How to Start a Nonprofit in New York

The steps

Six steps, in the order they happen.

1. Check whether the purpose needs another agency's consent.

   Under section 404 of the Not-for-Profit Corporation Law, some purposes need written approval from another state agency, and that consent must be attached to the certificate of incorporation when it is filed. The certificate itself asks, in its Paragraph Fourth, whether any consent is required.

   Founders who plan a school, a children's program or a health-related service should settle this first, because the approval has its own process and can set the timeline for everything else. The list under the steps names the agencies the Department of State describes.

   Sources: DOS incorporation instructions

2. Choose a name and recruit three directors.

   The name must be distinguishable from the names of other corporations, limited liability companies and limited partnerships on file with the Department of State, and it must include a corporate indicator such as Inc., Corp. or Ltd. Charitable corporations qualify for an exemption from that requirement only in narrow circumstances, such as relief for the poor and needy, religious purposes or forming a bar association. The name cannot suggest a purpose or power the corporation was not formed for, and it must be identical in Paragraph First, in the form's title and in the title on the last page.

   The Department adds that a name availability inquiry or a name reservation does not guarantee final approval. Approval happens only when the certificate is filed. The certificate must also name at least three initial directors with their addresses.

   Sources: DOS incorporation instructions

3. File the certificate of incorporation.

   The certificate of incorporation is the document that brings a New York not-for-profit corporation into existence. The filing fee is $75, payable to the Department of State, and a certified copy costs an additional $10. Expedited handling is available for an extra charge. Attach any agency consent identified in the first step.

   The Department of State's instructions are labeled DOS-1511-Instr. (Rev. 4/26). Use the form and instructions the Department currently publishes.

   Sources: DOS incorporation instructions, DOS fee schedule

4. Apply to the IRS for 501(c)(3) status.

   Forming a New York corporation does not make it tax-exempt. The federal application is Form 1023, with a $600 user fee, or the shorter Form 1023-EZ, with a $275 user fee, for smaller organizations that pass the eligibility worksheet in the form instructions. Both are filed electronically on Pay.gov, and the IRS returns paper applications. The IRS notes that the amounts can change.

   The IRS answers with a determination letter, the written ruling that recognizes the exemption.

   Sources: IRS fee page, IRS e-filing notice

5. Register with the Attorney General's Charities Bureau.

   The Attorney General states that all charitable organizations operating in New York are required by law to register and file annual financial reports. Most organizations that hold property for charitable purposes, carry out charitable activities or solicit contributions in New York, including grants from foundations and government, must register with the Charities Bureau.

   Initial registration requires an employer identification number (EIN), the certificate of incorporation or other organizing document, and the bylaws or other rules document. Two signatories are needed: the president or another authorized officer, and the chief financial officer, treasurer or another person with fiscal responsibility. Bylaws are the internal rules for how the board meets, votes and replaces its members.

   Sources: AG Charities Bureau

6. Apply to the Department of Taxation and Finance for sales tax exemption.

   New York requires its own application for sales tax exemption. An organization applies on Form ST-119.2, the Application for an Exempt Organization Certificate, submits the documentation described in the form instructions and attaches its 501(c)(3) determination letter if it has one. The organization must show that it is organized and operated exclusively for one or more exempt purposes, and its federal EIN does not serve as its sales tax exemption number.

   Sources: Tax Dept. exempt organizations

After you form

Staying in good standing.

After the corporation is running, the main state obligation is the annual financial report to the Attorney General.

Sources

Where each figure comes from.

• New York Department of State, Not-for-Profit Incorporation Instructions
• New York Department of State, Fee Schedules
• New York Attorney General, Charities annual filing (CHAR500)
• New York Attorney General, Instructions for Form CHAR500-C
• New York Department of Taxation and Finance, Sales tax exempt organizations
• IRS, Form 1023 and 1023-EZ: amount of user fee
• IRS, Changes to the exempt organization determinations process

Last verified November 8, 2026. Fees and rules change, so confirm with the agency before you file. This page is general information and not legal or tax advice.