Title 13 Part 91 NYCRR — browse free

You’re browsing Title 13 — free.

Read the source-transparency report →Create a free account (no card) to open all 23 titles →

Compiled text through Jan 15, 2026Register checked through July 29, 2026/Vol. XLVIII, Issue 30 (2026-07-29)

All 12 displayed sections in this Part carry the same compiled date. Status and warnings stay on each section.

13 NYCRR 91.1 - To whom this Part applies

No later Register activity identified in this check.

Top

Dates and status

Compiling agency: Department of Law
Text status: Phase2b Dequote Reversal
Register checked through: July 29, 2026/Vol. XLVIII, Issue 30 (2026-07-29)
Activity status: No later Register activity identified in this check.
Source snapshot: May 19, 2026

This Part applies to charitable organizations as defined in section 90.2 of this Chapter. The following sections of this Part contain the registration and reporting requirements applicable to charitable organizations.

13 NYCRR 91.2 - Registration types

No later Register activity identified in this check.

Top

Dates and status

Compiling agency: Department of Law
Text status: Source receipt
Compiled text through: Jan 15, 2026
Register checked through: July 29, 2026/Vol. XLVIII, Issue 30 (2026-07-29)
Activity status: No later Register activity identified in this check.
Source snapshot: Jun 6, 2026

Article 7-A requires registration of charitable and other nonprofit organizations that solicit contributions from New York State (including residents, foundations, corporations, government agencies and other entities). Section 8-1.4 of the EPTL requires registration of charitable organizations that are incorporated, are formed or otherwise conduct activity in New York State. Based on these two registration statutes, there are three registration types for charitable organizations registered with the Charities Bureau.

(a)Article 7-A.

Organizations registered pursuant to article 7-A only and not registered under the EPTL.

(b)EPTL.

Organizations registered pursuant to the EPTL only and not registered under article 7-A.

(c)Dual.

Organizations registered pursuant to both article 7-A and the EPTL.

13 NYCRR 91.3 - Registration exemption

No later Register activity identified in this check.

Top

Dates and status

Compiling agency: Department of Law
Text status: Phase2b Dequote Reversal
Register checked through: July 29, 2026/Vol. XLVIII, Issue 30 (2026-07-29)
Activity status: No later Register activity identified in this check.
Source snapshot: May 19, 2026

Certain organizations are exempt from registration with the Attorney General. Unregistered organizations that are exempt from registration are not required to submit an exemption request to the Attorney General, except that an organization that receives a failure to register notice from the Attorney General but believes it is exempt from registration must claim an exemption from registration. Organizations that wish to request exemption from registration under article 7-A or the EPTL or both, shall claim such exemption by completing the appropriate registration, amended registration or re-registration statement form, defined in sections 91.4, 91.8 and 91.9, respectively, of this Part, 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 registration and exemption request forms.

(a)EPTL registration exemption claims.

An organization is exempt from registration under the EPTL if it fits any of the following definitions:

(1)Organization is not charitable (EPTL section 8-1.4[a]).

(2)Organization does not conduct activity in NY State (EPTL section 8-1.4[a]).

(3)Organization is a government agency or is controlled by a government agency (EPTL section 8-1.4[b][1]).

(4)Organization reports annually to either the U.S. Congress or the NY State Legislature (EPTL section 8-1.4[b][2]).

(5)Organization is incorporated under the religious corporations law or is another type of organization with a religious purpose or is operated, supervised or controlled by or in connection with a religious organization (EPTL section 8-1.4[b][3]).

(6)Organization is an educational institution, museum or library incorporated under the NY State Education Law or by special act (EPTL section 8-1.4[b][4]).

(7)Organization is a hospital, skilled nursing facility or diagnostic/treatment center (EPTL section 8-1.4[b][5]).

(8)Organization is a membership organization (fraternal, patriotic, social, student, alumni, veterans) (EPTL section 8-1.4[b][6]).

(9)Organization is a volunteer firefighters or volunteer ambulance service organization (EPTL section 8-1.4[b][6]).

(10)Organization is a historical society chartered by the Board of Regents of the State University of New York (EPTL section 8-1.4[b][6]).

(11)Organization is a cemetery corporation subject to the provisions of article 15 of the NY State Not-for-Profit Corporation Law (EPTL section 8-1.4[b][10]).

