N.Y. Comp. Codes R. & Regs. tit. 13 § 91.10

Current through Register Vol. 46, No. 18, May 1, 2024

Section 91.10 - Closing registration and dissolutions

(a)Charitable organizations.

The registration of a charitable organization will only be closed if the organization demonstrates that it has dissolved or otherwise formally ceased operations.

(1) Corporations.

(i) If the organization was incorporated, it must be dissolved before the Attorney General can close its registration. If the organization has a certificate of dissolution from the New York Department of State, or from a similar government agency in a different state, it must be submitted along with the CHAR500 or a successor form marked "final filing," with all required attachments to that form.

(ii) If the organization was incorporated and does not have a certificate of dissolution but does have a court-approved plan of dissolution, the organization must complete the dissolution process and then submit to the Attorney General a copy of that certificate of dissolution. New York corporations obtain the certificate of dissolution from the New York State Department of State, Division of Corporations.

(iii) If the organization was incorporated and has ceased operations but does not have a certificate of dissolution and does not have a court-approved dissolution plan, the organization must start and complete the dissolution process.

(b)Wholly charitable trusts.

If the organization was formed as a wholly charitable trust, it may request that the Attorney General close its registration by submitting:

(1) a cover letter explaining the reasons for closure; and

(2) a copy of the CHAR500 or a successor form marked "final filing"; and

(3) a copy of IRS Form 990, 990-EZ or 990-PF marked "final return," if applicable; and

if the assets were transferred to another organization, proof that the other organization received the assets (for example, a letter from the recipient organization, signed by an officer, stating that it received the transfer); and

(4) a judicial or informal final accounting containing sufficient information for the purposes of the Attorney General's review.

(c)Unincorporated organizations.

If the organization was never incorporated, it may request that the Attorney General close the registration by submitting:

(1) a cover letter explaining the reasons for closure; and

(2) a copy of the CHAR500 or a successor form marked "final filing"; and

(3) a copy of IRS form 990, 990-EZ or 990-PF marked "final return," if applicable; and if the assets were transferred to another organization, proof that the other organization received the assets (for example, a letter from the recipient organization, signed by an officer, stating that it received the transfer).

N.Y. Comp. Codes R. & Regs. Tit. 13 § 91.10

Amended New York State Register July 3, 2018/Volume XL, Issue 27, eff. 7/3/2018