GET YOUR NEW YORK REGISTRATION NUMBER

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1 Instructions for New York form CHAR500 (Annual Financial Report for Charitable Organizations) For Organizations Filing Electronically With Both the Internal Revenue Service and New York's Charities Bureau GET YOUR NEW YORK REGISTRATION NUMBER 1. If your organization is registered with the New York State Attorney General's Charities Bureau and you have your registration number, login at to get started with E-File. 2. If you do not know your registration number, search our registry at 3. If your organization is not registered with the Charities Bureau, you must register before e-filing. Registration forms and instructions are available on our website at Instructions for Completing Form CHAR500 Below are line by line instructions for completing form CHAR500. When you are filling out the form, you will be able to view the instructions for each line by clicking on this icon which appears next to each field. NOTE - you must complete your organization's IRS form 990 before beginning form CHAR500. Section 1 1. A - Fiscal year beginning and ending: The month, day and year for both the beginning and end of the period for which your IRS form 990 was submitted will appear automatically. 1. B - Changes in Report or Fiscal Year Indicate in the boxes provided whether any of the following apply to your organization: 1

2 Final report Your organization should check this box if it is submitting its last report - for example, if it is a corporation and has dissolved or, if it is not a corporation and has ceased operations. If the organization is incorporated in New York State, you must send a copy of the certificate of dissolution to the Charities Bureau, by mail or , for your file to be closed. Information concerning the procedures for dissolving a New York corporation is posted on the Attorney General's website at Amended report Fiscal Year Change None of the Above If the organization is incorporated in another state, you must send the Charities Bureau, by mail or to charities.bureau@ag.ny.gov, a copy of the document confirming dissolution in order for your file to be closed. If you are submitting an amended report, you must check this box. If your fiscal year has changed since your last filing, you must check this box. Check this box if none of the above apply to your organization. 1. C - Name and Address of the Organization The name of your organization as on file with the IRS will appear automatically. Check the appropriate box to indicate whether or not the organization's name on file with the Charities Bureau differs from the name on file with the IRS. If you check "yes," you will be asked to enter the name on file with the Charities Bureau. If you are not sure of the name on file with the Charities Bureau, search the registry at Make sure your organization's mailing address is correct and, if not, correct it. 1. D - Federal Employer Identification Number (EIN) (##-#######) The EIN of the organization, assigned by the IRS, will appear here automatically. 1. E - Attorney General's Charities Bureau's Registration Number (##-##-##) Enter the NY Charities Bureau Registration Number. This six digit number (##-##-##) was assigned to the organization when it registered with the Charities Bureau. If you do not know your Registration Number, search the registry at If you cannot find your organization s Registration Number when searching the registry, send an to the charities.bureau@ag.ny.gov requesting the number. 1. F - Telephone Number The telephone number of the organization on file with the IRS will appear automatically. If no phone number appears or the number is incorrect, enter the telephone number of the organization or a number where a person responsible for the organization s annual filing may be reached. 2

3 1. G - Address Enter the address of the organization. If the organization does not have an address, enter the address at which a key person responsible for the organization s annual filing may be reached. 1. H - Web Address Enter the organization's web address 1. I - Registration Category Check the appropriate box to indicate your organization's Registration Category. When your organization registered with the Charities Bureau, it was assigned a "Registration Category" - 7-A, EPTL, Dual or Exempt - based on the laws under which it is registered. If you do not know the Registration Category, search the registry at The Registration Category will appear in the "Search Results Selection," a sample of which is below. SEARCH RESULTS SELECTION Organization Name: Registration Type: Registration Category: Month number fiscal year ends : ABC Charity NFP 7-A, EPTL, DUAL or Exempt (one of these will appear) 12 Federal ID No. (EIN): NY State Reg. No.: County: Address: Web Site: Jones 1 Main Street Smithville, New York If you cannot find your organization s Registration Category when searching the registry, send an to charities.bureau@ag.ny.gov requesting the Registration Category. 1. J - Corporations formed Under Section 1411 of the Not-for-Profit Corporation Law and Trusts Indicate whether or not the organization is a incorporated under Section1411 (Local Development Corporation) of New York's Not-for-Profit Corporation Law by checking the 3

4 appropriate box (yes or no). If it is a section 1411 corporation, this information should be in the organization's Certificate of Incorporation. Check whether your organization is a trust. Section 2. Revenue and Assets 2. A - Revenue Check the appropriate box to indicate whether or not the organization raised more than $25,000 from New York State residents and/or organizations or governmental agencies in New York during the reporting period. 2.B - Assets Check the appropriate box to indicate if the organization's gross receipts exceeded $25,000 OR if the organization's assets (market value) exceeded $25,000 at any time during this fiscal year. Assets include land, buildings, funds, equipment, vehicles and other personal and real property. This question will be automatically set to yes if you answered Yes to 2.A or if the gross receipts reported on the associated 990 were over $25, C - Fundraising Professionals Check the appropriate box to indicate whether or not a fundraising professional (professional fund raiser, fundraising counsel or commercial co-venturer) was engaged for any fundraising activities in New York on behalf of the organization. Following are brief descriptions of the various categories of fundraising professionals: Professional Fund Raiser Fund Raising Counsel Commercial Co-Venturer An entity or individual who is paid to plan or manage a fundraising campaign and, among other activities, solicits contributions and/or handles funds. An individual or entity who is paid to advise or assist an organization in a fundraising campaign but who does not solicit contributions or handle funds. An entity or individual that is engaged in business other than raising funds for charity and who advertises that the purchase of goods or services from that individual or entity will benefit a charitable organization. For example, if a company advertises that it will give ten cents to your charity for every one of its products sold. See the CHAR009 for the complete definition of each category of fundraising professional. 4