(12)Organization is the NY State parent teachers association (PTA) or any PTA affiliated with an educational institution subject to the jurisdiction of the NY State Education Department (EPTL section 8-1.4[b][11]).

(13)Organization is incorporated under article 43 of the NY State Insurance Law (EPTL section 8-1.4[b][12]).

(b)Article 7-A registration exemption claims.

An organization is exempt from registration under article 7-A if it fits any of the following definitions:

(1)Organization does not solicit or receive any contributions from NY State (including residents, foundations, corporations, government agencies, etc.) (article 7-A section 172.1).

(2)Organization solicits and receives gross contributions from NY State (including residents, foundations, corporations, government agencies, etc.), but organization's gross contributions from NY State are less than and will continue to be less than $25,000 per year from State of New York and organization does not and will not use the services of a professional fund raiser or fund raising counsel (article 7-A section 172-a.2[d]).

(3)Organization receives all or substantially all of its contributions from a single government agency to which it submits annual financial reports similar to those required by article 7-A, and organization's gross contributions from all other NY State sources, including other government agencies, do not and will not exceed $25,000 per year (article 7-A section 172- a.2[h]).

(4)Organization receives an allocation from a federated fund, United Way or incorporated community appeal and organization's gross contributions from all other sources do not and will not exceed $25,000 per year and organization does not and will not use the services of a professional fund raiser or fund raising counsel (article 7-A section 172-a.2[e]).

(6)Organization is an educational institution that confines its solicitation to its student body, alumni, faculty and trustees and their families (article 7-A section 172-a.2[a]).

(7)Organization is an educational institution or museum that files annual financial reports with the Board of Regents of the State University of New York as required by the NY State Education Law or with an agency having similar jurisdiction in another state (article 7-A section 172-a.2[g]).

(8)Organization is a library that files annual financial reports as required by the NY State Education Department (article 7-A section 172-a.2[g]).

(9)Organization is a membership organization (fraternal, patriotic, social or alumni) that confines its solicitation of contributions to its membership (article 7-A section 172-a.2[b]).

(10)Organization is a law enforcement support organization that confines its solicitation of contributions to its membership (article 7-A section 172-a.2[b]).

(11)Organization is a historical society chartered by the Board of Regents of the State University of New York that confines its solicitation of contributions to its membership (article 7-A section 172- a.2[b]).

(13)Organization is a chartered local post, camp, chapter or county unit of a bona fide veterans' organization, a bona fide organization of volunteer firefighters, a volunteer ambulance service organization, or a bona fide auxiliary or affiliate of such an organization and organization's fund raising is done by its members without direct or indirect compensation (article 7-A section 172-a.2[f]).

(14)Organization is a police department, sheriff's department or other governmental law enforcement agency (article 7-A section 172-a.2[i]).

(15)Organization is a government agency or is controlled by a government agency (article 7-A section 172-a.2[i]).

13 NYCRR 91.4 - Initial registration

No later Register activity identified in this check.

Top

Dates and status

Compiling agency: Department of Law
Text status: Phase2b Dequote Reversal
Register checked through: July 29, 2026/Vol. XLVIII, Issue 30 (2026-07-29)
Activity status: No later Register activity identified in this check.
Source snapshot: May 19, 2026

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.

13 NYCRR 91.5 - Annual filing

No later Register activity identified in this check.

Top

Dates and status

Compiling agency: Department of Law
Text status: Phase2b Dequote Reversal
Register checked through: July 29, 2026/Vol. XLVIII, Issue 30 (2026-07-29)
Activity status: No later Register activity identified in this check.
Latest notice: TDA-39-22-00005-A · Adopted rule · Jan 11, 2023
Source snapshot: May 19, 2026

(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), information regarding the submission of schedules required under article 7-A and, unless a Schedule B to IRS form 990 of a public charity, with the names and addresses of contributors redacted, is attached pursuant to clause (3)(i)(b) of this subdivision, a statement of the gross amount of contributions received during the reporting period from individuals and entities residing or domiciled in the state of New York.

(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)REPEALED.

