Title 13 Part 92 NYCRR — browse free

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

All 6 displayed sections in this Part carry the same compiled date. Status and warnings stay on each section.

13 NYCRR 92.1 - To whom the Part applies

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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 trusts and estates with a charitable interest as defined in section 90.3 of this Chapter. The following sections of this Part contain the registration and reporting requirements applicable to trusts and estates with a charitable interest.

(a)Registration types.

Trusts and estates with a charitable interest are required to register pursuant to EPTL section 8-1.4, but are not required to register pursuant to article 7-A.

13 NYCRR 92.2 - Estates

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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)Registration.

Estates with a charitable interest as defined in section 90.3(a)(1) of this Chapter are required to register pursuant to EPTL section 8-1.4. Estates in which the only charitable interest is a specific gift (either a specific amount of money or specific property) to one or more named charities exempt from Federal taxation pursuant to Internal Revenue Code section 501(c)(3) are not required to register pursuant to the EPTL.

(1)What registration documents to submit. To register with the Attorney General, an estate with a charitable interest shall submit all of the following documents:

(i)a copy of the notice of probate; and

(ii)a copy of the last will and testament and any codicils.

(2)What registration fees to submit. Estates with a charitable interest are not required to pay a registration fee pursuant to the EPTL. However, an EPTL filing fee is required when the estate submits a final report pursuant to subdivision (c) of this section.

(3)When to register. Estates with a charitable interest shall register within six months after the earlier of the date letters testamentary or preliminary letters testamentary are issued. Nothing in this Chapter shall be interpreted to waive any requirement to submit any estate-related documents to the Attorney General in a timely manner pursuant to any other provision of the laws of the State of New York, such as the requirement to submit the notice of probate pursuant to section 1409 of the Surrogate's Court Procedure Act.

(4)Where to register. Estates with a charitable interest shall submit their registration documents to the New York City office of the Attorney General's Charities Bureau, the Albany office of the Attorney General's Charities Bureau or the applicable Attorney General's Regional Office, in accordance with instructions issued by the Attorney General, or such other place as the Attorney General may designate.

(b)Periodic reports.

Estates with a charitable interest are not required to file periodic reports, but shall comply with any request made by the Attorney General for additional information or documentation pursuant to section 92.5 of this Part.

(c)Final reports.

Estates with a charitable interest are required to file a final report with the Attorney General.

(1)What final report documents to submit. A judicial or informal final accounting containing sufficient information for the purposes of the Attorney General's review shall constitute a complete final report for an estate with a charitable interest.

(2)What final report fees to submit. With the submission of a final report, estates with a charitable interest shall pay a filing fee based on the total value of all assets distributed or proposed to be distributed to charitable beneficiaries, including distributions resulting from specific and residuary gifts paid from principal or income, according to the following schedule:

(i)$25, if the total value of all such charitable assets is less than $50,000;

(ii)$50, if the total value of all such charitable assets is $50,000 or more but less than $250,000;

(iii)$100, if the total value of such charitable assets is $250,000 or more but less than $1 million;

(iv)$250, if the total value of such charitable assets is $1 million or more but less than $10 million;

(v)$750, if the total value of such charitable assets is $10 million or more but less than $50 million; or

(vi)$1,500, if the total value of such charitable assets is $50 million or more.

The EPTL filing fee is due at the time the final report is submitted to the Attorney General and is required for all estates with a charitable interest that are required to register with the Attorney General.

(3)Where to file final report. An estate with a charitable interest shall submit its final report to the New York City office of the Attorney General's Charities Bureau, the Albany office of the Attorney General's Charities Bureau or the applicable Attorney General's Regional Office, in accordance with instructions issued by the Attorney General, or such other place as the Attorney General may designate.

13 NYCRR 92.3 - Charitable remainder trusts

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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)Registration with notice of termination.

Charitable remainder trusts as defined in section 90.3(b)(1) of this Title are required to register pursuant to EPTL section 8-1.4. Pursuant to EPTL section 8-1.4(f)(1), such registration shall contain a notice of the termination of the interest of any party in a trust that would cause all or part of the trust assets or income to be applied to charitable purposes. Charitable remainder trusts are not required to submit to the Attorney General a separate notice of termination.

