Current through Register Vol. 46, No. 12, March 20, 2024
(a)
Charitable organizations.
The registration of a charitable organization will only be
closed if the organization demonstrates that it has dissolved or otherwise
formally ceased operations.
(1)
Corporations.
(i) If the organization was
incorporated, it must be dissolved before the Attorney General can close its
registration. If the organization has a certificate of dissolution from the New
York Department of State, or from a similar government agency in a different
state, it must be submitted along with the CHAR500 or a successor form marked
"final filing," with all required attachments to that form.
(ii) If the organization was incorporated and
does not have a certificate of dissolution but does have a court-approved plan
of dissolution, the organization must complete the dissolution process and then
submit to the Attorney General a copy of that certificate of dissolution. New
York corporations obtain the certificate of dissolution from the New York State
Department of State, Division of Corporations.
(iii) If the organization was incorporated
and has ceased operations but does not have a certificate of dissolution and
does not have a court-approved dissolution plan, the organization must start
and complete the dissolution process.
(b)
Wholly charitable trusts.
If the organization was formed as a wholly charitable trust,
it may request that the Attorney General close its registration by
submitting:
(1) a cover letter
explaining the reasons for closure; and
(2) a copy of the CHAR500 or a successor form
marked "final filing"; and
(3) a
copy of IRS Form 990, 990-EZ or 990-PF marked "final return," if applicable;
and
if the assets were transferred to another organization, proof
that the other organization received the assets (for example, a letter from the
recipient organization, signed by an officer, stating that it received the
transfer); and
(4) a
judicial or informal final accounting containing sufficient information for the
purposes of the Attorney General's review.
(c)
Unincorporated
organizations.
If the organization was never incorporated, it may request
that the Attorney General close the registration by submitting:
(1) a cover letter explaining the reasons for
closure; and
(2) a copy of the
CHAR500 or a successor form marked "final filing"; and
(3) a copy of IRS form 990, 990-EZ or 990-PF
marked "final return," if applicable; and if the assets were transferred to
another organization, proof that the other organization received the assets
(for example, a letter from the recipient organization, signed by an officer,
stating that it received the transfer).
