N.Y. Comp. Codes R. & Regs. tit. 13 § 91.5

Current through Register Vol. 46, No. 50, December 11, 2024

Section 91.5 - Annual filing

(a)Registration types.

Charitable organizations registered with the Attorney General pursuant to article 7-A or the EPTL or both shall file with the Attorney General annually, pursuant to their registration type, as defined in section 91.2 of this Part, and according to the following instructions.

(b)Annual filing.

Charitable organizations registered with the Attorney General are required to file annually with the Charities Bureau. In any reporting period where the organization's finances exceed certain thresholds, the organization must submit a detailed financial report and a filing fee, as described in subdivisions (c) and (d) of this section. In any reporting period where the organization's finances do not exceed certain financial thresholds, however, the organization may use the annual filing form to claim exemption from the annual report requirement and submit that annual filing without additional information, attachments or fees, as described in subdivision (e) of this section.

(c)What documents to submit.

The following documents constitute a complete annual filing for a charitable organization:

(1) CHAR500 (annual filing for charitable organizations) or a successor form, which shall include identifying and contact information, annual report exemption claim information (see subdivision [e] of this section) and information regarding the submission of schedules required under article 7-A.

(2) CHAR500 article 7-A schedules.

(i) Schedule 4a (professional fund raisers [PFR], fund raising counsels [FRC], commercial co-venturers [CCV]) or a successor form schedule is required for organizations that contracted with or used the services of a PFR, FRC or CCV for fund raising activity in New York State during the reporting period and shall indicate the type of fund raising professional, as defined in article 7-A section 171-a, and include contact information and information regarding the services provided, terms of the contract and fees paid.

(ii) Schedule 4b (government contributions [grants]) or a successor form schedule is required for organizations that received a contribution or grant from a government agency during the reporting period and shall include the name of each agency from which contributions were received and the amount of each contribution.

(iii) Schedule EDS (Electioneering Disclosure Schedule) or a successor form is required for covered organizations that must file such form pursuant to section 91.6 of this Part.

(3) CHAR500 attachments.

(i) All organizations that do not claim annual report exemptions for all laws under which they are registered, as described in subdivision (e) of this section, must include a copy of the following IRS forms with their submission of the CHAR500, regardless of whether such IRS forms are submitted or required to be submitted to the IRS:

(a) a copy of the complete IRS form 990, 990-EZ or 990-PF with schedules; and

(b) a copy of the complete IRS form 990-T, if applicable.

(ii) Organizations with article 7-A and dual registration types, as defined in section 91.2 of this Part, that are not claiming the article 7-A annual report exemption, as described in subdivision (e) of this section, and whose total support and revenue for the reporting period exceed $100,000 must include additional attachments according to the following schedule:

(a) a copy of an independent accountant's review report and financial statements with accompanying notes prepared in accordance with generally accepted accounting principles (GAAP), if total support and revenue for the reporting period is more than $100,000 but less than $250,000;

(b) a copy of an independent accountant's audit report and financial statements with accompanying notes prepared in accordance with GAAP, if total support and revenue for the reporting period is more than $250,000.

(iii) Organizations with article 7-A and dual registration types whose financial information is included in a consolidated certified public accountant's audit or review report may file such consolidated audit or review report with its annual financial report in lieu of filing a separate audit or review report for the registrant alone, as long as such consolidated audit or review report includes or attaches supplemental schedules containing the following:

(a) a statement of financial position for each consolidated entity; and

(b) a statement of activities for each consolidated entity; and

(c) consolidating adjustments.

(d)What fees to submit.

(1) Article 7-A filing fee. Any article 7-A or dual registrant that contracted with or used the services of a professional fund raiser or fund raising counsel, as defined in article 7-A, during the reporting period must pay an article 7-A filing fee of $25, or any other fee mandated by article 7-A as amended. Otherwise, the article 7-A filing fee is based on the total support and revenue of the organization for the reporting period, as indicated in the following schedule:

(i) no fee, if the organization is exempt from filing an annual report under article 7-A (see subdivision [e] of this section);

(ii) $10, or any other fee mandated by article 7-A as amended, if the organization's total support and revenue for the reporting period is less than $250,000;

(iii) $25, or any other fee mandated by article 7-A as amended, if the organization's total support and revenue for the reporting period is $250,000 or more.

(2) EPTL filing fee. The EPTL filing fee for EPTL and dual registrants is based on the net worth of the organization at the end of the reporting period, as indicated in the following schedule:

(i) no fee, if the organization is exempt from filing an annual report under the EPTL (see subdivision [e] of this section);

(ii) $25, or any other fee mandated by the EPTL as amended, if the organization's total fund balance at the end of the reporting period is less than $50,000;

(iii) $50, or any other fee mandated by the EPTL as amended, if the organization's total fund balance at the end of the reporting period is $50,000 or more but less than $250,000;

(iv) $100, or any other fee mandated by the EPTL as amended, if the organization's total fund balance at the end of the reporting period is $250,000 or more but less than $1 million;

(v) $250, or any other fee mandated by the EPTL as amended, if the organization's total fund balance at the end of the reporting period is $1 million or more but less than $10 million;

(vi) $750, or any other fee mandated by the EPTL as amended, if the organization's total fund balance at the end of the reporting period is $10 million or more but less than $50 million; or

(vii) $1,500, or any other fee mandated by the EPTL as amended, if the organization's total fund balance at the end of the reporting period is $50 million.

