Current through Register Vol. 46, No. 39, September 25, 2024
(a)
Cancellation of article 7-A
registration.
If an article 7-A or dual registrant fails to file a complete
annual filing on time, as described in section
91.5 of this Part, its article 7-A
registration to solicit contributions shall be deemed no longer in
effect.
(b) The
organization must then re-register pursuant to article 7-A, regardless of its
registration status pursuant to section 8-1.4 of the EPTL.
(1) What documents to submit. The following
documents constitute a complete re-registration for a charitable organization:
(i) CHAR410-R (re-registration statement for
charitable organizations) or a successor form. This form is for organizations
whose registration to solicit contributions is no longer in effect as the
result of a violation of registration or reporting requirements and shall
include identifying, organization structure, activities and federal tax-exempt
status information.
(ii) a copy of
the certificate of incorporation, trust agreement or other organizing document,
and any amendments; and
(iii) a
copy of the bylaws or other organizational rules, and any amendments;
and
(iv) a copy of the IRS form
1023 or 1024 application for recognition of exemption, if applicable;
and
(v) a copy of the IRS tax
exemption determination letter, if applicable; and
(vi) all delinquent annual filings (annual
reports or claims of annual report exemption), as described in section
91.5 of this Part, for all years
for which the organization is delinquent, up to a maximum of six years. All
delinquent filings must be sent in a single submission along with the
re-registration. Any fees for delinquent filings shall be combined with the
re-registration fee in a single payment.
(2) What fees to submit. The fee to accompany
the re-registration is $150. Additional fees may be due with any delinquent
annual filings that are being submitted, as described in section
91.5 of this Part.
(3) When to re-register. The re-registration
must be submitted immediately after the failure of an article 7-A or dual
registrant to file CHAR500 (annual filing for charitable organizations) or a
successor form by the annual filing deadline, as described in section
91.5 of this Part, and in no event
later than the deadline imposed in any delinquency notice sent to the
organization by the Attorney General. 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.
(4) Certification. Each re-registration
statement shall be signed by both the president or another authorized officer
and the chief financial officer or treasurer, and each signature shall be
accompanied by the signatory's printed name and title and the date
signed.
(c)
Request for registration exemption.
Delinquent article 7-A or dual registrants 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-R 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-R and schedule
E.