(1)What registration with notice of termination documents to submit. To register, a charitable remainder trust shall submit all of the following registration with notice of termination documents to the Attorney General and mail a copy to each identified current charitable beneficiary:

(i)CHAR001-RT (registration statement for charitable remainder trusts with notice of termination of intervening trust interest) or a successor form issued by the Attorney General, which shall include:

(a)identifying information, including the identity of the terminating interest (and, if applicable, the date of death of the individual whose interest terminated) and the identity of each charitable beneficiary;

(b)contact information for each trustee and attorney for the trust; and

(c)a statement that the trust has complied with the requirement to mail a copy of the notice of termination to each identified current charitable beneficiary; and

(ii)a copy of the trust instrument and any amendments.

(2)What registration and notice of termination fees to submit. Charitable remainder trusts are not required to pay a registration or notice of termination fee pursuant to the EPTL. However, an EPTL filing fee is required when the trust submits a final report pursuant to subdivision (c) of this section.

(3)When to submit and mail registration with notice of termination. Charitable remainder trusts shall submit their registration with notice of termination to the Attorney General and mail a copy of such registration with notice of termination to each identified current charitable beneficiary within six months after the date when, pursuant to the terms of the applicable trust instrument, all or part of the trust assets or income is required to be applied to charitable purposes.

(4)Where to submit and mail registration with notice of termination. Charitable remainder trusts shall submit their registration with notice of termination to the New York City office of the Attorney General's Charities Bureau, the Albany office of the Attorney General's Charities Bureau or the applicable Attorney General's Regional Office, in accordance with instructions issued by the Attorney General, or such other place as the Attorney General may designate. Charitable remainder trusts shall also mail a copy of such registration with notice of termination to each identified current charitable beneficiary at the last known address of such beneficiary or such other address for such beneficiary as may be determined from a diligent search.

(b)Periodic reports.

Charitable remainder trusts are not required to file periodic reports, but shall comply with any request made by the Attorney General for additional information or documentation pursuant to section 92.5 of this Part.

(c)Final reports.

Charitable remainder trusts are required to file a final report with the Attorney General.

(2)What final report fees to submit. With the submission of a final report, charitable remainder trusts shall pay a filing fee based on the total value of all assets distributed or proposed to be distributed to charitable beneficiaries, including distributions resulting from specific and residuary gifts paid from principal or income, according to the following schedule:

(i)$25, if the total value of all such charitable assets is less than $50,000;

(ii)$50, if the total value of all such charitable assets is $50,000 or more but less than $250,000;

(iii)$100, if the total value of such charitable assets is $250,000 or more but less than $1 million;

(iv)$250, if the total value of such charitable assets is $1 million or more but less than $10 million;

(v)$750, if the total value of such charitable assets is $10 million or more but less than $50 million; or

(vi)$1,500, if the total value of such charitable assets is $50 million or more.

The EPTL filing fee is due at the time the final report is submitted to the Attorney General and is required for all charitable remainder trusts that are required to register with the Attorney General.

(3)Where to file final report. A charitable remainder trust shall submit its final report to the New York City office of the Attorney General's Charities Bureau, the Albany office of the Attorney General's Charities Bureau or the applicable Attorney General's Regional Office, in accordance with instructions issued by the Attorney General, or such other place as the Attorney General may designate.

13 NYCRR 92.4 - Charitable lead trusts

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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)Registration.

Charitable lead trusts as defined in section 90.3(b)(2) of this Chapter are required to register pursuant to EPTL section 8-1.4.

(1)What registration documents to submit. To register with the Attorney General, a charitable lead trust shall submit all of the following documents:

(i)CHAR001-LT (registration statement for charitable lead trusts) or a successor form issued by the Attorney General, which shall include:

(a)identifying information, including the identity of each charitable beneficiary; and

(b)contact information for each trustee and attorney for the trust; and

(ii)a copy of the trust instrument and any amendments.

(2)What registration fees to submit. Charitable lead trusts are not required to pay a registration fee pursuant to the EPTL. However, an EPTL filing fee is required when the charitable lead trust submits each periodic report and its final report pursuant to subdivisions (b) and (c) of this section.

(3)When to register. Charitable lead trusts shall register within six months after the trust is funded.

