications/3603/ | |
| New York State Department of State | Department of State Fee Schedules | https://dos.ny.gov/fee-schedules | |
| New York State Workers' Compensation Board | Disability Benefits and Paid Family Leave Coverage Requirements | https://www.wcb.ny.gov/content/main/coverage-required-db.jsp | |
| New York State Office of the Attorney General, Charities Bureau | Dissolution of a New York Not-for-Profit Corporation with Assets | https://ag.ny.gov/sites/default/files/2023-02/dissolution-with-assets.pdf | |
| New York State Office of the Attorney General, Charities Bureau | Dissolution of a New York Not-for-Profit Corporation without Assets | https://ag.ny.gov/sites/default/files/2023-02/dissolution-without-assets.pdf | |
| New York State Department of Taxation and Finance | Do I Need to Register for Sales Tax? | https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/do_i_need_to_register_for_sales_tax.htm | |
| New York State Education Department, Office of Counsel | Education Department Consents | https://www.counsel.nysed.gov/consents | |
| New York State Legislature | Estates, Powers and Trusts Law §8-1.4 — Charitable Organizations | https://www.nysenate.gov/legislation/laws/EPT/8-1.4 | |
| New York State Legislature | Executive Law §172 — Registration of Charitable Organizations | https://www.nysenate.gov/legislation/laws/EXC/172 | |
| New York State Legislature | Executive Law §172-a — Certain Persons Exempted | https://www.nysenate.gov/legislation/laws/EXC/172-A | |
| New York State Legislature | Executive Law §172-B — Reports by Registered Charitable Organizations | https://www.nysenate.gov/legislation/laws/EXC/172-B | |
| New York State Legislature | Executive Law §173 — Registration of Fundraising Professionals | https://www.nysenate.gov/legislation/laws/EXC/173 | |
| New York State Legislature | Executive Law §173-A — Fundraising Contracts and Reports | https://www.nysenate.gov/legislation/laws/EXC/173-A | |
| New York State Legislature | Executive Law §173-B — Professional Solicitors | https://www.nysenate.gov/legislation/laws/EXC/173-B | |
| New York State Legislature | Executive Law §174-A — Contracts and Cancellation | https://www.nysenate.gov/legislation/laws/EXC/174-A | |
| New York State Department of Health | Food Service Establishment Permits | https://www.health.ny.gov/environmental/indoors/food_safety/regs.htm | |
| New York State Office of the Attorney General, Charities Bureau | Form CHAR012 — Professional Solicitor Registration Statement | https://ag.ny.gov/sites/default/files/regulatory-documents/char012.pdf | |
| New York State Office of the Attorney General, Charities Bureau | Form CHAR013 — Professional Fund Raiser Registration Statement | https://ag.ny.gov/sites/default/files/regulatory-documents/char013.pdf | |
| New York State Office of the Attorney General, Charities Bureau | Form CHAR014 — Fund Raising Counsel Registration Statement | https://ag.ny.gov/sites/default/files/2022-10/char014.pdf | |
| New York State Department of Taxation and Finance | Form CT-13 — Unrelated Business Income Tax Return | https://www.tax.ny.gov/pdf/current_forms/ct/ct13.pdf | |
| New York State Department of Taxation and Finance | Form CT-13-I — Instructions for Unrelated Business Income Tax Return | https://www.tax.ny.gov/pdf/current_forms/ct/ct13i.pdf | |
| New York State Department of Taxation and Finance | Form CT-247 — Application for Exemption from Corporation Franchise Taxes | https://www.tax.ny.gov/pdf/current_forms/ct/ct247.pdf | |
| New York State Department of Taxation and Finance | Form NYS-45-I — Quarterly Combined Withholding, Wage Reporting and UI Return Instructions | https://www.tax.ny.gov/pdf/current_forms/wt/nys45i.pdf | |
