New York Codes, Rules and Regulations
Title 13 - DEPARTMENT OF LAW
Chapter V - CHARITABLE USES AND PURPOSES
Part 91 - CHARITABLE ORGANIZATIONS
Section 91.8 - Amended registration

Universal Citation: 13 NY Comp Codes Rules and Regs ยง 91.8

Current through Register Vol. 46, No. 39, September 25, 2024

Organizations already registered with the Attorney General that have amended their information (e.g., the organization's name, contact information or list of directors) or organizing documents (e.g., the certificate of incorporation or by-laws) since last submitting a registration, amended registration or re-registration statement must amend their registration.

(a) What documents to submit.

The following documents constitute a complete initial registration for a charitable organization:

(1) CHAR410-A (amended registration statement for charitable organizations) or a successor form. This form is for organizations already registered with the Charities Bureau that have amended their information or document attachments since the last registration form was filed and shall include identifying information. If the organization structure, activities and Federal tax-exempt status information have changed since the last registration statement was filed and such changes were not already presented in the organization's previous annual filing with the Attorney General, as described in section 91.5 of this Part, the amended registration statement shall include such information as well.

(2) Copies of all amendments to the following documents previously filed with a prior registration, amended registration or re-registration statement:
(i) the certificate of incorporation, trust agreement or other organizing document, and any amendments; and

(ii) the bylaws or other organizational rules, and any amendments; and

(iii) the IRS form 1023 or 1024 application for recognition of exemption, if applicable; and

(iv) the IRS tax exemption determination letter, if applicable.

(b) What fees to submit.

Organizations with registration type EPTL, as defined in section 91.2 of this Part, that are amending their registration to solicit contributions and not requesting exemption from registration under article 7-A must submit a fee of $25. Other current EPTL registrants and all current article 7-A and dual registrants, as defined in section 91.2 of this Part, should not submit any fee with the amended registration.

(c) When to amend registration.

Organizations are required to notify the Charities Bureau within 30 days of the occurrence of the changes or amendments being reported. If such changes are indicated in the organization's most recently filed annual filing, the organization need not file an amended registration statement. All submissions must be mailed, postmarked by the deadline. If the regular due date falls on a Saturday, Sunday or legal holiday, the deadline is on the next business day. A business day is any day that is not a Saturday, Sunday or legal holiday.

(d) Certification.

Each amended registration statement shall be signed as follows, and each signature shall be accompanied by the signatory's printed name and title and the date signed:

(1) Certification by a banking institution. Certifications must be signed by a vice president.

(2) Certification on behalf of a trust. Certification must be signed by at least one trustee.

(3) Certification by all others. Certifications must be signed by both the president or another authorized officer and the chief financial officer or treasurer.

(e) Request for registration exemption.

Registered organizations that wish to request exemption from registration under article 7-A or the EPTL or both, as described in section 91.3 of this Part, shall claim such exemption by completing the CHAR410-A 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 CHAR410-A and schedule E.

Disclaimer: These regulations may not be the most recent version. New York may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.