New York Charities and non-profit organization's Frequently Asked Questions (FAQ)

Q: What are the different registration types for charitable and other non-profit organizations?

There are two statutes that require registration of charitable and non-profit organizations:• Article 7-A: Article 7-A of the Executive Law (Article 7-A) requires registration of charitable and other nonprofit organizations that solicit contributions from New York State (including residents, foundations, corporations, government agencies and other entities).• EPTL: Section 8-1.4 of the Estates, Powers and Trusts Law (EPTL) requires registration of charitable organizations that are incorporated, are formed or otherwise conduct activity in New York State.

Based on these two registration statutes, there are three registration types for charitable and other non-profit organizations registered with the Charities Bureau:• Article 7-A: Organizations registered pursuant to Article 7-A only and not registered under the EPTL.• EPTL: Organizations registered pursuant to the EPTL only and not registered under Article 7-A.• Dual:Organizations registered pursuant to both Article 7-A and the EPTL.

Q: How can I find out if an organization is already registered?

You can find out if an organization is registered by using the Charities Bureau Registry Search. To find an organization, you can search by organization name, registration number or federal Employer Identification Number (EIN), or a combination of these search criteria.

Q: What form does a charitable or other non-profit organization need to fill out in order to register?

An unregistered charitable or other non-profit organization that is required to register with the Charities Bureau for the first time must submit Form CHAR410 (Registration Statement for Charitable Organizations). CHAR410i contains instructions on filling out the Form CHAR410 .

Q: When and how can an organization amend its registration?

In order to amend a registration, Form CHAR410-A (Amended Registration Statement for Charitable Organizations) must be submitted to the Charities Bureau. Form CHAR410-A is only for organizations already registered with the Charities Bureau that have amended their information (for example, the organization's name, contact information or list of directors) or document attachments (for example, the certificate of incorporation or by-laws) since the last CHAR410 Series form was filed. Registered organizations are required to notify the Charities Bureau within 30 days of such changes. If such changes are indicated in the organization's most recently filed Form CHAR500 (Annual Filing for Charitable Organizations), your organization need not file an amended registration statement. CHAR410i contains instructions on filling out the Form CHAR410-A.

Q: Who needs to fill out a re-registration statement?

Form CHAR410-R (Re-Registration Statement for Charitable Organizations) is only for organizations whose registration to solicit contributions has been cancelled as the result of a violation of Article 7-A registration or reporting requirements. In most cases, the organization will receive a notification from the Charities Bureau notifying them of an annual filing delinquency and requiring submission of re-registration statement. CHAR410i contains instructions on filling out the Form CHAR410-R .

Q: Are any organizations exempt from registering?

How can my organization request an exemption?Certain organizations are exempt from registering. Unregistered organizations that are exempt from registration are not required to submit an exemption request to the Charities Bureau. However, if you believe your organization is exempt from registration under Article 7-A or the EPTL or both and would like confirmation of such exemption, complete the Form CHAR410 (Registration Statement for Charitable Organizations), check "Yes" in Part E (Request for Registration Exemption) and attach Schedule E (Request for Registration Exemption for Charitable Organizations) with all required attachments listed in Schedule E next to the exemption claim(s) you select. A complete list of exemption reasons can be found in Schedule E.

If your organization is already registered with the Charities Bureau but you believe your organization is exempt from registration under Article 7-A or the EPTL or both, you must claim an exemption by completing the Form CHAR410-A (Amended Registration Statement for Charitable Organizations), checking "Yes" in Part E (Request for Registration Exemption) and attaching Schedule E with all required attachments listed in the schedule next to the exemption claim(s) you select.

Q: My organization doesn't operate in New York. Isn't it exempt?

There are two New York State laws governing charitable and other non-profit organizations - the Estates, Powers and Trusts Law ("EPTL") and Article 7-A of the Executive Law ("Article 7-A"). Subject to the specific exemptions listed in Schedule E (Request for Registration Exemption for Charitable Organizations), the EPTL requires registration for all organizations holding or administering charitable assets or otherwise doing business in New York State.

Article 7-A governs the solicitation of contribution from New York-based individuals, corporations, foundations and institutions. Subject to the specific exemptions listed in Schedule E (Request for Registration Exemption for Charitable Organizations), Article 7-A requires registration for all organizations that solicit contributions, whether or not the organizations are based in New York State or otherwise conduct business in New York State.Charitable organizations may be required to register and file annual reports pursuant to both laws.

Q: What forms and fees does an organization need to file each year?

