How to File the CHAR500: New York Annual Filing for Charitable Organizations

To file the CHAR500, log into the New York Attorney General’s Charities Bureau portal at charitiesfiling.ag.ny.gov, complete the online form using figures from your federal Form 990, upload your financial statement and Schedule B (or a New York contributions statement in its place), route the form to two officers for electronic signature, and pay the applicable fees. Calendar-year Article 7-A and dual registrants have a baseline deadline of May 15, with an automatic 180-day extension carrying most filers to November 15.

Confirm Whether You Have to File

Two New York statutes trigger CHAR500 obligations. Executive Law Article 7-A covers charities that solicit contributions from New Yorkers or from government agencies in the state. EPTL Section 8-1.4 covers organizations holding property or conducting charitable activities in New York.¹ Many organizations register under both and file a single CHAR500 as “dual” registrants.²

A few groups are outside Article 7-A: religious organizations that do not solicit from the public, educational institutions operating within the scope of their educational purposes, and fraternal or social organizations that do not solicit from the public.³ Organizations receiving less than $25,000 in contributions in a fiscal year and not using a professional fundraiser are also exempt from Article 7-A. An exemption from Article 7-A does not automatically release you from the EPTL side, so if you hold charitable assets in the state, check that requirement separately.

Documents and Information to Gather

Pull these together before you start the online form:

Your EIN and the exact beginning and ending dates of the fiscal year you are reporting.
A complete copy of your IRS Form 990, 990-EZ, or 990-PF (and 990-T if applicable) with all schedules.⁴
Schedule B in the correct form. Public charities can either submit a redacted Schedule B with donor names and street addresses removed (leaving donation amounts and donor states), or submit a statement showing the gross amount of contributions received from individuals and entities in New York. Private foundations must submit the complete, unredacted Schedule B.⁵
Schedule 4b, if you received any government grants during the reporting period.⁴
Your financial statement at the level required for your revenue (see below).
Current email addresses for the two officers who will sign electronically.

Which Financial Statement to Attach

Executive Law Section 172-b sets three tiers, keyed to gross revenue and support for the fiscal year:⁶

Over $1,000,000: an independent CPA audit report, with an opinion that the statements are presented fairly and conform to generally accepted accounting principles.
$250,000 to $1,000,000: an independent CPA review report, providing limited assurance through inquiries and analytical procedures.
Under $250,000: an unaudited financial report on forms prescribed by the Attorney General.

The audit or review must come from an independent certified public accountant. If your revenue crossed a threshold during the year, you file at the higher tier for that year.

Calculating Your Filing Fee

Dual registrants pay two components; single-statute filers pay one. The portal totals them automatically from the figures you enter.

The Article 7-A fee is $25 if you used a professional fundraiser or fundraising counsel during the period. Otherwise, it is $0 if you are exempt from the Article 7-A annual report, $10 if total support and revenue are under $250,000, and $25 if they are $250,000 or more.³

The EPTL fee scales with net worth (total fund balance) at the end of the reporting period:⁷

Under $50,000: $25
$50,000 to under $250,000: $50
$250,000 to under $1 million: $100
$1 million to under $10 million: $250
$10 million to under $50 million: $750
$50 million or more: $1,500

Deadlines and the Automatic Extension

Article 7-A and dual filers must submit the CHAR500 by the 15th day of the fifth month after the fiscal year closes. For a calendar-year organization, that is May 15.⁶ EPTL-only filers have six months after fiscal year-end, meaning June 30 for calendar-year organizations.⁸

The Charities Bureau grants an automatic 180-day extension to every registrant with no written request required. For a calendar-year Article 7-A or dual filer, that pushes the deadline to November 15. For a calendar-year EPTL-only filer, it moves to December 31.⁸ The Bureau reserves the right to deny an extension at its discretion.

An IRS extension for your Form 990 is a separate process. Getting more time from one office does not get you more time from the other.

Submitting Through the Online Portal

All CHAR500 filings go through charitiesfiling.ag.ny.gov.⁹ You enter identifying information, fiscal year dates, and financial figures directly. The system asks whether you used professional fundraisers and about any government grants received. You upload the federal return with all schedules, your financial statement, and either your redacted Schedule B, the alternative New York contributions statement, or (for private foundations) the full Schedule B.

Two officers must sign electronically:¹⁰

The president or another authorized officer.
The chief financial officer or treasurer.

The portal emails the form to each officer for review and e-signature. Both attest that the information is truthful and complete. If either email address is wrong, the form sits until you fix it, so confirm both before you begin. Once both signatures are captured, the portal moves to the payment screen and accepts electronic payment.

After You File

The portal generates a confirmation receipt on submission. Save it to your permanent records.

Most of the CHAR500 becomes public through the Attorney General’s registry. Federal law separately requires tax-exempt organizations to make Form 990 available for public inspection for three years from the due date or actual filing date, whichever is later, including all schedules and attachments, though public charities are not required to disclose the names and addresses of contributors.¹¹ Posting the return on your own website satisfies the copy-on-request duty but not the in-person inspection duty.

You can confirm that your registration shows as current through the public registry search at charities-search.ag.ny.gov.¹² Donors and grantmakers use the same tool.

Missing the Deadline

If an Article 7-A or dual registrant fails to file a complete annual filing on time, its registration to solicit is “deemed no longer in effect,” and it legally cannot solicit contributions in New York until reinstated.¹³

Reinstatement requires Form CHAR410-R (a re-registration statement), all delinquent annual filings for every missed year up to a maximum of six years, and a $150 re-registration fee on top of the overdue filing fees. The re-registration must be signed by both the president (or authorized officer) and the CFO or treasurer, and the entire package must be submitted together.¹³ The Attorney General can also seek civil penalties for noncompliance.¹⁴

1
New York State Attorney General. New York Code – Executive Law Article 7-A and Estates, Powers and Trusts Law Section 8-1.4
2
New York State Attorney General. Charities Annual Filing (CHAR500)
3
New York State Attorney General. 13 New York Code of Rules and Regulations Chapter V
4
New York State Office of the Attorney General. CHAR500 New York State Charities Form
5
Lawyers Alliance for New York. Update on What to File with the New York CHAR500
6
New York State Senate. New York Code EXC 172-B – Reports by Registered Charitable Organizations
7
New York State Regulations. N.Y. Comp. Codes R. and Regs. Tit. 13 Section 91.5 – Annual Filing – Section: What Fees to Submit
8
New York State Attorney General. 180 Day Extension of Time to File is Granted
9
New York State Attorney General. Charities, Nonprofits and Fundraisers Forms and Instructions
10
New York State Attorney General. Charities Registration
11
Internal Revenue Service. Public Disclosure and Availability of Exempt Organization Returns and Applications: Public Disclosure Overview
12
New York State Attorney General. Welcome to the Charities Bureau Registry Search
13
New York Codes, Rules and Regulations. 13 CRR-NY 91.9
14
New York State Office of the Attorney General. CHAR500 Instructions for Completing Your NY Annual Filing