Question
Requirements for forming a non-profit organization in New York state
Answers
GPT-4o mini
Forming a non-profit organization in New York State involves several key steps and requirements. Here is an outline of the general process:
### 1. Choose a Name
- **Unique Name**: The name of your organization must be distinguishable from other entities registered in New York. You can check name availability through the New York Department of State's website.
- **Name Restrictions**: Certain terms may be restricted or require prior approval (e.g., "Cooperative," "Bank," etc.).
### 2. Appoint a Board of Directors
- **Minimum Requirements**: New York requires at least three board members, and they cannot be related. All members must be individuals (not entities).
### 3. Draft and Adopt Bylaws
- **Bylaws**: Create a set of bylaws that outline the governance structure, roles, and responsibilities of members and directors, as well as procedures for meetings.
- **Approval**: Bylaws must be approved by the board of directors.
### 4. File Certificate of Incorporation
- **Form**: Complete the Certificate of Incorporation for a Non-Profit Corporation (Form NP-1).
- **Filing Requirements**: Include the organization's name, purpose, registered agent, and the number of members (if applicable).
- **Filing Fee**: Submit the form to the New York Department of State along with the applicable filing fee (typically around $75).
### 5. Obtain an Employer Identification Number (EIN)
- **IRS Application**: Apply for an EIN from the Internal Revenue Service (IRS) online. This number is necessary for tax purposes and to open a bank account.
### 6. Apply for Tax-Exempt Status
- **State and Federal**: To operate as a tax-exempt organization, you must apply for 501(c)(3) status with the IRS (and potentially a state exemption).
- **IRS Form 1023**: Complete and submit IRS Form 1023 or Form 1023-EZ (for smaller organizations) to request federal tax-exempt status.
### 7. Register with the New York State Charities Bureau
- If your organization will be soliciting donations, you may need to register with the New York State Attorney General’s Charities Bureau. This typically involves filing a Charitable Organization Registration Form.
### 8. Comply with Ongoing Requirements
- **Annual Filings**: Non-profits must file annual reports with the state and maintain their tax-exempt status by complying with federal and state requirements.
- **Record Keeping**: Maintain accurate records of finances, meetings, and activities.
### 9. Obtain Necessary Licenses and Permits
- Depending on your activities, you may need specific local business permits or licenses.
### Conclusion
It is advisable to consult with an attorney specialized in non-profit law to ensure that all requirements are met and the organization is set up correctly. Additionally, various organizations and resources can provide guidance and assistance throughout the process.
### 1. Choose a Name
- **Unique Name**: The name of your organization must be distinguishable from other entities registered in New York. You can check name availability through the New York Department of State's website.
- **Name Restrictions**: Certain terms may be restricted or require prior approval (e.g., "Cooperative," "Bank," etc.).
### 2. Appoint a Board of Directors
- **Minimum Requirements**: New York requires at least three board members, and they cannot be related. All members must be individuals (not entities).
### 3. Draft and Adopt Bylaws
- **Bylaws**: Create a set of bylaws that outline the governance structure, roles, and responsibilities of members and directors, as well as procedures for meetings.
- **Approval**: Bylaws must be approved by the board of directors.
### 4. File Certificate of Incorporation
- **Form**: Complete the Certificate of Incorporation for a Non-Profit Corporation (Form NP-1).
- **Filing Requirements**: Include the organization's name, purpose, registered agent, and the number of members (if applicable).
- **Filing Fee**: Submit the form to the New York Department of State along with the applicable filing fee (typically around $75).
### 5. Obtain an Employer Identification Number (EIN)
- **IRS Application**: Apply for an EIN from the Internal Revenue Service (IRS) online. This number is necessary for tax purposes and to open a bank account.
### 6. Apply for Tax-Exempt Status
- **State and Federal**: To operate as a tax-exempt organization, you must apply for 501(c)(3) status with the IRS (and potentially a state exemption).
- **IRS Form 1023**: Complete and submit IRS Form 1023 or Form 1023-EZ (for smaller organizations) to request federal tax-exempt status.
### 7. Register with the New York State Charities Bureau
- If your organization will be soliciting donations, you may need to register with the New York State Attorney General’s Charities Bureau. This typically involves filing a Charitable Organization Registration Form.
### 8. Comply with Ongoing Requirements
- **Annual Filings**: Non-profits must file annual reports with the state and maintain their tax-exempt status by complying with federal and state requirements.
- **Record Keeping**: Maintain accurate records of finances, meetings, and activities.
### 9. Obtain Necessary Licenses and Permits
- Depending on your activities, you may need specific local business permits or licenses.
### Conclusion
It is advisable to consult with an attorney specialized in non-profit law to ensure that all requirements are met and the organization is set up correctly. Additionally, various organizations and resources can provide guidance and assistance throughout the process.