New York

Audit Required YES If revenue $250,000 or more. CPA review if between $100,000 and $250,000.
Due Date Within 4 1/2 months of Fiscal Year end.
Fee 10.00 If revenue is below $250,000. $25 if fee is $250,000 or more.
Financial Report YES Must be reviewed by CPA if revenue $100,000 - $250,000.
Important Note
Annual IRS 990 YES
Initial Audit YES If over $250,000 in revenues (CPA review if between 100,000-$250,000).
Initial Bylaws YES
Initial Certificate or Articles Of Incorporation YES
Make Checks Payable To NYS Department of Law
E-Mail Contact
Exemption from annual registration upon request NO
Fees 10.00 If revenue is below $250,000. $25 if revenue is $250,000+ (Other fees required by those registered under EPTL)
Fundraiser Contracts NO
Governing Law
Important Note
Contact Karin K. Goldman, Asst. Attorney General (212) 416-8401
IRS Determiniation Letter YES (Must also submit copy of IRS Form 1023 or 1024).
IRS Form 990 YES
Mailing Address Dept. of Law, Charities Bureau, 120 Broadway 3rd fl., New York, NY 10271
Signature Required NO
Period Covered Indefinite.
Renewal Due Date
Required Signatures Two, President and director or chief fiscal officer.
Resident Registered Agent Required NO (Secretary of State may be designated).