5 Section 3 - Schedules of Fundraising Professionals This section must be completed if your organization answered yes in response to section 2.C indicating that you engaged a fundraising professional: Complete a separate Schedule 3 for each fundraising professional as follows: 1a. Enter the name of the fundraising professional. 1b. Enter the fundraising professional's Charities Bureau Registration/ID number or, if the fundraising professional does not have a registration number, enter NOTE - this section applies only to professional fundraisers and fundraising counsel since commercial co-venturers are not required to register and, therefore, will not have a registration number. If you do not know the registration number, consult your contract, ask the fundraiser or send an to charities.fundraising@ag.ny.gov. 2. Check the type of fundraising professional, definitions of which are summarized above and fully described on the CHAR Enter the contact information for the fundraising professional. 4. Enter the beginning and end dates of the contract entered into between your organization and the fundraising professional. 5. Briefly describe the services the fundraising professional provided or will provide. This description must be consistent with the terms of the contract between the organization and the fundraising professional. 6. Describe the financial terms of the contract. This description must be consistent with the terms of the contract. between the organization and the fundraising professional.. 7. Enter the amount of money paid to the fundraising professional during the reporting period for which CHAR500 is being submitted. 8. For commercial co-venturers only, enter the amount of money received from the commercial co-venturer during the reporting period, and check the appropriate box to indicate whether or not the commercial co-venturer has provided the organization with a financial accounting. Section 4 - Government Contributions/Grants Indicate whether or not the organization received grants or contributions from any local, state or federal government agency during the reporting period. If the organization received such grants or contributions, you must answer yes and report each contribution or grant in Schedule 4. Complete a separate Schedule 4 for each contribution or grant as follows: 1. Enter the name of the agency from which your organization received a government contribution or grant. 2. Enter the amount of the government contribution or grant.. 5

6 3. Briefly describe the purposes for which the grant or contribution was received. NOTE - The total amount of all grants and contributions received will be computed automatically. Section 5 You will not be asked to complete a Section 5. Section 5 of CHAR500, which identifies the type of IRS Form you file (IRS 990 or IRS 990EZ), will automatically be generated and will appear in the PDF of your CHAR500. Section 6 - Filing Fee Calculator Any filing fees owed by your organization will be calculated automatically based on the organization's Registration Category and the financial information contained in its IRS form 990. Article 7-A Filing Fees Total Support and Revenue Article 7-A Fee Up to $250,000* $10 More than $250,000 $25 * Any organization that contracted with or used the services of a professional fund raiser or fund raising counsel during the reporting period must pay an Article 7-A filing fee of $25, regardless of total support and revenue. EPTL Filing Fees Net Worth at End of Year EPTL Fee Less than $50,000 $25 $10 $50,000 or more, but less than $250,000 $25 $250,000 or more, but less than $1,000,000 $100 $1,000,000 or more, but less than $10,000,000 $250 $10,000,000 or more, but less than $50,000,000 $750 $50,000,000 or more $1500 NOTE - Once you have completed and submitted your IRS form 990 and CHAR500, if you owe a filing fee to the Charities Bureau, you will receive an with a link to the New York Charities Bureau's payment site. You will be able to pay with a debit or credit card or by electronic transfer from a checking account. Section 7 - Attachments Required to be filed by 7-A and Dual Registrants: In addition to filing an IRS Form 990, organizations whose registration category is 7-A or Dual may be required to file an Independent Certified Public Accountant's review or audit report, depending on the amount of revenue received in the reporting period. 6

7 Following are the income thresholds that trigger the CPA report requirement: Total Support & Revenue more than $250,000 more than $100,000, up to $250,000 up to $100,000 Independent Certified Public Accountant s Report independent accountant s audit report and financial statements with accompanying notes independent accountant s review report and financial statements with accompanying notes no accountant s report required 7.A - Independent Accountant's Report (For 7-A and Dual Registrants) One of the boxes in this section will be checked, indicating whether or not you must submit a CPA's report. If a CPA's report is required, you must check the box indicating that it is attached and attach it. You will be prompted to upload the CPA's report as a PDF document. Section 8 - Certification The names of the individuals authorized to certify, under penalties of perjury, that the organization's annual financial report is true, correct and complete accordance with the applicable laws of the State of New York will appear in this section. Before the form can be marked as complete, both certifying individuals must create an account with form990.org. Completing, Authenticating & Submitting IRS form 990, Form CHAR500 & Other Filings When you have finished entering the required information, click on "quick jump" on the tool bar, select "verify filing" from the drop-down list and then click "verify this form" to make sure there are no errors. If there are any errors, you will receive an error message and be given an opportunity to correct the form. When the form CHAR500 is verified as having no errors, click "complete." After your IRS form 990, CHAR500 and forms being submitted to any other state have been marked as complete, you will need to pay the Form 990 Online usage fee (if applicable), authenticate (electronically sign) the forms, and fax (or ) the IRS Form 8453-EO Signature form to Form 990 Online technical support. Once you have performed those steps, your filing will be automatically submitted to the IRS and New York. 7