| New York State Department of Taxation and Finance, ORPTS | Form RP-420-a-Org — Organization Purpose Application | https://www.tax.ny.gov/pdf/current_forms/orpts/rp420aorg_fill_in.pdf | |
| New York State Department of Taxation and Finance, ORPTS | Form RP-420-a/b-Rnw-1 — Exemption Renewal | https://www.tax.ny.gov/pdf/current_forms/orpts/rp420ab_rnw_1_fill_in.pdf | |
| New York State Department of Taxation and Finance, ORPTS | Form RP-420-a/b-Use — Property Use Application | https://www.tax.ny.gov/pdf/current_forms/orpts/rp420abuse_fill_in.pdf | |
| New York State Department of Taxation and Finance | Form ST-119.2-I — Application for an Exempt Organization Certificate Instructions | https://www.tax.ny.gov/pdf/current_forms/st/st119_2i.pdf | |
| New York State Department of Labor | Frequency of Pay | https://dol.ny.gov/frequency-pay | |
| New York State Office of the Attorney General | Guidance for Tax-Exempt Organizations on Political Activity and Lobbying | https://ag.ny.gov/guidance-for-tax-exempt-organizations-on-political-activity-and-lobbying | |
| New York State Gaming Commission | Guidelines for Conducting Raffles | https://gaming.ny.gov/guidelines-conducting-raffles | |
| New York State Gaming Commission | How to Conduct Charitable Gaming in New York State | https://gaming.ny.gov/how-conduct-charitable-gaming-new-york-state | |
| New York State Department of Taxation and Finance | How to Register for New York State Sales Tax | https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/how_to_register_for_nys_sales_tax.htm | |
| New York State Department of Labor | IA 318.13 — Benefit Reimbursement Information for Nonprofit Employers | https://forms.labor.ny.gov/UI/IA318.13.pdf | |
| New York State Department of Labor | Independent Contractors | https://dol.ny.gov/independent-contractors | |
| New York State Department of State, Division of Corporations | Instructions for Certificate of Incorporation of a Not-for-Profit Corporation | https://dos.ny.gov/not-profit-incorporation-instructions | |
| New York State Office of the Attorney General, Charities Bureau | Instructions for Form CHAR500-C — Combined Annual Financial Report | https://ag.ny.gov/sites/default/files/regulatory-documents/char500-Ci.pdf | |
| New York State Gaming Commission | Internet Raffle Application | https://gaming.ny.gov/internet-raffle-application | |
| New York State Legislature | Legislative Law §1-e — Statement of Registration | https://www.nysenate.gov/legislation/laws/LEG/1-E | |
| New York State Commission on Ethics and Lobbying in Government | Lobbyist and Public Corporation Statement of Registration and Registration Amendment Information | https://ethics.ny.gov/lobbyist-and-public-corporation-registration-instructions | |
| New York State Department of Taxation and Finance | New Hire Reporting | https://www.tax.ny.gov/bus/wt/newhire.htm | |
| New York State | New York Business Express | https://www.businessexpress.ny.gov/ | |
| New York State Office of the Attorney General, Charities Bureau | New York Charities Registry Search | https://charities-search.ag.ny.gov/RegistrySearch | |
| New York State Legislature | New York Not-for-Profit Corporation Law | https://www.nysenate.gov/legislation/laws/NPC | |
| New York State Legislature | Not-for-Profit Corporation Law §1002-A — Carrying Out the Plan | https://www.nysenate.gov/legislation/laws/NPC/1002-A | |
| New York State Legislature | Not-for-Profit Corporation Law §1003 — Certificate of Dissolution | https://www.nysenate.gov/legislation/laws/NPC/1003 | |
| New York State Legislature | Not-for-Profit Corporation Law §1004 — Filing and Effect of Dissolution | https://www.nysenate.gov/legislation/laws/NPC/1004 | |
| New York State Legislature | Not-for-Profit Corporation Law §104-A — Fees | https://www.nysenate.gov/legislation/laws/NPC/104-A | |