Registered charitable or other non-profit organizations are required to submit an annual filing to the Charities Bureau every year, even if your organization is below the financial thresholds for submitting an annual financial report. You must file Form CHAR500 (Annual Filing for Charitable Organizations). Depending on the organization's finances during the year, you may be required to submit a filing fee and attachments, such as an IRS Form 990, 990-PF or 990-EZ and an accountant's audit or review. To learn how to complete Form CHAR500 and what fees and attachments are required, see the Instructions for the CHAR500.

Q: When are annual filings due?

Filing due dates depend on an organization's registration type. Article 7-A and Dual registrants are required to file within 4.5 months after the end of their fiscal year. EPTL registrants are required to file within 6 months after the end of their fiscal year.

Q: How can an organization request an annual filing extension?

In order to request a three month extension of time to file an annual filing, an email can be sent to: charities.extensions@oag.state.ny.usEmail requests for extensions must contain the name of the organization, its Charities Bureau registration number and its Federal Employer Identification Number (EIN) in the subject line. The body of the email must contain a request for an extension, including the reasons for the request.Further extension requests must be submitted in writing. For complete instructions on requesting an extension, please see this notice.

Q: What information on organizations is available to the public?

In general, all registrations and annual filings submitted to the Charities Bureau are open for public inspection pursuant to the New York Freedom of Information Law ("FOIL"), subject to the exceptions described below. The Charities Bureau's website contains links to the private website of ERI, Economic Research Institute. ERI's site displays Forms 990, 990-EZ and 990-PF submitted to the IRS by organizations required to file those forms with the IRS. The IRS makes those forms publicly available and provides them to ERI under the United States Freedom of Information Act ("FOIA ").

Q: Is any information in the annual filing exempt from disclosure to the public?

Information contained in the CHAR500 annual filing form and its attachments, including the IRS Form 990, 990-EZ or 990-PF with schedules, is open to public inspection pursuant to the FOIL unless otherwise stated below.The only parts of the annual filing exempt from FOIL disclosure to the public are:• Schedule B (Schedule of Contributors) to the IRS Form 990 or 990-EZ, which is also exempt from disclosure by the IRS pursuant to FOIA. (Note: Schedule B to the IRS Form 990-PF is not exempt from FOIL or FOIA disclosure.)• IRS Form 990-T (Exempt Organization Business Income Tax Return), which is also exempt from FOIA disclosure.

Q: Is the preparer's social security number exempt from disclosure to the public?

If included, the Preparer's Social Security Number on the signature block of the IRS 990, 990-EZ or 990-PF is not exempt from FOIL or FOIA disclosure. However, pursuant to the IRS instructions to such forms, the Preparer's Social Security Number is not required on the 990, 990-EZ or 990-PF for most tax-exempt organizations:

Instructions to the IRS Forms 990 and 990-EZ:"Enter the preparer's social security number (SSN), preparer tax identification number (PTIN), or employer identification number (EIN), only if the Form 990, or Form 990-EZ, is for a section 4947(a)(1) nonexempt charitable trust that is not filing Form 1041."Instructions to the IRS Form 990-PF:"If the box for question 13 of Part VII-A is checked (section 4947(a)(1) nonexempt charitable trust filing Form 990-PF instead of Form 1041), the paid preparer must also enter his or her social security number or, if applicable, PTIN and employer identification number in the spaces provided. Otherwise, do not enter the preparer's social security or employer identification number."

The Instructions for Form 990 and Form 990-EZ, Part W (Requirements for a Properly Completed Form 990 or Form 990-EZ), are available on the IRS website at the following web address:http://www.irs.gov/instructions/i990-ez/ar02.htmlThe Instructions for Form 990-PF, Part Q (Public Inspection Requirements, Requirements Placed on the IRS) and the Signature section are available on the IRS website at the following web addresses, respectively:http://www.irs.gov/instructions/i990pf/ch01.htmlhttp://www.irs.gov/instructions/

i990pf/ch02.html Please contact the IRS at 1-877-829-5500 if you have questions about the 990 forms or IRS public disclosure policies.

Q: What is an NTEE code?

National Taxonomy of Exempt Entities (NTEE) codes are used to classify non-profit organizations recognized as tax exempt under the Internal Revenue Code. The NTEE code provides a standardized language for describing the vast range of non-profit organizations. They can be used to define and collect statistics, analyze trends and extract practical information for donors and grantmakers. Detailed information on NTEE codes is available on the website of the National Center for Charitable Statistics.

(Based on NY state charity information provided by office of Attorney General)