(4)Where to register. Charitable lead trusts shall submit their registration documents to the New York City office of the Attorney General's Charities Bureau or such other place as the Attorney General may designate.

(b)Periodic reports.

Charitable lead trusts are required to file annual reports with the Attorney General.

(1)What annual report documents to submit. The following documents constitute a complete annual filing for a charitable lead trust:

(i)CHAR004 (annual filing for charitable lead trust) or a successor form issued by the Attorney General, which shall include:

(a)identifying information, including the identity of each charitable beneficiary and the fiscal year end of the annual report;

(b)contact information for each trustee and attorney for the trust and each financial institution where trust assets are held; and

(c)principal, income and total financial information for the trust, including charges; administration expenses, distributions to beneficiaries and other credits; liabilities; and fund balances; and

(ii)a copy of the trust's IRS form 5227 (split-interest trust information return) or a successor form.

(2)What annual report fees to submit. Charitable lead trusts shall pay an annual EPTL filing fee according to the following schedule:

(i)$25, if the total amount distributed to charity by the trust during the fiscal year is less than $50,000;

(ii)$50, if the total amount distributed to charity by the trust during the fiscal year is $50,000 or more but less than $250,000;

(iii)$100, if the total amount distributed to charity by the trust during the fiscal year is $250,000 or more but less than $1 million;

(iv)$250, if the total amount distributed to charity by the trust during the fiscal year is $1 million or more but less than $10 million;

(v)$750, if the total amount distributed to charity by the trust during the fiscal year is $10 million or more but less than $50 million; or

(vi)$1,500, if the total amount distributed to charity by the trust during the fiscal year is $50 million or more.

(3)When to file annual reports. A charitable lead trust shall file an annual report within six months after the end of its fiscal year. The extension request provisions for charitable organizations contained in section 91.5(f)(3) of this Chapter apply to annual reports of charitable lead trusts.

(4)Where to file annual reports. A charitable lead trust shall submit its annual reports to the New York City office of the Attorney General's Charities Bureau or such other place as the Attorney General may designate.

(c)Final reports.

Charitable lead trusts are required to file a final report with the Attorney General.

(1)What final report documents to submit. The following documents shall constitute a complete final annual report for a charitable lead trust:

(i)CHAR004 (annual filing for charitable lead trust) or a successor form issued by the Attorney General, which shall include:

(a)identifying information, including the identity of each charitable beneficiary and the end date of the annual report;

(b)contact information for each trustee and attorney for the trust and each financial institution where trust assets are held; and

(c)principal, income and total financial information for the trust, including charges; administration expenses, distributions to beneficiaries and other credits; liabilities; and fund balances; and

(ii)a copy of the trust's IRS form 5227 (split-interest trust information return) or a successor form for the year during which the charitable lead interest terminates.

(2)What final report fees to submit. Charitable lead trusts shall pay a final EPTL annual filing fee of $25, if the total amount distributed to charity by the trust during the fiscal year is $25,000 or more.

(3)When to file final report. A charitable lead trust shall file its final report within six months after the end of its fiscal year during which the lead charitable interest terminated. The extension request provisions for charitable organizations contained in section 91.5(f)(3) of this Chapter apply to final reports of charitable lead trusts.

(4)Where to file final report. A charitable lead trust shall submit its final report to the New York City office of the Attorney General's Charities Bureau or such other place as the Attorney General may designate.

13 NYCRR 92.5 - Attorney General authority to require additional information or documentation

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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 trust or estate with a charitable interest as part of its registration, periodic report, final report or notice of termination, the Attorney General may require a trust or estate with a charitable interest to submit any information or documentation relevant to the Attorney General's review of such entity, including without limitation a periodic accounting, a detailed securities schedule, IRS form 706 (United States estate [and generation-skipping transfer] tax return), IRS form 1041 (U.S. income tax return for estates and trusts) and New York State Department of Taxation and Finance ET-90 (New York State estate tax return) or successor forms.

13 NYCRR 92.6 - Certification requirement

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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

For each registration, periodic report, final report or notice of termination required to be submitted by a trust or estate with a charitable interest pursuant to this Part, a trustee, executor or other authorized individual shall certify under penalties for perjury that, to the best of his or her knowledge and belief, such submission is true, correct and complete in accordance with the laws of the State of New York applicable to such submission.

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