NYS Charities Bureau Guidance (and Extensions) due to COVID-19

The Charities Bureau currently grants to all registered charities an automatic six-month extension of the deadline for filing an annual financial report. Therefore, for example, organizations whose year-end was June 30, 2019 are required to file their annual financial reports by May 15, 2020. However, any organization whose filing deadline, including the automatic six-month extension, falls after February 15, 2020 will be given an additional six-month extension to file its annual financial reports.

COVID-19 Due Date Chart

NY Charities Bureau issues new guidance on solicitation disclosure requirements

The New York State Charities Bureau’s recent guidance details some of the disclosure requirements of section 172-b of the Executive Law. This guidance does little more than restate the language already in the Executive Law. Also worth mentioning, there was an update to 174-b of the Executive Law, that became effective on March 21, 2019. This update mainly added this disclosure requirement: “a statement identifying the website and telephone number of the New York state office of the attorney general where an individual can receive information on charitable organizations.” It also seems the only thing being clarified in this guidance is the phone number of the Attorney General. (“Include the phone number of the Attorney General - (212) 416-8686 - where an individual may get information about charities.”)

In any case, this guidance may be the bureau’s way to emphasizing these requirements. Little, if any, enforcement of disclosure requirements have taken place in the past, but that may change. I would advise all charitable organizations to review the disclosure requirements with management to ensure compliance going forward.

The Items in the guidance, as stated by the bureau’s communication, are as follows:

• Include a clear description of the programs and activities for which contributions are solicited, or include a statement that such a description may, upon request, be obtained from the organization.

• Include a statement that a copy of the organization’s latest annual financial report may be obtained from the organization or from the Attorney General’s Charities Bureau's Website – www.charitiesnys.com – or from the organization and include the address of the organization to which a request should be addressed.

• Include the phone number of the Attorney General - (212) 416-8686 - where an individual may get information about charities.

• If the solicitation is conducted by a Professional Fund Raiser; or a Professional Solicitor, such as an individual employed by a Professional Fund Raiser to solicit contributions by phone or door-to-door, the solicitation must also include:

• The name of the Professional Fund Raiser, as registered with the Charities Bureau, and a statement that the solicitation is being conducted by a Professional Fund Raiser, and

• If applicable, the name of the Professional Solicitor, as registered with the Charities Bureau, conducting the solicitation and a statement that the solicitor is being paid to solicit contributions.

• If a solicitation is in writing, the above disclosures must be placed conspicuously in the solicitation material in at least ten-point bold face type or, in the alternative, typeface that is no smaller than the size of the print used for most of the words in the disclosures.

You can see the original communication from the Bureau here

https://www.charitiesnys.com/pdfs/disclosure_notice.pdf

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