How to start a nonprofit in New York (2026 step-by-step guide)

How to start a nonprofit in New York, step by step

You form a New York nonprofit in two big moves. First you create a nonprofit corporation with the state. Then you apply to the IRS for 501(c)(3) tax-exempt status. Most small groups can do both themselves. Here is the whole path in order.

• Pick a clear mission and a name no other New York entity is using.
• Recruit at least three directors, plus a president, secretary, and treasurer.
• File your Certificate of Incorporation with the New York Department of State.
• Name the Secretary of State as your agent for service of process.
• Get a free federal EIN from the IRS.
• Adopt bylaws and a conflict-of-interest policy, and hold your first board meeting.
• File Form 1023 or 1023-EZ, then claim state tax exemption and register with the Attorney General.

Step 1: Name your New York nonprofit

Your name has to be distinguishable from other entities on record with the New York Department of State. You can usually check availability through the state's online business search. Pick something clear and memorable, and confirm a matching web address is free before you commit.

Step 2: Appoint your directors and officers

New York requires at least three directors, and each must be 18 or older. You also need officers: a president, a secretary, and a treasurer. One person can hold more than one office, but the same person cannot be both president and secretary.

Step 3: File your Certificate of Incorporation

This is the step that legally creates your nonprofit. You file the Certificate of Incorporation with the New York Department of State, and the fee is $75. New York cares a lot about wording here: certain purposes, like schools, hospitals, or child care, need written consent from another state agency before the Department of State will accept your filing, so check whether your mission triggers one. The IRS also wants specific purpose and dissolution language to grant 501(c)(3) status.

Step 4: Name your agent for service of process

In New York, your Certificate of Incorporation must name the Secretary of State as your agent for service of process, the office that receives legal papers for your nonprofit and forwards them to an address you give in the certificate. You can name an optional registered agent in addition, but it is not required.

Step 5: Adopt bylaws and hold your first board meeting

Bylaws are your rulebook: how you elect directors, hold meetings, and make decisions. New York law requires your board to adopt a conflict-of-interest policy, and the IRS expects one too. At your first board meeting, adopt both, appoint officers, and record the minutes. You will be asked for these documents again and again, so keep them in one place.

Step 6: Get your free EIN

An EIN is your nonprofit's federal tax ID, and you need it before you apply to the IRS for exempt status. You get one free and usually right away by applying online through the IRS. Never pay a third-party site for an EIN, because the IRS never charges a fee for one.

Step 7: Apply for 501(c)(3) status with the IRS

This is the federal step, and it is the same wherever you are. Most brand-new small nonprofits qualify for the shorter Form 1023-EZ, which has a $275 user fee. Larger groups file the full Form 1023, which has a $600 user fee. You pay on Pay.gov when you submit.

You can use Form 1023-EZ only if you project gross receipts of $50,000 or less for each of the next three years and hold $250,000 or less in assets. Work through the IRS Eligibility Worksheet honestly before you choose.

Step 8: Apply for New York tax exemption

New York does not tax nonprofits the way it taxes businesses, but you claim the exemptions. File Form CT-247 with the New York Tax Department to be exempt from the corporation franchise tax, and Form ST-119.2 for an exempt organization certificate for sales tax. Both are free, and both want a copy of your IRS determination letter.

Step 9: Register to fundraise (Form CHAR410)

New York requires charitable registration before you solicit any contributions. You register with the Attorney General's Charities Bureau using Form CHAR410, for a $25 fee if you are soliciting. Organizations that receive under $25,000 in contributions a year and use no professional fundraiser are exempt from the solicitation registration and its fee (Executive Law 172-a); registering only under the state's estates law has no fee. After that, you file the annual CHAR500 financial report each year, with a fee that scales with your size.

Step 10: Stay in good standing

New York does not make nonprofits file the biennial statement that businesses file, so your main recurring state obligation is the Attorney General's annual CHAR500 report, due four and a half months after your fiscal year ends. Federally, you file a Form 990 with the IRS. Put both on a calendar so nothing slips. Ember's Compliance app can hold your Form 990 date and email you before it is due; add the CHAR500 as your own filing.

What does it cost to start a nonprofit in New York?

A bare-bones DIY start in New York is mostly the state fees plus the IRS fee. Here is the honest breakdown.

• Certificate of Incorporation: $75
• Charitable registration (CHAR410): $0 to $25
• State tax exemptions (CT-247, ST-119.2): no fee
• IRS Form 1023-EZ: $275, or Form 1023: $600
• EIN: free, direct from the IRS

So many small New York nonprofits get set up for roughly $350 to $700, plus anything they choose to spend on professional help.