New York (NY) · Requirement Summary
New York charitable solicitation requirements summary
A compact operational summary pulled from our Master State Requirements (MSR). Use this as a quick reference for filing authority, cadence, documents, and common traps.
Requirement Summary
Key requirements for New York (NY).
| Filing Authority | New York Attorney General – Charities Bureau |
|---|---|
| Filing Method | Online via CharitiesNYS / portal (CHAR500 filing) or mail where permitted |
| Filing Calendar & Triggers | Annual filing for registered charities (fiscal-year based) |
| Filing Due Date | 4 months + 15 days after fiscal year end |
| Renewal Detail | File CHAR500 + attach IRS Form 990 series/financials; update officers/address; pay fee based on support/revenue class |
| Extensions Calendar | 6-month extension available (request/IRS extension generally honored per instructions) |
| Exemptions | Religious organizations; educational institutions; governmental entities; some membership-only/limited fundraising; verify Charities Bureau |
| Good Standing Required for Charity Filing? | Yes |
| Solicitation while Curing Deficiencies? | No |
| Enforcement Posture | High |
| Recovery Method | File back-year CHAR500s (oldest→newest) + fees; respond to deficiency letters; reinstate if lapsed |
| Required Documents | CHAR500; IRS Form 990 series with schedules; financial statements; governing docs/board list if changed |
| Financial Audit/Review Thresholds | Audit required for higher revenue levels (per Charities Bureau/Exec Law rules); CPA review/compilation may apply at lower tiers |
| Schedule B Reaction Rule (Donor Names) | Keep (NY expects complete IRS return; donor info treated as confidential) |
| Signature Requirements | Authorized officer signature; electronic accepted for online filing |
| High-Risk Traps / Enforcement Notes | Public database flags delinquency; missing attachments/fees delay approval; ensure correct registration type and fee tier |
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