---
title: "New York Nonprofit Charity Compliance Checklist"
slug: "new-york-nonprofit-and-charity-compliance-checklist"
updated: 2022-05-27T18:42:33Z
published: 2022-05-27T18:42:33Z
canonical: "resourceportal.antientropy.org/new-york-nonprofit-and-charity-compliance-checklist"
---

> ## Documentation Index
> Fetch the complete documentation index at: https://resourceportal.antientropy.org/llms.txt
> Use this file to discover all available pages before exploring further.

# New York Nonprofit Charity Compliance Checklist

## About This Checklist

This checklist contains the requirements to continue operating in a charity or nonprofit in New York State.

## Record-Keeping

- Do you have copies of [board meeting minutes](/v1/docs/us-nonprofit-board-meeting-requirements)?
  - New York requires organizations to have a least one meeting per year.
  - Organizations in New York must maintain at least three board members; they are not required to reside in New York.
- Did the organization file all required state tax and financial documents?
  - See below for a [list of state requirements](/v1/docs/new-york-nonprofit-and-charity-compliance-checklist#annual-filing).
  - Note that a certified public accountant is ***required*** to do some of these if revenue or support exceeds $500,000.
- Have you reviewed the [federal compliance checklist](/v1/docs/us-nonprofit-compliance)?
  - Federal requirements include a 990 tax form to the IRS.

---

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### Annual Filing

Note that many of these items must be done by a certified public accountant. Therefore, any organization in New York State should use a CPA knowledgeable in New York nonprofit regulations.

#### NYS Attorney General’s Charities Bureau

- [Form CHAR500](https://www.charitiesnys.com/pdfs/CHAR500_2021.pdf)
  - NYS Annual Filing for Charitable Organizations
- Financial Report
  - Less than $250,000 in revenue and support
    - Unaudited Financial Report
  - More than $250,000 but not more than $1 million
    - Financial Report with independent CPA’s review
  - In excess of $1 million
    - Financial report with CPA audited financial statement

#### NYS Department of State

- [Form CHAR500](https://www.charitiesnys.com/pdfs/CHAR500_2021.pdf) (NYS Annual Filing for Charitable Organizations)
  - Required for nonprofits with at least $250,000 in annual support and revenue
- [Funding Disclosure Report and Financial Disclosure Report](/v1/docs/new-york-nonprofit-disclosure-reports)
  - [Required by](https://dos.ny.gov/financial-reports-be-filed-certain-not-profit-organizations) "Any covered entity that makes an in-kind donation of staff, staff time, personnel, or any other human resources, offices or office supplies with a value in excess of $10,000 to a recipient entity during a relevant reporting period..."
  - Required to be done by a certified public accountant if funds exceed $750,000 per [Subsection (9) of Section 172-b of the New York Executive Law](https://www.nysenate.gov/legislation/laws/EXC/172-B)

#### NYS Department of Taxation

- [Form NYS-45](https://www.tax.ny.gov/pdf/current_forms/wt/nys45_fill_in.pdf) (Quarterly Combined Withholding, Wage Reporting and Unemployment Insurance Return)
- [Form NYS-1](https://www.tax.ny.gov/pdf/current_forms/wt/nys1_fill_in.pdf) (Return of Tax Withheld)