| New York State Legislature | Not-for-Profit Corporation Law §1301 — Authorization of Foreign Corporations | https://www.nysenate.gov/legislation/laws/NPC/1301 | |
| New York State Legislature | Not-for-Profit Corporation Law §1311 — Surrender of Authority | https://www.nysenate.gov/legislation/laws/NPC/1311 | |
| New York State Legislature | Not-for-Profit Corporation Law §306 — Service of Process | https://www.nysenate.gov/legislation/laws/NPC/306 | |
| New York State Legislature | Not-for-Profit Corporation Law §405 — Organizational Meeting | https://www.nysenate.gov/legislation/laws/NPC/405 | |
| New York State Legislature | Not-for-Profit Corporation Law §602 — Bylaws | https://www.nysenate.gov/legislation/laws/NPC/602 | |
| New York State Legislature | Not-for-Profit Corporation Law §621 — Books and Records; Right of Inspection | https://www.nysenate.gov/legislation/laws/NPC/621 | |
| New York State Legislature | Not-for-Profit Corporation Law §702 — Number of Directors | https://www.nysenate.gov/legislation/laws/NPC/702 | |
| New York State Legislature | Not-for-Profit Corporation Law §703 — Election and Term of Directors | https://www.nysenate.gov/legislation/laws/NPC/703 | |
| New York State Legislature | Not-for-Profit Corporation Law §707 — Quorum of Directors | https://www.nysenate.gov/legislation/laws/NPC/707 | |
| New York State Legislature | Not-for-Profit Corporation Law §708 — Action by the Board | https://www.nysenate.gov/legislation/laws/NPC/708 | |
| New York State Legislature | Not-for-Profit Corporation Law §712-A — Audit Oversight | https://www.nysenate.gov/legislation/laws/NPC/712-A | |
| New York State Legislature | Not-for-Profit Corporation Law §713 — Officers | https://www.nysenate.gov/legislation/laws/NPC/713 | |
| New York State Legislature | Not-for-Profit Corporation Law §715 — Related Party Transactions | https://www.nysenate.gov/legislation/laws/NPC/715 | |
| New York State Legislature | Not-for-Profit Corporation Law §715-A — Conflict of Interest Policy | https://www.nysenate.gov/legislation/laws/NPC/715-A | |
| New York State Legislature | Not-for-Profit Corporation Law §715-B — Whistleblower Policy | https://www.nysenate.gov/legislation/laws/NPC/715-B | |
| New York State Legislature | Not-for-Profit Corporation Law §717 — Duty of Directors, Officers and Key Persons | https://www.nysenate.gov/legislation/laws/NPC/717 | |
| Office of the New York City Clerk | NYC Lobbying Activities FAQ | https://www.cityclerk.nyc.gov/content/lobbying-frequently-asked-questions/lobbying-activities | |
| Office of the New York City Clerk | NYC Lobbying Rules | https://www.cityclerk.nyc.gov/content/nyc-lobbying-rules | |
| New York City Department of Finance | NYC Not-for-Profit Property Tax Exemption | https://www.nyc.gov/site/nfp/index.page | |
| New York State Department of Labor and Department of Taxation and Finance | NYS-100N — Nonprofit Employer Registration | https://dol.ny.gov/new-york-state-employer-registration-form-unemployment-insurance-and-withholding-and-wage-1 | |
| New York State Liquor Authority | One-Day Alcohol Event Permits | https://sla.ny.gov/one-day-alcohol-event-permits | |
| New York State Workers' Compensation Board | Penalties for Failure to Secure Disability Benefits Coverage | https://www.wcb.ny.gov/content/main/DisabilityBenefits/penalties-no-coverage.jsp | |
| New York State Liquor Authority | Permits Available Online | https://sla.ny.gov/permits-available-online | |
| New York State Office of the Attorney General, Charities Bureau | Procedures for Forming and Changing New York Not-for-Profit Corporations | https://ag.ny.gov/sites/default/files/publications/Procedures-for-Forming-and-Changing-NFP.pdf | |
| New York State Department of Taxation and Finance | Publication 843 — A Guide to Sales Tax in New York State for Exempt Organizations | https://www.tax.ny.gov/pdf/publications/sales/pub843.pdf | |
