Articles of Incorporation

• Reserves your name so no other organization can incorporate under the same name in New York State.

• State recognizes your organization as an incorporated nonprofit organization conducting nonprofit activities

• Prepare certificate of incorporation form. Includes: purposes, incorporators, and location of corporation

• Submit form to OCFS and the Dept of Education for a name search.

• Submit form & responses to NYS Dept. of State

• NYS Dept. of State Divisions of Corporation form DOS-1511 and instructions can be downloaded from the NYS Dept. Of State website.

• Filing fee is $75.00, extra fees for expedited handling or certified copies. Receipt for fee can serve as certificate.

Federal Employer Identification Number

• Identification number needed for IRS to track your reports and 1023 Tax exempt application.

• Also needed to open a bank account in group name

• File with IRS as a nonprofit, to receive # even if you do not have employees.

• Application process is simple and can be conducted by phone.

•IRS Form SS-4. See IRS website. for form and instructions. Phone application # 1-516-447-4955

• No fee

Federal Tax Exemption under Section 501(c)(3)

• Recognition by the IRS as tax exempt from paying income tax on most revenues.

• Donations made to your organization are tax deductible

• File with the IRS as a tax-exempt organization, preferably with 27 months of the date of incorporation.

• Requires statement of revenues and expenses since incorporation or last 3 years.

•IRS Publication 557 and Form 1023 on IRS website. Attach bylaws and certificate of incorporation.

• Filing feel is $300 for organizations with assets less than $10,000.

NYS Tax Exemption Certificate

•Provides NYS Exempt Organization number which allows you to make tax-exempt purchases and sales

• File application for exempt org. certificate with NYS Dept of Taxation and Finance.

• Form ST-119.2 & instructions on NYS Dept. of Taxation website. Attach bylaws, certif. of incorp, IRS tax exempt letter, most recent FY financial report

• No fee

NYS Charities Registration

• Officially registers your organization as a charity to solicit funds and do business, or own property in NYS

• Charities Registration Statement must be filed with Atty. General for any organization which does business in NY for charitable purposes or solicits contributions in excess of $25,000.

• CHAR 410 and instructions available on Bureau of Charities website. Attach bylaws, certificate of incorporation, IRS tax exempt letter, and most recent year financial report.

• Filing fee is $25 under $50,000 in assets