- The Shame of Rejection - The Boredom of Repetition - The Pain of Feedback ...You would beat almost anyone, at anything, if you are willing to... 1. Fail 20 times in a row, 2. Look Stupid in front of people that you care about 3. Keep going long after it stopped being convenient

Not all nonprofit organizations (NPOs) are incorporated under the New York State Department of State (DOS); some entities, particularly those focused on educational, cultural, or historical purposes, are instead chartered by the New York State Education Department through the Board of Regents. This distinction reflects differences in the legal framework and oversight depending on the organization's mission and activities. Entities that can be established (chartered or incorporated) under the New York State Education Department (NYS ED) are known as “education corporations.” These are created by the Board of Regents, not through the Secretary of State, and are subject to NYS Education Law. Entities Chartered by the NYS Education Department/Board of Regents: - Colleges and Universities (institutions of higher education) - Nursery, Elementary, Secondary, and Charter Schools - Libraries, including public, association, and school libraries, as well as archives - Museums and Historical Societies (with collections) - Historical Societies without collections (chartered by Regents certificate) - Public Television and Public Radio Stations Cultural Agencies (such as certain arts, science, or educational service organizations)

Post-Incorporation Compliance 1. Obtain an Employer Identification Number (EIN) from the IRS for banking and tax purposes. 2. Draft comprehensive bylaws specifying governance rules; note that New York does not require filing bylaws with the state, but bylaws must comply with state and IRS regulations. 3. Apply for federal tax-exempt status using IRS Form 1023 or 1023-EZ post-incorporation. 4. Register with the New York State Attorney General’s Charities Bureau by filing CHAR410 to solicit contributions legally (mandatory within 30 days of solicitation or within 6 months of receiving charitable assets). 5. Stay compliant with annual reporting such as Form CHAR500 with the Attorney General’s office, which involves submitting financial documents including IRS Form 990. 6. In New York State, the New York State Attorney General’s Charities Bureau plays a critical regulatory role overseeing nonprofit organizations to protect donors, beneficiaries, and the public. Below is a detailed breakdown of registration and compliance requirements explicitly naming the Attorney General’s office and related websites. 7. Filing CHAR410 — Initial Registration with the New York State Attorney General’s Charities Bureau 8. When to File:CHAR410 must be filed before soliciting contributions in New York or within 30 days of beginning solicitation.Alternatively, it must be filed within 6 months after receiving charitable assets (e.g., donations or grants) in New York.It is commonly filed around the time of, or shortly after, submitting IRS Form 1023, but always before active fundraising begins. 9. Steps and Required Documents:Complete CHAR410 Form Online:Access the New York State Attorney General’s Charities Bureau website: www.charitiesnys.com.Provide your organization’s legal name (matching incorporation and IRS documents), EIN, office address, website, purpose statement, and governance information.Upload Required Documents:Certified copy of your Certificate of Incorporation.Bylaws or governance documents.A copy of IRS Form 1023 or 1023-EZ (application for tax-exempt status), if already filed.IRS Determination Letter once received—or acknowledgment of Form 1023 filing if pending.Authorized Officers' Electronic Signatures:Two officers, commonly the president and treasurer, electronically certify that all information is accurate.Pay the Filing Fee:A non-refundable $25 fee, payable online via credit card, or by check/money order for paper submissions. 10. Result:Upon approval, your nonprofit is officially registered with the New York State Attorney General’s Charities Bureau, allowing legal solicitation of funds within the state. 11. Contact for Questions:New York State Attorney General Charities BureauThe Capitol, Albany, NY 12224-0341Phone: 212-416-8401Email: charities.bureau@ag.ny.gov 12. Filing CHAR500 — Annual Financial Reporting with the New York State Attorney General’s Charities Bureau 13. When to File:Annually by the 15th day of the 5th month after the fiscal year end.For example, if your fiscal year ends June 30, your CHAR500 is due November 15.Automatic extensions can be requested through the Attorney General's office. 