Forming a charitable organization involves both state and federal steps, and the documents filed at the beginning determine what the organization can do and whether it can qualify for tax exemption. We guide founders through the process from start to finish.
Forming the organization
- Not-for-profit incorporation. Preparing and filing the certificate of incorporation with the New York Department of State, with purposes and provisions drafted to meet IRS requirements. Some purposes, such as education, health care or child care, require approval from a state agency before filing, and we identify and obtain these.
- Bylaws and first board actions. Board structure, officer roles, membership (if any), meetings and voting, and the initial resolutions to organize the corporation.
- Required policies. Conflict-of-interest policies and, for larger organizations, whistleblower policies required by New York law.
Tax exemption
- 501(c)(3) application. Preparing IRS Form 1023, or the streamlined Form 1023-EZ where eligible, with a clear description of activities and finances.
- State exemptions. New York sales tax exemption and other state-level benefits.
Registration and ongoing compliance
- Charities Bureau registration. Most organizations that solicit donations in New York must register with the Attorney General’s Charities Bureau and file annual financial reports.
- Annual IRS filings. The Form 990 series, and maintaining the records that support tax-exempt status.
- Board guidance. Related-party transactions, fundraising events, grants and the responsibilities of directors and officers.
Our approach
We take time to understand your mission and plans for the first few years, then build a structure that supports them. After formation, we remain available as your organization’s counsel for contracts, leases, employment questions and governance issues as they arise.