We want to make you aware of new NYS filing requirements for charitable organizations:
- As of January 1, 2021, NY Executive Law 172-b requires certain charitable organizations to file their CHAR 500 documents not only with the NYS Charities Bureau, but also with the NYS Department of State (DOS). This includes sending the DOS the organization’s CHAR 500 and the organization’s IRS 990 – which includes the organization’s list of donors set forth on its Form 990 Schedule B.
- This new law imposes a redundant filing requirement on charities, as this information is already being filed with the NYS Charities Bureau. Additionally, the new law does not appear to contain any requirement that DOS keep confidential the names and addresses of a charities’ donors set forth in Schedule B. The IRS and the Charities Bureau maintain the strict confidentiality of this information.
- There is a pending NYS Assembly Bill (A1141) which would eliminate this dual filing requirement, and which would also require the State to keep donor information confidential.
- There are also new DOS filing requirements for 501(c)(3) charities that make donations to certain 501(c)(4) groups (Executive Law 172-e), and also for certain 501(c)(4) organizations (Executive Law 172-f).
The NYS Department of State has not yet promulgated regulations or guidance about how these new laws will be implemented, or how the required forms should be submitted. The Partnership will provide additional information on these new filing requirements as they become available.
For more detailed information on these new requirements, please see the memo from Lawyer’s Alliance for NY. The memo also contains a link to information about Bill A1141, including a sign-on link to support this Bill.
Questions?
If you have questions, please contact your local Pro Bono Partnership office.
This document is provided as a general informational service to volunteers, clients, and friends of Pro Bono Partnership. It should not be construed as, and does not constitute, legal advice on any specific matter, nor does distribution of this document create an attorney-client relationship.