| New York State Gaming Commission | Raffles | https://gaming.ny.gov/raffles | |
| New York State Department of Taxation and Finance, Office of Real Property Tax Services | Real Property Tax Exemption Forms | https://www.tax.ny.gov/forms/orpts/exemption.htm | |
| New York State Legislature | Real Property Tax Law §420-A | https://www.nysenate.gov/legislation/laws/RPT/420-A | |
| New York State Department of Labor | Register for Unemployment Insurance | https://dol.ny.gov/register-unemployment-insurance-0 | |
| New York State Commission on Ethics and Lobbying in Government | Registration Fee Increase Memorandum for the June 24, 2026 Commission Meeting | https://ethics.ny.gov/attachment-h-june-24-2026-commission-meeting-increase-registration-fee-memo | |
| New York City Department of Finance | Renewing Your NYC Not-for-Profit Property Tax Benefit | https://www.nyc.gov/site/nfp/how-to-apply/renewing-your-benefit.page | |
| New York State Department of Taxation and Finance, Office of Real Property Tax Services | RPTL §420-a Exemption Profile | https://www.tax.ny.gov/research/property/assess/manuals/vol4/pt2/sec4_05/sec420_a.htm | |
| New York State Office of the Attorney General, Charities Bureau | Sales and Other Dispositions of Assets | https://ag.ny.gov/sites/default/files/regulatory-documents/sales_and_other_dispositions_0.pdf | |
| New York State Department of Taxation and Finance | Sales Tax Exempt Organizations | https://www.tax.ny.gov/bus/st/exempt.htm | |
| New York State Education Department | School Incorporation Guidance | https://www.nysed.gov/nonpublic-schools/school-incorporation-guidance | |
| New York State Liquor Authority | Special Event Permit Terms and Conditions | https://sla.ny.gov/system/files/documents/2018/06/special-event-permit-terms-and-conditions.pdf | |
| New York State Department of Taxation and Finance | Taxable and Exempt Sales of Products and Services | https://www.tax.ny.gov/bus/st/subject.htm | |
| New York State Department of Health | Temporary Food Service Event Guidance | https://www.health.ny.gov/environmental/indoors/food_safety/event_guidance.htm | |
| New York State Department of Taxation and Finance | Voluntary Dissolution of a Corporation | https://www.tax.ny.gov/bus/doingbus/vol_dissolution.htm | |
| New York State Workers' Compensation Board | Workers' Compensation Coverage Requirements for Nonprofits | https://www.wcb.ny.gov/content/main/coverage-required-wc.jsp | |
| New York State Workers' Compensation Board | Workers' Compensation Law Violations | https://www.wcb.ny.gov/content/main/Employers/violations-wclaw.jsp |
Every fact on a 501c3.help state guide traces to an official government source through a structured, validated research process — this article explains how that process actually works, using examples from the guides already published.
Beginning with the first Statement of Registration filed on or after April 1, 2026, New York’s lobbying-registration fee became an annual $250 charge per client registration — but the registration itself is still filed biennially. This explainer keeps the two changes separate.
This overview explains the principal formation, charity-registration, tax, and gaming systems documented in the verified New York nonprofit compliance guide — the largest guide by fact count published so far, and one of the most layered.
This guide is compiled from official state statutes, agency instructions, forms, and government guidance. Some entries are marked Verification in Progress where additional confirmation is underway. This material provides general information and does not replace legal, tax, or accounting advice.
Spotted an outdated fee, deadline, or citation? A dedicated correction-reporting channel for this guide is not live yet — check back soon.