(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 all required schedules including a Schedule B, unless exempt from such filing pursuant to subdivision (b) of this section; and

(b)public charities required to submit Schedule B to the IRS must file either:

(1)a redacted Schedule B with the Charities Bureau, without the names and street addresses of the donors but including the amounts of donations and the states from which those donations were received during the reporting period; or

(2)a statement of the gross amount of contributions received during the reporting period from individuals and entities residing or domiciled in New York (see paragraph (1) of this subdivision); and

(c)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 $250,000 must include additional attachments according to the following schedule:

(a)for organizations whose fiscal year began on or after July 1, 2017 but before July 1, 2021;

(1)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 $250,000 but less than $750,000;

(b)for organizations whose fiscal year began on or after July 1, 2021:

(1)a copy of an independent accountant's review 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 but not more than $1,000,000;

(2)a copy of an independent accountant's audit report and financial statements prepared in accordance with GAAP with accompanying notes prepared in accordance with GAAP, if total support and revenue for the reporting period is more than $1,000,000;

(3)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);

(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 filed electronically, or mailed and 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.

(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.

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

(i)All registrants are entitled to an automatic six-month extension of 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. Registrants are not required to submit a request for such an extension.

(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.

13 NYCRR 91.6 - [Repealed]

Repealed or removed in compiled source

The compiled source records this section as repealed. We hold the witnessed tombstone record; see the source for details.

Dates and status

Compiling agency: Department of Law
Text status: Source-only entry
Compiled text through: Jan 15, 2026
Register checked through: July 29, 2026/Vol. XLVIII, Issue 30 (2026-07-29)
Activity status: No later Register activity identified in this check.
Source snapshot: Jun 6, 2026

13 NYCRR 91.7 - Combined annual financial report

No later Register activity identified in this check.

Top

Dates and status

Compiling agency: Department of Law
Text status: Phase2b Dequote Reversal
Register checked through: July 29, 2026/Vol. XLVIII, Issue 30 (2026-07-29)
Activity status: No later Register activity identified in this check.
Source snapshot: May 19, 2026

(a)Authorization to file a combined annual financial report.

Upon prior written authorization by the Attorney General, a parent charitable organization which has one or more affiliates may file a combined annual financial report for itself and its affiliates. Affiliates that do not have a parent-subsidiary relationship cannot file a combined report. For this purpose affiliate shall include any chapter, branch, auxiliary or other subordinate unit of any registered charitable organization, however designated, whose policies, fund-raising activities and expenditures are supervised or controlled by the parent charitable organization. The Charities Bureau, in its discretion, may deny a request to file a combined report by the parent organization if any of the following facts are present:

(1)The parent organization does not file a group return IRS form 990 for its subordinate organizations with the IRS.

(2)The parent organization and its affiliates do not consolidate their audited financial statements.

(3)The parent organization has one or more affiliates that are not included in the group return and/or consolidated financial statements.

(4)The parent organization has one or more affiliates that are registered and file separately with the Attorney General and, therefore, would not be included in the combined report.

(5)The parent organization and its affiliates have different fiscal years.

(b)What documents to submit.

The following documents constitute a complete combined annual financial report for a charitable organization:

(1)CHAR500-C (combined annual financial report) or a successor form, which shall include identifying and contact information, annual report exemption claim information, information regarding the submission of schedules required under article 7-A and a list affiliate organizations.

(2)Schedules.

(i)Schedule 4a (professional fund raisers [PFR], fund raising counsels [FRC], commercial co-venturers [CCV]) or a successor form schedule is required for either the parent or any of its affiliate 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 the parent or any of its affiliate 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 6a (individual affiliate summary) or a successor form schedule is required for each affiliate organization that is part of the combined report and shall include annual report exemption information, a financial summary (if the affiliate is registered under article 7-A and does not claim the article 7-A annual report exemption) and fee information.

(iv)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)A consolidated financial statement, including an independent accountant's audit report with accompanying notes prepared in accordance with GAAP.

(4)A copy of the letter from the Attorney General authorizing use of CHAR500-C, its predecessor form or its successor form.

(5)A copy of the parent organization IRS form 990 and schedules.

(6)A copy of the IRS form 990 group return and schedules.

(c)What fees to submit.

(1)Parent organization article 7-A filing fee. The parent organization article 7-A filing fee is $25.

(2)Affiliate organizations combined article 7-A filing fee. The article 7-A fee for each individual affiliate included in the combined annual financial report with a registration type of article 7-A or dual, as defined in section 91.2 of this Part, that does not claim the affiliate article 7-A annual report exemption is $10, up to a maximum of $475 in the aggregate for all individual affiliates included in the combined annual financial report.

