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CHAR

New York State Attorney General’s Charities Bureau will grant an automatic 180 day extensions

"Effective immediately, the New York State Attorney General’s Charities Bureau will grant an automatic180 day extension of time to file an Annual Financial Report due pursuant to the Estates, Powers and Trusts Law and/or Article 7-A of the Executive Law. A written request is not required. Registered charitable organizations must file their Form CHAR500 (NYS Annual Filing for Charitable Organizations) and all required attachments and fees within 180 days of the statutory deadline."

http://www.charitiesnys.com/pdfs/extensiongranted.pdf

NYS CHAR 500 new extension rules and filing procedures (03/17/14)

http://www.charitiesnys.com/pdfs/emailext.pdf
 
STATE OF NEW YORK 
OFFICE OF THE ATTORNEY GENERAL 
 
 
REQUEST A CHAR500 FILING EXTENSION BY EMAIL 
Effective March 17, 2014 
 
The Office of the Attorney General will accept requests for extensions of time to file NYS Form 
CHAR500 ("Annual Filing for Charitable Organizations") electronically only.  IRS Form 8868 is no 
longer required and paper requests will no longer be accepted to extend your organization's 
NYS CHAR500 filing deadline.  Additionally, organizations may request a 90 or 180 day 
extension of time to file. 
 
Requests should be emailed to: charities.extensions@ag.ny.gov 
 
Extension requests must contain the term of the extension, name of the organization, its 
Charities Bureau Registration Number (##‐##‐##), and its Federal Employer Identification 
Number (EIN, ##‐#######) in the subject line.  
 
For a 90 day extension the subject line should read: 
Re: 90, ABC Charity, 01‐23‐45, 12‐3456789 
 
For a 180 day extension the subject line should read: 
Re: 180, ABC Charity, 01‐23‐45, 12‐3456789 
 
The body of the email must contain the reason for the request and the filing period for which 
the extension is requested ‐ e.g. Fiscal Year End December 31, 2013. 
 
A separate email must be submitted for each organization requesting an extension.  The 
Attorney General may only grant extensions for the latest reporting period.  Extension requests 
do not remedy prior year delinquencies.  Delinquent organizations may be subject to penalties 
or cancelation of registration. 
 
You will receive notification only if your request for an extension is denied.  Extension requests 
will no longer be posted in the Charities Bureau's Registry. 
 
Organizations are encouraged to submit their CHAR500 Annual Financial Report as early as 
possible prior to their original or extended deadline.  
 
If you have any questions regarding the extension process, please email the Charities Bureau at 
Charities.Bureau@ag.ny.gov or call the Attorney General’s Helpline at 1‐800‐771‐7755. 
 
 
 
 
 2 
 
 
 
CHAR500 ANNUAL FILING DUE DATES: 
 
Registration Category 7A and DUAL 
 
Fiscal Year End  Filing Due  90 Day Extension  180 Day Extension 
January 31  June 15  September 15  December 15 
February 28  July 15  October 15  January 15 
March 31  August 15  November 15  February 15 
April 30  September 15  December 15  March 15 
May 31  October 15  January 15  April 15 
June 30  November 15  February 15  May 15 
July 31  December 15  March 15  June 15 
August 31  January 15  April 15  July 15 
September 30  February 15  May 15  August 15 
October 31  March 15  June 15  September 15 
November 30  April 15  July 15  October 15 
December 31  May 15  August 15  November 15 
 
Registration Category EPTL 
 
Fiscal Year End  Filing Due  90 Day Extension  180 Day Extension (1YR) 
January 31  July 31  October 30  January 31 
February 28  August 31  November 30  February 28 
March 31  September 30  December 31  March 31 
April 30  October 31  January 31  April 30 
May 31  November 30  February 28  May 31 
June 30  December 31  March 31  June 30 
July 31  January 31  April 30  July 31 
August 31  February 28  May 31  August 31 
September 30  March 31  June 30  September 30 
October 31  April 30  July 31  October 31 
November 30  May 31  August 31  November 30 
December 31  June 30  September 30  December 31 
 

