N.Y. Comp. Codes R. & Regs. tit. 13 § 91.4

Current through Register Vol. 46, No. 16, April 17, 2024

Section 91.4 - Initial registration

Unregistered charitable organizations subject to registration requirements of either or both article 7-A and the EPTL must register with the Attorney General.

(a)What documents to submit.

The following documents constitute a complete initial registration for a charitable organization:

(1) CHAR410 (registration statement for charitable organizations) or a successor form. This form is for unregistered organizations required to register with the Charities Bureau and shall include identifying, organization structure, activities and Federal tax-exempt status information;

(2) a copy of the certificate of incorporation, trust agreement or other organizing document, and any amendments; and

(3) a copy of the bylaws or other organizational rules, and any amendments; and

(4) a copy of the United State Internal Revenue Service (IRS) form 1023 or 1024 Application for Recognition of Exemption, if applicable; and

(5) a copy of the IRS tax exemption determination letter, if applicable.

(b)What fees to submit.

Organizations registering to solicit contributions in New York State must pay a $25 article 7-A registration fee or any other fee mandated by article 7-A as amended. Organizations requesting exemption from registration under article 7-A should not submit any fee.

(c)When to register.

The initial registration must be submitted by whichever of the following deadlines is applicable. If both are applicable, the submission is due by the earlier of the two deadlines. All submissions must be mailed, postmarked by the deadline. If the regular due date falls on a Saturday, Sunday or legal holiday, the deadline is on the next business day. A business day is any day that is not a Saturday, Sunday or legal holiday:

(1) for organizations registering under article 7-A, prior to solicitation of contributions from New York State (including residents, foundations, corporations, government agencies and other entities); or

(2) for organizations registering under the EPTL, within six months after receiving any property or income that is required to be applied to charitable purposes within New York State.

(d)Certification.

Each registration statement shall be signed as follows, and each signature shall be accompanied by the signatory's printed name and title and the date signed:

(1) Certification by a banking institution. Certifications must be signed by a vice president.

(2) Certification on behalf of a trust. Certification must be signed by at least one trustee.

(3) Certification by all others. Certifications must be signed by both the president or another authorized officer and the chief financial officer or treasurer.

(e)Request for registration exemption.

Organizations that wish to request exemption from registration under article 7-A or the EPTL or both, as described in section 91.3 of this Part, shall claim such exemption by completing the CHAR410 or a successor form, including the exemption request section of such form, and attaching schedule E (request for exemption for charitable organizations) or a successor form along with all required attachments listed in both the CHAR410 and schedule E.

N.Y. Comp. Codes R. & Regs. Tit. 13 § 91.4

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