Starting a nonprofit in New York

Incorporation

Filing

Certificate of Incorporation (Form DOS-1511) under Not-for-Profit Corporation Law §402

Agency

New York Department of State, Division of Corporations

State fee

$75 — never marked up by us

Processing

Several weeks routine; 24 hours with the $25 expedite (worth it)

Expedite

$25 for 24-hour; $75 for same-day; $150 for 2-hour processing

Watch out

• The DOS-1511 template does NOT include the IRS-required 501(c)(3) purpose and dissolution clauses — they must be added, and New York's Attorney General also expects specific dissolution language for charitable corporations.
• Certain purposes (education, health, social services, and others) require consent or waiver from another state agency BEFORE the Department of State will accept the certificate — the most common cause of New York rejections.
• Charitable corporations must state their purposes carefully; requires at least three directors.

Ongoing compliance

Registered agent

Not required — the Department of State is the statutory agent for service of process; you must keep a service-of-process address on file. A separate registered agent is optional.

Charitable registration

Required — New York Attorney General, Charities Bureau. Initial: $25 initial registration (Form CHAR410). Renewal: Annual CHAR500 filing; fee scales with revenue and net worth. Most charities must register under both the EPTL and Article 7-A before soliciting; small-org exemptions exist but are narrow.

Annual report

No periodic report to the Department of State for not-for-profit corporations — the Attorney General's annual CHAR500 serves that role

State tax exemption

File Form CT-247 with the Department of Taxation and Finance for franchise tax exemption and Form ST-119.2 for the sales tax exempt organization certificate — both after the IRS determination letter.