Instructions for Form Char 410 - e-Form RS Login

1 New York State Department of Law (Office of the Attorney General). Charities Bureau - Registration Section Instructions for Forms CHAR410, CHAR410-A, CHAR410-R and Schedule E. Registration/Amended Registration/Re-Registration Statements and Request for Registration Exemption for Charitable Organizations Contents: I. Who Must File a Registration Form (CHAR410 Series) .. 1-2 Note: A. CHAR410 .. 1. B. CHAR410-A .. 1 } The information in this form is for nonprofit organizations, including wholly charitable trusts that file an IRS Form 990, C. CHAR410-R .. 2 990-EZ or 990-PF. For registration and annual filing II. Registration Information .. 2 requirements for trusts and estates with charitable interests that do not file an IRS Form 990, 990-EZ or 990-PF, see the A.

2 Registration Statutes and Registration Types .. 2 Instructions for form CHAR001-LT (Registration Statement for B. New York State Registration Number .. 2 Charitable Lead Trusts), CHAR001-RT (Registration Statement and Notice of Termination of Intervening Interest for Charitable III. Entities Required to File Form Other Than CHAR410 Series .. 2 Remainder Trusts) and/or the Notice of Probate (for registration IV. What to File .. 2 of estates with a charitable interest). V. Line By Line Instructions .. 2-9 } Current registrants can determine their New York State registration number and the statute(s) under which they are A. Identification of Registrant .. 2-3 registered by searching for their organization at the Charities B.

3 Certification .. 3 Bureau's website at C. Fee Submitted .. 3 } Please place identifying information (registration number if applicable, organization name, etc.) on all correspondence and D. Attachments .. 3 other documents, including checks, submitted to the Charities E. Request for Registration Exemption (Schedule E) .. 4-7 Bureau. F. Organization Structure .. 7 } All fees must be paid by a single check or money order, payable to New York State Department of Law. Please G. Organization Activities .. 7-8 submit filing fee with statements, not separately. H. Federal Tax Exempt Status .. 8-9 } All references to forms designated CHAR are to official forms VI. When and Where To Submit .. 9 of the Attorney General's Charities Bureau.

4 Copies of these forms are available on the Charities Bureau's website (see VII. Penalties .. 9 address at top of this page). VIII. Questions / Contacting the Charities Bureau .. 9. I. Who Must File a Registration Form (CHAR410 Series). There are three registration forms. Only one registration form will be applicable to your organization, depending on whether it is registering the first time, amending its registration statement or re-registering. Submissions on the incorrect form will not be accepted, so it is important to understand which of the following applies to your organization. A. CHAR410 (Registration Statement). CHAR410 (Registration Statement for Charitable Organizations) is for unregistered organizations required to register with the Charities Bureau for the first time.

5 Based on the information you provide, the Charities Bureau will designate a registration number and type as described in part II. (Registration Information) of these Instructions . Note regarding subsequent filings: The CHAR410 is filed only once, to register the organization. Once registered, you are required to file a financial report with the Charities Bureau every year using a different form the CHAR500 (Annual Filing for Charitable Organizations). For details, see the CHAR500 and the Instructions for that form. If you seek to amend the organization's registration, you must use form CHAR410-A, as described in the following paragraph. B. CHAR410-A (Amended Registration Statement). CHAR410-A (Amended Registration Statement for Charitable Organizations) is for organizations already registered with the Charities Bureau that have amended their information (for example, the organization's name, contact information or list of directors) or document attachments (for example, the certificate of incorporation or by-laws), since the last CHAR410 Series form was filed.

6 Registered organizations are required to notify the Charities Bureau within 30 days of such changes. If such changes are indicated in the organization's most recently filed CHAR500 (Annual Filing for Charitable Organizations) your organization need not file a CHAR410-A. Based on the information you provide, the Charities Bureau will update the registration and may adjust the registration type described in part II. (Registration Information) of these Instructions . Page 1 of 9 Instructions for Forms CHAR410, CHAR410-A, CHAR410-R and Schedule E (2006). C. CHAR410-R (Re-Registration Statement). CHAR410-R (Re-Registration Statement for Charitable Organizations) is for organizations whose registration to solicit contributions has been cancelled as the result of a violation of registration or reporting requirements.

7 Such organizations are required to re-register with the Charities Bureau. In most cases, the organization will receive a notification from the Charities Bureau notifying them of an annual filing delinquency and requiring submission of the CHAR410-R. Based on the information you provide in this form, the Charities Bureau may reinstate the registration and may adjust the registration type described in part II (Registration Information) of these Instructions . II. Registration Information A. Registration Statutes and Registration Types There are two statutes that require registration of organizations: Article 7-A: Article 7-A of the Executive Law (Article 7-A) requires registration of charitable and other nonprofit organizations that solicit contributions from New York State (including residents, foundations, corporations, government agencies and other entities).

8 EPTL: Section of the Estates, Powers and Trusts Law (EPTL) requires registration of charitable organizations that are incorporated, are formed or otherwise conduct activity in New York State. Based on these two registration statutes, there are three registration types for organizations registered with the Charities Bureau: Article 7-A: Organizations registered pursuant to Article 7-A only and not registered under the EPTL. EPTL: Organizations registered pursuant to the EPTL only and not registered under Article 7-A. Dual: Organizations registered pursuant to both Article 7-A and the EPTL. For organizations submitting CHAR410, the Charities Bureau will determine the registration type from the information in the Registration Statement.

9 For organizations submitting CHAR410-A or CHAR410-R, the Charities Bureau may adjust the registration type based on the information provided by you in those forms. Your registration type determines your annual filing requirements (see the Instructions for form CHAR500 for information). To find the registration information, including the registration type, for an organization already registered, search for your organization at the Charities Bureau website: If your organization is registered but you cannot find your organization at the Charities Bureau website, please contact the Charities Bureau for assistance. See part VIII (Questions / Contacting the Charities Bureau) of these Instructions . B. New York State Registration Number For organizations submitting CHAR410, the Charities Bureau will assign a registration number.

10 Organizations submitting CHAR410-A or CHAR410-R have already registered and so must list their assigned registration number. To find this number, search for your organization at the Charities Bureau website, as described in the preceding paragraph. III. Entities Required to File a Form Other Than CHAR410 Series The following charitable entities should not use CHAR410, CHAR410-A or CHAR410-R to register, amend registration or re-register with the Charities Bureau, but should instead refer to the Instructions for the appropriate form to learn how to register and what to file: trusts that are not wholly charitable but that have charitable interests, such as charitable lead trusts and charitable remainder trusts (note: wholly charitable trusts that file an IRS Form 990, 990-EZ or 990-PF must register using CHAR410); and estates with charitable interests.