Form CHAR410: New York Charities Registration Steps, Fees, and Exemptions

Form CHAR410 is the initial registration statement charitable organizations file with the New York Attorney General’s Charities Bureau before soliciting donations from New York residents or holding charitable assets in the state. You submit it through the Charities Bureau’s online portal, attach your governing documents and IRS paperwork, pay a $25 fee if you plan to solicit contributions, and have two officers e-sign the application. Once the Bureau approves the filing, you receive a registration number that you’ll use on every future filing.

Figure Out Which Registration Type Applies

Before you open the form, identify which of New York’s two charities laws covers you, because the answer sets your fee, your future filing deadlines, and whether any exemption is available.

Article 7-A of the Executive Law applies to any charity that solicits contributions from people in New York. Under Section 172, registration must happen before solicitation begins, and the requirement applies regardless of where the organization is physically based.¹ If you’re asking New Yorkers for money, this law reaches you.

Section 8-1.4 of the Estates, Powers and Trusts Law (EPTL) is the second trigger. It covers any trustee — broadly defined to include individuals, corporations, and other entities — that holds or administers property for charitable purposes in New York, along with New York nonprofit corporations formed for charitable purposes and foreign nonprofits doing business or holding property in the state.² EPTL registration is due within six months of receiving property or income that will be applied to charitable purposes in New York.

The CHAR410 offers three registration types: Article 7-A only, EPTL only, or Dual.³ A New York nonprofit that fundraises publicly and holds assets in the state usually registers as Dual. An out-of-state charity that only solicits New Yorkers registers under Article 7-A. A private foundation that holds New York assets but doesn’t solicit the public might register under EPTL alone.

Check Whether You’re Exempt First

Section 172-a of the Executive Law exempts several categories of organizations from Article 7-A registration:⁴

Religious corporations, other religious agencies, and charities operated, supervised, or controlled by a religious organization.
Charities receiving less than $25,000 in gross contributions in a fiscal year that use no professional fundraisers or fundraising counsel. If contributions cross $25,000 mid-year, the organization has 30 days to register.
Educational institutions that solicit only from students, alumni, faculty, trustees, and their families.
Fraternal, patriotic, social, alumni, law enforcement support, and historical societies chartered by the Board of Regents, if they solicit only from their own members.
Persons collecting for a specific named individual, provided every dollar reaches that person with no deductions.
Charities funded by a registered federated fund or united way that receive no more than $25,000 in additional contributions and use only unpaid volunteer fundraisers.

Here’s the trap. Article 7-A and EPTL exemptions are independent. A small nonprofit under the $25,000 threshold that owns real estate used for charitable purposes in New York is exempt from Article 7-A but still has to register under the EPTL.⁵ To claim an exemption, you still file the CHAR410 — Part E is where you mark the exemption, and Schedule E carries the supporting documentation.⁶

Gather Your Documents and Information

Missing an attachment is the most common reason a registration stalls. The regulations require four categories of documents even if you are claiming an exemption:⁷

Your certificate of incorporation, trust agreement, or other organizing document, plus any amendments.
Current bylaws or organizational rules, plus any amendments.
IRS Form 1023 or 1024 (your application for tax-exempt recognition), if you filed one.
The IRS determination letter granting tax-exempt status, if applicable.⁸

Have digital copies ready to upload. Alongside the attachments, keep the following on hand as you work through the form:

Federal Employer Identification Number (EIN).
Exact legal name as printed on your formation documents.
Names, titles, mailing addresses, and term end dates for every officer, director, and trustee.
The month your annual accounting period ends, which sets your future filing deadlines.
Your NTEE code (the National Taxonomy of Exempt Entities classification).
Dates you began conducting activity, holding assets, and soliciting contributions in New York.
Names and contact information for any professional fundraisers or fundraising counsel under contract.
Any other names or aliases used for fundraising, including county-level registrations.
The physical address where books and records are kept.

Working Through the Form

The CHAR410 is completed inside the Charities Bureau’s online system. It walks through several parts.

Part A: Identification

Legal name, mailing address, principal New York address if different, EIN, website, and a primary contact with phone and email.⁸ The name has to match your organizing document exactly. Any discrepancy will be flagged.

Part E: Exemption Request

If you are claiming an exemption under Article 7-A, the EPTL, or both, mark it here and attach Schedule E. Skip this section if you’re not claiming any exemption.