(3) Total filing fee. The total filing fee is based on the registration type, as defined in section 91.2 of this Part:

(i) article 7-A. The total fee for article 7-A registrants equals the article 7-A filing fee. Article 7-A only registrants do not need to calculate or pay an EPTL filing fee.

(ii) EPTL. The total fee for EPTL registrants equals the EPTL filing fee. EPTL only registrants do not need to calculate or pay an article 7-A filing fee.

(iii) Dual. The total filing fee for dual registrants is the sum of the article 7-A and EPTL filing fees.

(e)Annual report exemption.

In any reporting period where the organization's finances do not exceed certain financial thresholds, the organization may use the annual filing form to claim exemption from the annual report requirement and submit that annual filing without additional information, attachments or fees. To claim the relevant annual report exemption(s), the organization must check the article 7-A annual report exemption box and/or the EPTL annual report exemption box on the CHAR500 (annual filing for charitable organizations) or a successor form and complete the certification, as described in subdivision (g) of this section, under penalty for perjury attesting that it qualifies for an annual report exemption for the reporting period. No fees and no schedules or attachments are required for any registrant claiming the annual report exemption for all laws under which it is registered (i.e., an article 7-A registrant claiming the article 7-A annual report exemption, an EPTL registrant claiming the EPTL annual report exemption, a dual registrant claiming both the article 7-A and the EPTL annual report exemptions).

(1) Organizations registered with the Attorney General pursuant to article 7-A are exempt from the article 7-A annual report requirement applicable to this period, but must still submit an annual filing to claim an annual report exemption, if:

(i) the organization:

(a) had total contributions from New York State (including residents, foundations, corporations, government agencies and other entities) that did not exceed $25,000 for the reporting period; and

(b) did not use the services of a professional fund raiser (PFR) or fund raising counsel (FRC) to solicit contributions during the reporting period; or if

(ii) the organization:

(a) received an allocation from a federated fund, United Way or incorporated community appeal; and

(b) had contributions from all other sources that did not exceed $25,000 for the reporting period; and

(c) did not use a PFR or FRC to solicit contributions during the reporting period; or if

(iii) the organization:

(a) received all or substantially all of its contributions for the reporting period from a single government agency to which it submitted an annual financial report similar to that required by article 7-A; and

(b) did not use a PFR or FRC to solicit contributions during the reporting period.

(2) Organizations registered with the Attorney General pursuant to the EPTL are exempt from the EPTL reporting requirement applicable to this period, but must still submit an annual filing to claim the annual report exemption, if the organization's:

(i) total gross receipts were less than $25,000 for the reporting period; and

(ii) total assets did not exceed $25,000 at any time during the reporting period.

(f)When to file.

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. The submission deadline is based on the registration type, as defined in section 91.2 of this Part.

(1) Article 7-A and dual. Submissions must be filed electronically or mailed and postmarked by the 15th day of the 5th month after the organization's accounting period ends. For example, a report for the fiscal year ended December 31, 2004 is due by May 15, 2005.

(2) EPTL. Submissions must be filed electronically or mailed and postmarked by the last day of the 6th month after the organization's accounting period ends. For example, a report for the fiscal year ended December 31, 2004 is due by June 30, 2005.

(3) Extension of time to submit an annual filing.

(i) Upon request, submitted prior to the filing deadline, the time to submit an annual filing pursuant to section 8-1.4 of the Estates, Powers and Trusts Law and/or article 7-A of the Executive Law may be extended by the Attorney General for a period or periods in the aggregate not to exceed 180 days. Extension requests shall be sent by means and form, manual or electronic, as designated by the Attorney General. No other filing, application or fees shall be submitted with a request for an extension of time to submit an annual filing.

(ii) Any charitable organization that has submitted a request to the Internal Revenue Service for an extension of time to file an annual filing and/or has received approval of such request shall keep such documents as part of its financial records for at least three years after the end of the period of registration for which they relate.

(iii) The Attorney General has the sole discretion to deny any extension request, regardless of whether a corresponding extension request has been approved by the IRS.

(g)Certification.

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

(1) article 7-A and dual. Certifications must be signed by both the president or another authorized officer and the chief financial officer or treasurer.

(2) EPTL. Certifications must be signed by both the president or another authorized officer and the chief financial officer or treasurer, except that certification by a banking institution need only be signed by a vice president and certification on behalf of a trust need only be signed by at least one trustee.

N.Y. Comp. Codes R. & Regs. Tit. 13 § 91.5

Adopted, New York State Register April 2, 2014/Volume XXXVI, Issue 13, eff.4/2/2014

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