(3)Parent organization EPTL filing fee. Parent organization with registration type article 7-A, as defined in section 91.2 of this Part, and parent organizations with registration type dual that claim the parent organization EPTL annual report exemption do not owe any parent organization EPTL filing fee. Otherwise, the parent organization EPTL filing fee is based on the net worth of the parent organization at the end of the reporting period, as indicated in the following schedule:

(i)$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;

(ii)$50, or any other fee mandated by 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;

(iii)$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;

(iv)$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;

(v)$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

(iv)$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.

(4)Affiliate organizations combined EPTL filing fee. The EPTL fee for each individual affiliate included in the combined annual financial report with a registration type of EPTL or dual, as defined in section 91.2 of this Part, that does not claim the affiliate EPTL annual report exemption is based on the individual affiliate's net worth at the end of the reporting period, as indicated in paragraph (3) of this subdivision.

(5)Total filing fee. The total filing fee is the sum of all of the filings fees in paragraphs (1) through (4) of this subdivision.

(d)When to file.

(1)All combined annual financial reports must be mailed, 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. If the regular due date falls on a Saturday, Sunday or legal holiday, file on the next business day. A business day is any day that is not a Saturday, Sunday or legal holiday.

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

Organizations filing a combined annual financial report may request an extension of time to submit an annual filing according to the procedures described in section 91.5(f)(3) of this Part.

(e)Certification.

Each consolidated annual financial report shall be signed as follows, and each signature shall be accompanied by the signatory's printed name and title and the date signed. Certifications must be signed by both the president or another authorized officer and the chief financial officer or treasurer.

13 NYCRR 91.8 - Amended registration

No later Register activity identified in this check.

Top

Dates and status

Compiling agency: Department of Law
Text status: Westlaw Inline Boundary Correction
Compiled text through: Jan 15, 2026
Register checked through: July 29, 2026/Vol. XLVIII, Issue 30 (2026-07-29)
Activity status: No later Register activity identified in this check.
Source snapshot: Jun 6, 2026

Organizations already registered with the Attorney General that have amended their information (e.g., the organization's name, contact information or list of directors) or organizing documents (e.g., the certificate of incorporation or by-laws) since last submitting a registration, amended registration or re-registration statement must amend their registration.

(a)What documents to submit.

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

(1)CHAR410-A (amended registration statement for charitable organizations) or a successor form. This form is for organizations already registered with the Charities Bureau that have amended their information or document attachments since the last registration form was filed and shall include identifying information. If the organization structure, activities and Federal tax-exempt status information have changed since the last registration statement was filed and such changes were not already presented in the organization's previous annual filing with the Attorney General, as described in section 91.5 of this Part, the amended registration statement shall include such information as well.

(2)Copies of all amendments to the following documents previously filed with a prior registration, amended registration or re-registration statement:

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

(ii)the bylaws or other organizational rules, and any amendments; and

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

(iv)the IRS tax exemption determination letter, if applicable.

(b)What fees to submit.

Organizations with registration type EPTL, as defined in section 91.2 of this Part, that are amending their registration to solicit contributions and not requesting exemption from registration under article 7-A must submit a fee of $25. Other current EPTL registrants and all current article 7-A and dual registrants, as defined in section 91.2 of this Part, should not submit any fee with the amended registration.

(c)When to amend registration.

Organizations are required to notify the Charities Bureau within 30 days of the occurrence of the changes or amendments being reported. If such changes are indicated in the organization's most recently filed annual filing, the organization need not file an amended registration statement. 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.

(d)Certification.

Each amended 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.

Registered 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-A 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-A and schedule E.

13 NYCRR 91.9 - Cancellation of article 7-A registration and re-registration

No later Register activity identified in this check.

Top

Dates and status

Compiling agency: Department of Law
Text status: Source receipt
Compiled text through: Jan 15, 2026
Register checked through: July 29, 2026/Vol. XLVIII, Issue 30 (2026-07-29)
Activity status: No later Register activity identified in this check.
Source snapshot: Jun 6, 2026

(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.

13 NYCRR 91.10 - Closing registration and dissolutions

No later Register activity identified in this check.

Top

Dates and status

Compiling agency: Department of Law
Text status: Source receipt
Compiled text through: Jan 15, 2026
Register checked through: July 29, 2026/Vol. XLVIII, Issue 30 (2026-07-29)
Activity status: No later Register activity identified in this check.
Source snapshot: Jun 6, 2026

(a)Charitable organizations.

