N.Y. Comp. Codes R. & Regs. tit. 13 § 91.9

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

Section 91.9 - Cancellation of article 7-A registration and re-registration

(a)Cancellation of article 7-A registration.

If an article 7-A or dual registrant fails to file a complete annual filing on time, as described in section 91.5 of this Part, its article 7-A registration to solicit contributions shall be deemed no longer in effect.

(b) The organization must then re-register pursuant to article 7-A, regardless of its registration status pursuant to section 8-1.4 of the EPTL.

(1) What documents to submit. The following documents constitute a complete re-registration for a charitable organization:

(i) CHAR410-R (re-registration statement for charitable organizations) or a successor form. This form is for organizations whose registration to solicit contributions is no longer in effect as the result of a violation of registration or reporting requirements and shall include identifying, organization structure, activities and federal tax-exempt status information.

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

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

(iv) a copy of the IRS form 1023 or 1024 application for recognition of exemption, if applicable; and

(v) a copy of the IRS tax exemption determination letter, if applicable; and

(vi) all delinquent annual filings (annual reports or claims of annual report exemption), as described in section 91.5 of this Part, for all years for which the organization is delinquent, up to a maximum of six years. All delinquent filings must be sent in a single submission along with the re-registration. Any fees for delinquent filings shall be combined with the re-registration fee in a single payment.

(2) What fees to submit. The fee to accompany the re-registration is $150. Additional fees may be due with any delinquent annual filings that are being submitted, as described in section 91.5 of this Part.

(3) When to re-register. The re-registration must be submitted immediately after the failure of an article 7-A or dual registrant to file CHAR500 (annual filing for charitable organizations) or a successor form by the annual filing deadline, as described in section 91.5 of this Part, and in no event later than the deadline imposed in any delinquency notice sent to the organization by the Attorney General. 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.

(4) Certification. Each re-registration statement shall be signed by both the president or another authorized officer and the chief financial officer or treasurer, and each signature shall be accompanied by the signatory's printed name and title and the date signed.

(c)Request for registration exemption.

Delinquent article 7-A or dual registrants 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-R 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-R and schedule E.

N.Y. Comp. Codes R. & Regs. Tit. 13 § 91.9

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