Part F: Organization Structure

Select your organization type (corporation, trust, unincorporated association, and so on), and for New York not-for-profits specify which subtype. Enter your formation date and state of formation, list every chapter, branch, or affiliate, and provide every officer, director, trustee, and key employee with addresses and term-end dates. Disclose prior names and any prior New York charities registration numbers.

Part G: Organization Activities

Describe what your organization does. Keep the language consistent with your formation documents — don’t draft new purpose language that differs from your certificate of incorporation. Set the month your accounting period ends; that decision drives your future CHAR500 due dates. State whether you plan to solicit contributions in New York. List any professional fundraisers or fundraising counsel with their addresses and contract dates. The form also asks whether the organization has ever been enjoined from soliciting, found to have engaged in unlawful practices, or had a registration suspended or revoked. Answer honestly; the Bureau checks.

Part H: Federal Tax-Exempt Status

Enter the dates you applied for and received (or were denied, or had revoked) federal tax-exempt status, and identify the Internal Revenue Code provision you’re exempt under, most commonly Section 501(c)(3).

Part B: Certification

Two signatures are required: the president or another authorized officer, and the chief financial officer or treasurer.⁹ The online system emails both signatories a link to review and e-sign. Enter working email addresses for both people before submitting; the registration won’t close out until both signatures land.

Fee and Submission

Article 7-A and Dual registrants pay a $25 fee at submission.¹⁰ EPTL-only filers and organizations requesting an Article 7-A exemption owe nothing with the initial CHAR410. Payment runs through the portal.

The full submission — document uploads, data entry, fee, and signature emails to your two signatories — happens online. When both e-signatures are complete, the system issues a confirmation of receipt. The Bureau then reviews the filing against Article 7-A and EPTL requirements. If it’s incomplete or contains errors, expect a rejection, at which point Form CHAR410-R is used to resubmit. After approval, changes are made through Form CHAR410-A.⁹

After Approval

On approval, the Bureau assigns a unique registration number and sends written confirmation.¹¹ Keep it accessible. That number goes on every future annual filing, amendment, and piece of correspondence with the Bureau.

Registration is not a one-time event. Every registered organization files Form CHAR500 annually, with the deadline pegged to the fiscal year-end you set on the CHAR410: Article 7-A and Dual filers are due four and a half months after year-end, while EPTL-only filers have six months plus an automatic 180-day extension.¹² Article 7-A filers pay a flat $25 with the CHAR500; EPTL filers pay on a net-worth sliding scale; Dual filers pay both.¹³

What Happens If You Skip Registration

Soliciting in New York without registering violates Article 7-A. Under Section 175 of the Executive Law, the Attorney General can go to Supreme Court to enjoin further solicitation, cancel a prior registration, award restitution, damages, penalties, and costs, remove directors responsible for the violation, or dissolve the corporation.¹⁴ Penalty amounts are set by the court on the circumstances. The practical consequence hits sooner: an unregistered charity can’t legally fundraise in New York, which cuts off campaigns, many grant applications, and online donations from New York residents without exposure. Organizations whose registrations are cancelled pay a $150 re-registration fee plus any delinquent annual filing fees.¹⁵

1
New York State Senate. New York Executive Code 172 – Registration of Charitable Organizations
2
New York State Senate. New York Estates Powers and Trusts Law EPT 8-1.4
3
New York State Attorney General. Title 13 New York Code of Rules and Regulations Chapter V – Section 91.2
4
New York State Senate. New York Executive Law 172-A – Certain Persons Exempted
5
Legal Information Institute. N.Y. Comp. Codes R. and Regs. Tit. 13 91.4 – Initial Registration
6
New York State Attorney General. Title 13 New York Code of Rules and Regulations Chapter V – Section 91.4(e)
7
New York State Attorney General. Title 13 New York Code of Rules and Regulations Chapter V – Section 91.4(a)
8
Justia. Form CHAR410 – Registration Statement for Charitable Organizations
9
New York State Attorney General. Online Charities Registration User Guide
10
Legal Information Institute. N.Y. Comp. Codes R. and Regs. Tit. 13 91.4 – Initial Registration – Section: (b) What Fees to Submit
11
NYC.gov. Charities Bureau Overview
12
New York State Attorney General. CHAR500 Annual Filing Instructions
13
New York Office of the Attorney General. CHAR500 Annual Filing for Charitable Organizations
14
New York State Senate. New York Executive Law EXC 175 – Enforcement by Attorney General
15
New York State Attorney General. Title 13 New York Code of Rules and Regulations Chapter V – Section 91.9