The registration of a charitable organization will only be closed if the organization demonstrates that it has dissolved or otherwise formally ceased operations.

(1)Corporations.

(i)If the organization was incorporated, it must be dissolved before the Attorney General can close its registration. If the organization has a certificate of dissolution from the New York Department of State, or from a similar government agency in a different state, it must be submitted along with the CHAR500 or a successor form marked "final filing," with all required attachments to that form.

(ii)If the organization was incorporated and does not have a certificate of dissolution but does have a court-approved plan of dissolution, the organization must complete the dissolution process and then submit to the Attorney General a copy of that certificate of dissolution. New York corporations obtain the certificate of dissolution from the New York State Department of State, Division of Corporations.

(iii)If the organization was incorporated and has ceased operations but does not have a certificate of dissolution and does not have a court-approved dissolution plan, the organization must start and complete the dissolution process.

(b)Wholly charitable trusts.

If the organization was formed as a wholly charitable trust, it may request that the Attorney General close its registration by submitting:

(1)a cover letter explaining the reasons for closure; and

(2)a copy of the CHAR500 or a successor form marked "final filing"; and

(3)a copy of IRS Form 990, 990-EZ or 990-PF marked "final return," if applicable; and

if the assets were transferred to another organization, proof that the other organization received the assets (for example, a letter from the recipient organization, signed by an officer, stating that it received the transfer); and

(4)a judicial or informal final accounting containing sufficient information for the purposes of the Attorney General's review.

(c)Unincorporated organizations.

If the organization was never incorporated, it may request that the Attorney General close the registration by submitting:

(1)a cover letter explaining the reasons for closure; and

(2)a copy of the CHAR500 or a successor form marked "final filing"; and

(3)a copy of IRS form 990, 990-EZ or 990-PF marked "final return," if applicable; and if the assets were transferred to another organization, proof that the other organization received the assets (for example, a letter from the recipient organization, signed by an officer, stating that it received the transfer).

13 NYCRR 91.11 - Where to submit registrations, annual filings and other submissions

No later Register activity identified in this check.

Top

Dates and status

Compiling agency: Department of Law
Text status: Source receipt
Compiled text through: Jan 15, 2026
Register checked through: July 29, 2026/Vol. XLVIII, Issue 30 (2026-07-29)
Activity status: No later Register activity identified in this check.
Latest notice: LAW-13-18-00010-P · Proposed rule · Mar 28, 2018
Source snapshot: Jun 6, 2026

Charitable organizations must submit their annual filing to the New York City Office of the Attorney General's Charities Bureau, Registration Section, 28 Liberty Street, New York, NY 10005, or such other place as the Attorney General may designate or electronically in the manner prescribed by statute or by the Attorney General.

13 NYCRR 91.12 - Incomplete material

No later Register activity identified in this check.

Top

Dates and status

Compiling agency: Department of Law
Text status: Source receipt
Compiled text through: Jan 15, 2026
Register checked through: July 29, 2026/Vol. XLVIII, Issue 30 (2026-07-29)
Activity status: No later Register activity identified in this check.
Source snapshot: Jun 6, 2026

The Attorney General will not accept any registration and/or filing unless all of the documents and fees required by law and these regulations have been submitted and paid. The organization shall not be in compliance with the law and these regulations until the registration and/or filing material has been accepted by the Attorney General and may be subject to appropriate sanctions pursuant to article 7-A and/or the EPTL.

13 NYCRR 91.13 - Attorney General authority to require additional information or documentation

No later Register activity identified in this check.

Top

Dates and status

Compiling agency: Department of Law
Text status: Source receipt
Compiled text through: Jan 15, 2026
Register checked through: July 29, 2026/Vol. XLVIII, Issue 30 (2026-07-29)
Activity status: No later Register activity identified in this check.
Source snapshot: Jun 6, 2026

In addition to any documents the Attorney General requires of a charitable organization as part of its registration, exemption request, annual filing or request to close registration, the Attorney General may require a charitable organization to submit any information or documentation relevant to the Attorney General's review of such organization, including without limitation a judicial or informal periodic or final accounting for a wholly charitable trust.

LawEngine organizes New York regulations for fast review. Use independent legal judgment before filing.