14. Steps and Required Documents: 15. Access the Online Portal:File CHAR500 through the New York State Attorney General’s Charities Bureau online system at www.charitiesnys.com. 16. Complete the CHAR500 Form:Provide updated organizational information and contact details.Disclose fundraising activities, grants, salaries, and expenses. 17. Upload Financial Documents:IRS Form 990, 990-EZ, or 990-PF for the corresponding fiscal year.Audited financial statements or CPA reviews if revenues exceed $250,000 or as otherwise mandated by NYS.For nonprofit organizations in New York State with annual gross revenues under $250,000, the financial reporting requirements to the New York State Attorney General’s Charities Bureau are as follows:Such organizations must file an unaudited financial report with the Charities Bureau.They are not required to submit CPA-audited financial statements or CPA review reports unless otherwise required by specific funding sources or contractual obligations.The unaudited financial report typically includes financial statements prepared internally, such as income statements, balance sheets, and statements of cash flow, but does not require independent verification by a certified public accountant (CPA).Despite the lack of a mandated audit or review, it is best practice for these organizations to maintain transparent and accurate financial records.Government grants, donors, or contracts may impose additional audit or review requirements even if your revenues are below $250,000.This threshold and reporting guidance are outlined under New York Executive Law and the New York Nonprofit Revitalization Act with the aim to reduce audit burdens on smaller nonprofits while ensuring sufficient financial transparency and accountability.Once the organization’s revenues exceed $250,000 annually, New York requires either a CPA review report (for revenues up to $1 million) or a full CPA audit (for revenues above $1 million).For detailed official information, nonprofits can consult the New York State Attorney General’s Charities Bureau or related nonprofit compliance resources.This delineation helps keep compliance manageable for small nonprofits while still aligning with public expectations for financial transparency. 18. Signatures:Two officers of the nonprofit, including one with fiscal responsibilities, must certify the accuracy of the filing. 19. No Filing Fee:There is no fee for submitting the CHAR500 annual report. 20. Result:Filing CHAR500 maintains your nonprofit’s good standing with the New York State Attorney General, allows continued solicitation, and promotes transparency with donors and the public. 21. Relationship Between CHAR410, CHAR500, and IRS Form 1023The New York State Attorney General requires filing CHAR410 after incorporation and after or during submission of the IRS Form 1023 but prior to soliciting donations in New York.If charitable assets are received before completing CHAR410, registration must occur within 6 months of receipt to avoid legal penalties.The IRS Form 1023 grants federal tax-exempt status, while the CHAR410 registers your fundraising activities with the New York State Attorney General. Both are essential and complementary steps for full legal compliance and effective fundraising. 22. Key Websites and Contact Information:New York State Attorney General Charities Bureau: https://www.charitiesnys.comCharities registration instructions and filing portal: https://ag.ny.gov/charities-non-profitsContact for filing or questions:Phone: 212-416-8401Email: charities.bureau@ag.ny.govPhysical address:Office of the New York State Attorney GeneralCharities BureauThe CapitolAlbany, NY 12224-0341 23. By diligently complying with the New York State Attorney General’s Charities Bureau filing requirements, using the forms CHAR410 and CHAR500 at the appropriate times, and coordinating with IRS tax-exempt applications, your nonprofit ensures legal fundraising authorization, transparency, and ongoing compliance within New York State. 24. This explicit connection to the Attorney General’s office is critical for maintaining your nonprofit’s credibility and lawful operations in New York.

Additional Filing Considerations: 1. Certain nonprofit purposes might require additional approvals or consents before filing (e.g., religious organizations may have different requirements). 2. Once filed, your Certificate is publicly available and establishes your nonprofit’s legal existence. 3. You must hold an organizational meeting soon after incorporation to adopt bylaws, elect the initial board of directors, and approve initial resolutions.

Designate a Registered Agent 1. Your nonprofit must designate a registered agent with a physical address in New York State. 2. This agent receives process notices, legal communications, and state correspondence on behalf of the nonprofit. 3. The registered agent can be an individual or a professional service authorized in New York.