We have talked a bit about registering and filing with charities bureaus in other states where you carry on activities, but are you clear on the rules for New York State registration and annual filing?
The NYS Charities Bureau website has a good overview of registration and filing requirements, but here is a concise overview.
First, the New York State Charities Bureau administers two laws that affect charities registration and filing. They are, Article 7A of the Executive Law (Article 7A), and the Estates, Powers and Trust Law (EPTL).
Registration requirements for Article 7A apply to all charities that solicit contributions from New York State residents, foundations, corporations, government agencies and other entities with certain exceptions. The exceptions can be found in Charities Bureau Schedule E.
Key exceptions include:
• contributions are less than and will continue to be less than $25,000 per year and the organization does not use the services of a fund raising professional or counsel.