Charitable organization
Compiled text through Jan 15, 2026
Register checked through Jul 29, 2026
No later Register activity identified in this check.
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
- DOS-05-21-00013-RP · Revised rulemaking · Sep 1, 2021
- Source snapshot
- Jun 6, 2026
For the purposes of this Chapter, charitable organization shall mean an organization that is organized and/or operated for charitable purposes, whether or not exempt from Federal income taxation, that is required to register with the Attorney General pursuant to the EPTL and/or article 7-A.
(a)The term charitable organization includes any domestic or foreign corporation, unincorporated association or other legal entity, other than a trust or estate with a charitable interest (defined in section 90.3 of this Chapter), that is organized and/or operated for charitable purposes, including without limitation:
(1)type B New York not-for-profit corporations;
(2)type A, C and D New York not-for-profit corporations that are organized and/or operated for charitable purposes;
(3)organizations exempt from Federal income taxation pursuant to United States Internal Revenue Code (the code) section 501(c)(3), including wholly charitable trusts; and
(4)organizations exempt from Federal income taxation pursuant to another code section that are organized and/or operated for charitable purposes.