N.Y. Executive Law 172 – Registration of charitable organizations
§ 172. Registration of charitable organizations. 1. Every charitable organization, and any charitable organization registered or required to be registered pursuant to Article 8 of the estates, powers and trusts law, except as otherwise provided in section one hundred seventy-two-a of this article, which intends to solicit contributions from persons in this state or from any governmental agency shall, prior to any solicitation, file with the attorney general a prescribed registration form that includes, but is not limited to, the following information:
Terms Used In N.Y. Executive Law 172
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
- Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
- solicitation: shall be deemed to have taken place whether or not a contribution is made. See N.Y. Executive Law 171-A
- solicitation of contributions: includes any advertising which represents that the purchase or use of goods, services, entertainment or any other thing of value will benefit a charitable organization. See N.Y. Executive Law 171-A
(a) The name of the organization and the name or names under which it intends to solicit contributions.
(b) The names and business, residence, or other addresses where each can regularly be found of the officers, directors, trustees, and executive personnel of the organization.
(c) The addresses of the organization and the addresses of any offices in this state. If the organization does not maintain an office, the name and address of the person having custody of its financial records.
(d) Where and when the organization was established, the form of its organization, its tax exempt status together with a copy of the most recent letter of exemption, if any, issued by the internal revenue service, the most recent communication from the internal revenue service regarding any audit thereby, if any, and a copy of any certificate of incorporation, by-laws, amendments and other operative organizational documents.
(e) A clear description of the specific programs stating whether in existence or planned for which the contributions to be solicited will be used.
(f) The date on which the fiscal year of the organization ends.
(g) Whether the organization is authorized by any other governmental authority to solicit contributions and whether it or any of its present officers, directors, executive personnel or trustees are or have ever been fined or otherwise penalized or enjoined from soliciting contributions or have been found to have engaged in unlawful practices regarding solicitation of contributions or administration of charitable assets and whether its registration or license has been suspended or cancelled by any court or other governmental agency together with the identity of such courts or governmental agencies and the reasons for such fine, penalty, injunction, suspension or cancellation.
(h) The names and addresses of any professional fund raisers, fund raising counsels and commercial co-venturers who are acting or have agreed to act on behalf of the organization.
(i) A copy of its annual report, if any, for the immediately preceding fiscal year in accordance with the requirements of section one hundred seventy-two-b of this article.
(j) The names and addresses of any chapters, branches, affiliates or organizations that share in the contributions or other revenue raised in this state.
2. The registration form shall be signed under penalties for perjury by the president or other authorized officer and the chief fiscal officer of the organization.
3. At the time of filing such registration, each charitable organization shall pay to the attorney general a fee of twenty-five dollars.
4. Any charitable organization required to register with the attorney general pursuant to this Article of the estates, powers and trusts law that has not previously registered pursuant to this article shall not be required to register separately, but shall file with the attorney general a statement that it is registered pursuant to Article 8 of the estates, powers and trusts law. Such statement shall be accompanied by all additional documents required to complete registration pursuant to this article, including any additional financial filings required by this article.
5. Registration pursuant to this article shall remain in effect unless it is either cancelled as provided in this article, withdrawn by the organization or the organization has failed to file the required financial report and such failure has not been remedied pursuant to subdivision seven of this section.
6. Every registered organization shall file with the attorney general within thirty days of any material change in the information required to be furnished by such organization under subdivision one of this section a prescribed form stating any such changes and signed under penalties for perjury by the president or other authorized officer of the organization.
7. In no event shall a registration of a charitable organization to solicit contributions in New York pursuant to this article continue, or be continued, in effect after the date such organization should have filed, but failed to file, a financial report in accordance with the requirements of section one hundred seventy-two-b of this article, and such organization shall not be eligible to file a new registration pursuant to this article until it shall have filed the required financial report or reports with the attorney general. If any such report is subsequently filed such organization shall file a new registration pursuant to this article, upon the payment of a re-registration fee of one hundred fifty dollars to the attorney general.
8. Forms, financial reports, professional fund raisers' contracts, and other documents required to be filed pursuant to this Article of the attorney general, except that where such records are forms including the names, addresses or telephone numbers of contributors and amounts contributed by them, such names, addresses, and telephone numbers of contributors and amounts contributed by them shall not be a public record and shall not be subject to disclosure pursuant to article six of the public officers law, and the attorney general shall keep such information confidential, except when authorized by a court order, and use it solely for the purpose of conducting investigations and litigation to enforce the not-for-profit corporation and religious corporation laws, the provisions of this article, Article 8 of the estates, powers and trusts law, and the attorney general's other authority to oversee charities and charitable assets.
9. No charitable organization, professional fund raiser, fund raising counsel or commercial co-venturer shall use or exploit the fact of its registration or the registration of any other registrant under this Article of the estates, powers and trusts law so as to lead the public to believe that registration in any manner constitutes an endorsement or approval by the state.
10. To the extent practicable, the attorney general shall develop a single registration and uniform set of reporting forms to be filed in accordance with the requirements of this subdivision and those of section 8-1.4 of the estates, powers and trusts law. These forms shall avoid duplication with and make maximum use of information required in federal reporting forms filed with the attorney general.