| Audit Required | YES | If revenue $250,000 or more. CPA review if between $100,000 and $250,000. |
|---|---|---|
| Due Date | Within 4 1/2 months of Fiscal Year end. | |
| Fee | 10.00 | If revenue is below $250,000. $25 if fee is $250,000 or more. |
| Financial Report | YES | Must be reviewed by CPA if revenue $100,000 - $250,000. |
| Important Note | ||
| Annual IRS 990 | YES | |
| Initial Audit | YES | If over $250,000 in revenues (CPA review if between 100,000-$250,000). |
| Initial Bylaws | YES | |
| Initial Certificate or Articles Of Incorporation | YES | |
| Make Checks Payable To | NYS Department of Law | |
| E-Mail Contact | ||
| Exemption from annual registration upon request | NO | |
| Fees | 10.00 | If revenue is below $250,000. $25 if revenue is $250,000+ (Other fees required by those registered under EPTL) |
| Fundraiser Contracts | NO | |
| Governing Law | ||
| Important Note | ||
| Contact | Karin K. Goldman, Asst. Attorney General | (212) 416-8401 |
| IRS Determiniation Letter | YES | (Must also submit copy of IRS Form 1023 or 1024). |
| IRS Form 990 | YES | |
| Mailing Address | Dept. of Law, Charities Bureau, 120 Broadway 3rd fl., New York, NY 10271 | |
| Signature Required | NO | |
| Period Covered | Indefinite. | |
| Renewal Due Date | ||
| Required Signatures | Two, President and director or chief fiscal officer. | |
| Resident Registered Agent Required | NO | (Secretary of State may be designated). |
| Homepage | ag.ny.gov/charities-raising-funds | |