New York Codes, Rules and Regulations
Title 13 - DEPARTMENT OF LAW
Chapter V - CHARITABLE USES AND PURPOSES
Part 91 - CHARITABLE ORGANIZATIONS
Section 91.3 - Registration exemption
Universal Citation: 13 NY Comp Codes Rules and Regs ยง 91.3
Current through Register Vol. 46, No. 39, September 25, 2024
Certain organizations are exempt from registration with the Attorney General. Unregistered organizations that are exempt from registration are not required to submit an exemption request to the Attorney General, except that an organization that receives a failure to register notice from the Attorney General but believes it is exempt from registration must claim an exemption from registration. Organizations that wish to request exemption from registration under article 7-A or the EPTL or both, shall claim such exemption by completing the appropriate registration, amended registration or re-registration statement form, defined in sections 91.4, 91.8 and 91.9, respectively, of this Part, or a successor form, including the exemption request section of such form, and attaching schedule E (request for exemption for charitable organizations) or a successor form along with all required attachments listed in both the registration and exemption request forms.
(a) EPTL registration exemption claims.
An organization is exempt from registration under the EPTL if it fits any of the following definitions:
(1) Organization is not charitable (EPTL
section 8-1.4[a]).
(2) Organization
does not conduct activity in NY State (EPTL section 8-1.4[a] ).
(3) Organization is a government agency or is
controlled by a government agency (EPTL section 8-1.4[b][1] ).
(4) Organization reports annually to either
the U.S. Congress or the NY State Legislature (EPTL section
8-1.4[b][2]).
(5) Organization is
incorporated under the religious corporations law or is another type of
organization with a religious purpose or is operated, supervised or controlled
by or in connection with a religious organization (EPTL section 8-1.4[b][3]
).
(6) Organization is an
educational institution, museum or library incorporated under the NY State
Education Law or by special act (EPTL section 8-1.4[b][4]).
(7) Organization is a hospital, skilled
nursing facility or diagnostic/treatment center (EPTL section 8-1.4[b][5]
).
(8) Organization is a membership
organization (fraternal, patriotic, social, student, alumni, veterans) (EPTL
section 8-1.4[b][6]).
(9)
Organization is a volunteer firefighters or volunteer ambulance service
organization (EPTL section 8-1.4[b][6]).
(10) Organization is a historical society
chartered by the Board of Regents of the State University of New York (EPTL
section 8-1.4[b][6]).
(11)
Organization is a cemetery corporation subject to the provisions of article 15
of the NY State Not-for-Profit Corporation Law (EPTL section 8-1.4[b][10]
).
(12) Organization is the NY
State parent teachers association (PTA) or any PTA affiliated with an
educational institution subject to the jurisdiction of the NY State Education
Department (EPTL section 8-1.4[b][11]).
(13) Organization is incorporated under
article 43 of the NY State Insurance Law (EPTL section 8-1.4[b][12]
).
(b) Article 7-A registration exemption claims.
An organization is exempt from registration under article 7-A if it fits any of the following definitions:
(1) Organization does not solicit or receive
any contributions from NY State (including residents, foundations,
corporations, government agencies, etc.) (article 7-A section 172.1
).
(2) Organization solicits and
receives gross contributions from NY State (including residents, foundations,
corporations, government agencies, etc.), but organization's gross
contributions from NY State are less than and will continue to be less than
$25,000 per year from State of New York and organization does not and will not
use the services of a professional fund raiser or fund raising counsel (article
7-A section 172-a.2[d]).
(3)
Organization receives all or substantially all of its contributions from a
single government agency to which it submits annual financial reports similar
to those required by article 7-A, and organization's gross contributions from
all other NY State sources, including other government agencies, do not and
will not exceed $25,000 per year (article 7-A section 172- a.2[h]).
(4) Organization receives an allocation from
a federated fund, United Way or incorporated community appeal and
organization's gross contributions from all other sources do not and will not
exceed $25,000 per year and organization does not and will not use the services
of a professional fund raiser or fund raising counsel (article 7-A section
172-a.2[e]).
(5) Organization is
incorporated under the religious corporations law or is another type of
organization with a religious purpose or is operated, supervised or controlled
by or in connection with a religious organization (article 7-A section
172-a[1]).
(6) Organization is an
educational institution that confines its solicitation to its student body,
alumni, faculty and trustees and their families (article 7-A section
172-a.2[a]).
(7) Organization is an
educational institution or museum that files annual financial reports with the
Board of Regents of the State University of New York as required by the NY
State Education Law or with an agency having similar jurisdiction in another
state (article 7-A section 172-a.2[g]).
(8) Organization is a library that files
annual financial reports as required by the NY State Education Department
(article 7-A section 172-a.2[g]).
(9) Organization is a membership organization
(fraternal, patriotic, social or alumni) that confines its solicitation of
contributions to its membership (article 7-A section 172-a.2[b]).
(10) Organization is a law enforcement
support organization that confines its solicitation of contributions to its
membership (article 7-A section 172-a.2[b]).
(11) Organization is a historical society
chartered by the Board of Regents of the State University of New York that
confines its solicitation of contributions to its membership (article 7-A
section 172- a.2[b]).
(12)
Organization is the NY State parent teachers association (PTA) or any PTA
affiliated with an educational institution subject to the jurisdiction of the
NY State Education Department (article 7-A section 172-a.2[j]).
(13) Organization is a chartered local post,
camp, chapter or county unit of a bona fide veterans' organization, a bona fide
organization of volunteer firefighters, a volunteer ambulance service
organization, or a bona fide auxiliary or affiliate of such an organization and
organization's fund raising is done by its members without direct or indirect
compensation (article 7-A section 172-a.2[f]).
(14) Organization is a police department,
sheriff's department or other governmental law enforcement agency (article 7-A
section 172-a.2[i]).
(15)
Organization is a government agency or is controlled by a government agency
(article 7-A section 172-a.2[i]).
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