How to Form a 501c3 Nonprofit Corporation in New York

Anyone who wishes to form a 5013 nonprofit corporation in New York must first register their nonprofit business in the state of New York. This is done in the same way a for-profit business registration is done: by filing Nonprofit Articles of Incorporation with the state, pursuant to the Nonprofit Corporation Law of the New York Corporations Code. New York distinguishes between four types of nonprofits: types A through D.

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After your nonprofit corporation is registered with the state, if your business is formed for certain authorized purposes, you can apply for 501c3 status with the IRS. This status, and the tax benefits associated with the status, is not available to businesses formed for profit or to nonprofit corporations not formed for one of the expressly allowed purposes.

Register your Nonprofit Corporation in New York

Your Nonprofit Corporation’s Articles of Incorporation will include much the same information as a for-profit New York corporation, with the exception of a more detailed purpose statement and, if applicable, the clauses required by the IRS in order to later obtain 501c3 status.

Your Nonprofit Articles will include, at minimum, the following:

  • Business name, including required corporate designator or abbreviation
  • Statement regarding Section 102(a)(5) of the Not-for-Profit Corporation Law
  • Specific purpose statement
  • Approval from any state agencies under which your purpose falls
  • Type of corporation, each of which include specific purposes
  • County in which the business is located
  • Person responsible for receiving service of process on behalf of the corporation
  • Certain language the state and/or IRS will require in order to grant tax-exempt status

Once placed on file by the Secretary of State, your organization becomes a legal entity and is authorized to do business in the state of New York. If you intend to form a 501c3 Nonprofit Corporation, you are now able to begin the tax-exempt status application process with the IRS.

Applying for 501c3 Tax-Exempt Status from the IRS

There is a great deal of information the IRS will need about your business in order to grant you tax-exempt status. Some of the information you can expect to provide is as follows:

  • Form 1023
  • Articles of Incorporation, including specific 501c3 language
  • Three years of donation estimates
  • Detailed description of your business activities
  • Three years of expense estimates
  • Bylaws
  • Conflict of Interest form
  • Information about any organization from which you are involved in fundraising or donations
  • Depending on the amount of compensation they are to receive, a list of any independent contractors or officers
  • Copies of any leases or contracts with any of the above persons

This is by no means a comprehensive list of the information the IRS will require. Depending on your intended business activity, you may be required to provide further information or documentation.

When you use Click and Inc to file your 501c3, we make sure the required 501c3 language is present in your state Articles of Incorporation from the very beginning. Learn more about forming a 501c3 Nonprofit.

Further Responsibilities of a New York Nonprofit Corporation

You must keep detailed accounts of your records, minutes, members, and other information. A Corporate Kit is a great way to keep all of your documents in order in one place.

New York requires that a member meeting is held every year to elect directors and conduct business affairs. The schedule for the meeting should have been decided on and stated in the bylaws.

If any of the above information changes, you will need to file an amendment to alert the state of those changes. Failure to do so could result in the state being unable to contact you with valuable filing and renewal notices, which may cause certain late fees to be incurred.

You will be required to obtain an Employee Identification Number, also known as an EIN. The EIN is obtained through the IRS. It is best to check with the IRS or a legal advisor to determine what other IRS requirements are present for a 501c3 Corporation.

Depending on your purpose and your local jurisdictions, you may be required to open any number of Business Licenses at the state, county, or town level. Learn more about our Business License Services to streamline the process.

Other Types of Businesses in New York

For information on other types of businesses in New York, please explore the links below.