Nonprofit Law Resource Library
State-By-State Initial Compliance - New York
Initial Filings for New York Nonprofit Organizations
For a general discussion on starting a nonprofit organization, please refer to our article, Starting a Nonprofit Organization.
To Incorporate in New York
Submit Certificate of Incorporation (Form DOS-1511) to:
Department of State
Division of Corporations
41 State Street
Albany, NY 12231 Information: (518) 473-2492
State Records: (518) 474-4770
Web Site: www.dos.state.ny.us/corps/
Filing Fee: $75Notes: Form DOS-1510 should be used in place of Form DOS-1511 if the organization does not intend to file for tax-exempt status.
For expedited processing, the following additional fees may be submitted: $150 - processing within 2 hours
$ 75 - same day processing
$ 25 - processing within 24 hoursTo Obtain 501(c)(3) Tax-Exempt Status
Submit Form 1023, Application for Recognition of Exemption to:
Note new address:
Internal Revenue Service
P.O. Box 12192
Covington, KY 41012-0192 Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Filing Fee: $750 ($300 if revenues less than $10,000/year)Note: User fees will increase for all applications for exemption (Forms 1023, 1024, and 1028) postmarked after January 3, 2010:
$ 400 for organizations whose gross receipts are $10,000 or less annually over a 4-year period
$ 850 for organizations whose gross receipts exceed $10,000 annually over a 4-year period
$ 3,000 for group exemption letters.
For more information on filing fees and for information on the IRS' new web initiative "Cyber Assistant", see the IRS website.To Obtain New York Income Tax Exemption
Submit the New York State Department of Taxation and Finance Form CT-247, with the corporation's Articles of Incorporation, Bylaws and the 501(c)(3) Determination Letter from the IRS to:
NYS Tax Department
Corporation Tax
Building 9, Room 350
W.A. Harriman Campus
Albany, NY 12227 General Tax Info: (518) 457-5431
Forms: (800) 462-8100
Web Site: www.nystax.gov/
Filing Fee: $0To Obtain New York Sales Tax Exemption
Submit the New York State and Local Sales and Use Tax Application (Form ST-119.2) and the 501(c)(3) Determination Letter from the IRS to:
Exempt Organizations
NYS Tax Department
W.A. Harriman Campus
Albany, NY 12227-0125 General Tax Info: (518) 457-5431
Forms: (800) 462-8100
Web Site: www.nystax.gov/
Filing Fee: $0To Register with the New York Attorney General
Prior to solicitations of contributions or within 6 months after any property held or income received is required to be used for charitable purposes (whichever comes first), submit EPTL Form Char 410 (Charities Registration Statement), the corporation's Certificate of Incorporation and all amendments, the 501(c)(3) Determination Letter from the IRS, and financial reports for each of the prior 6 years during which the organization was in existence (if any) to:
State of New York
Department of Law
Charities Bureau - Registration Section
120 Broadway
New York, NY 10271 Forms & Info.: (212) 416-8401
Exec. Ofc.: (212) 416-8000
Web Site: www.charitiesnys.com
Filing Fee: $0, unless registering to solicit contributions, then $25