1    STATE OF NEW YORK OFFICE OF THE ATTORNEY GENERAL    REQUEST A CHAR500 FILING EXTENSION BY EMAIL Effective March 17, 2014  The Office of the Attorney General will accept requests for extensions of time to file NYS Form CHAR500 ("Annual Filing for Charitable Organizations") electronically only.  IRS Form 8868 is no longer required and paper requests will no longer be accepted to extend your organization's NYS CHAR500 filing deadline.  Additionally, organizations may request a 90 or 180 day extension of time to file.  Requests should be emailed to: charities.extensions@ag.ny.gov  Extension requests must contain the term of the extension, name of the organization, its Charities Bureau Registration Number (##‐##‐##), and its Federal Employer Identification Number (EIN, ##‐#######) in the subject line.   For a 90 day extension the subject line should read: Re: 90, ABC Charity, 01‐23‐45, 12‐3456789  For a 180 day extension the subject line should read: Re: 180, ABC Charity, 01‐23‐45, 12‐3456789  The body of the email must contain the reason for the request and the filing period for which the extension is requested ‐ e.g. Fiscal Year End December 31, 2013.  A separate email must be submitted for each organization requesting an extension.  The Attorney General may only grant extensions for the latest reporting period.  Extension requests do not remedy prior year delinquencies.  Delinquent organizations may be subject to penalties or cancelation of registration.  You will receive notification only if your request for an extension is denied.  Extension requests will no longer be posted in the Charities Bureau's Registry.  Organizations are encouraged to submit their CHAR500 Annual Financial Report as early as possible prior to their original or extended deadline.   If you have any questions regarding the extension process, please email the Charities Bureau at Charities.Bureau@ag.ny.gov or call the Attorney General’s Helpline at 1‐800‐771‐7755.      2    CHAR500 ANNUAL FILING DUE DATES:  Registration Category 7A and DUAL  Fiscal Year End  Filing Due  90 Day Extension  180 Day Extension January 31  June 15  September 15  December 15 February 28  July 15  October 15  January 15 March 31  August 15  November 15  February 15 April 30  September 15  December 15  March 15 May 31  October 15  January 15  April 15 June 30  November 15  February 15  May 15 July 31  December 15  March 15  June 15 August 31  January 15  April 15  July 15 September 30  February 15  May 15  August 15 October 31  March 15  June 15  September 15 November 30  April 15  July 15  October 15 December 31  May 15  August 15  November 15  Registration Category EPTL  Fiscal Year End  Filing Due  90 Day Extension  180 Day Extension (1YR) January 31  July 31  October 30  January 31 February 28  August 31  November 30  February 28 March 31  September 30  December 31  March 31 April 30  October 31  January 31  April 30 May 31  November 30  February 28  May 31 June 30  December 31  March 31  June 30 July 31  January 31  April 30  July 31 August 31  February 28  May 31  August 31 September 30  March 31  June 30  September 30 October 31  April 30  July 31  October 31 November 30  May 31  August 31  November 30 December 31  June 30  September 30  December 31  

Small organizations: Filing exceptions to Form 1023 and filing requirements for Form 990

 

There is some confusion out there between the changing of the Form 990 (or 990N) filing requirements  and the requirement to file Form 1023 to be tax exempt.  There is still an exeception for the need to file form 1023 to gain exemption for small organizations with gross receipts normally less than $5,000 (as well as for churches , religious organizations etc).  The small organization exception takes the current and prior 2 years into account and is different for new organizations existing less than 3 years.  This is based on gross receipts without reducing for any expenses (special event expenses, cost of goods sold, etc.)

Organizations Automatically Exempt under the Gross Receipts Test-  An organization normally has gross receipts of $5,000 or less if all of the following apply: 1. Gross receipts during its first tax year are $7,500 or less. 2. Gross receipts during its first two tax years combined are $12,000 or less.    3. Total gross receipts during the immediately preceding two years plus the current year are $15,000 or less (for an organization that has existed for at least three years).
The annual requirement to file a Form 990 used to (i.e. Not any more!) have a small organization exception (gross receipts normally under 25k). The changes in the 990 filing requirements (since 2008) now eliminate that exeception and all organization need to file a form 990 , 990ez or 990N. (churches and religious orgs still don't need to file). Even organizations that did not have to file a form 1023 to gain exemption under the $5,000 gross receipts exception need to file at least a 990N annually.
Interestingly, an organization that did not have to file form 1023 under the $5,000 gross receipts exception can still be revoked for not filing for 990.  in that case an organization must apply (ie file form 1023)  to have its tax exempt status reinstated, even if not originally required to file an application.....JV