§ 172 — Registration of charitable organizations

New York § 172

• Jurisdiction: New York
• Law EXC: Executive
• Art. 7-A: Solicitation and Collection of Funds For Charitable Purposes

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§ 172. Registration of charitable organizations. 1. Every charitable\norganization, and any charitable organization registered or required to\nbe registered pursuant to article eight of the estates, powers and\ntrusts law, except as otherwise provided in section one hundred\nseventy-two-a of this article, which intends to solicit contributions\nfrom persons in this state or from any governmental agency shall, prior\nto any solicitation, file with the attorney general a prescribed\nregistration form that includes, but is not limited to, the following\ninformation:\n (a) The name of the organization and the name or names under which it\nintends to solicit contributions.\n (b) The names and business, residence, or other addresses where each\ncan regularly be found of the officers, directors, trustees, and\nexecutive personnel of the organization.\n (c) The addresses of the organization and the addresses of any offices\nin this state. If the organization does not maintain an office, the name\nand address of the person having custody of its financial records.\n (d) Where and when the organization was established, the form of its\norganization, its tax exempt status together with a copy of the most\nrecent letter of exemption, if any, issued by the internal revenue\nservice, the most recent communication from the internal revenue service\nregarding any audit thereby, if any, and a copy of any certificate of\nincorporation, by-laws, amendments and other operative organizational\ndocuments.\n (e) A clear description of the specific programs stating whether in\nexistence or planned for which the contributions to be solicited will be\nused.\n (f) The date on which the fiscal year of the organization ends.\n (g) Whether the organization is authorized by any other governmental\nauthority to solicit contributions and whether it or any of its present\nofficers, directors, executive personnel or trustees are or have ever\nbeen fined or otherwise penalized or enjoined from soliciting\ncontributions or have been found to have engaged in unlawful practices\nregarding solicitation of contributions or administration of charitable\nassets and whether its registration or license has been suspended or\ncancelled by any court or other governmental agency together with the\nidentity of such courts or governmental agencies and the reasons for\nsuch fine, penalty, injunction, suspension or cancellation.\n (h) The names and addresses of any professional fund raisers, fund\nraising counsels and commercial co-venturers who are acting or have\nagreed to act on behalf of the organization.\n (i) A copy of its annual report, if any, for the immediately preceding\nfiscal year in accordance with the requirements of section one hundred\nseventy-two-b of this article.\n (j) The names and addresses of any chapters, branches, affiliates or\norganizations that share in the contributions or other revenue raised in\nthis state.\n 2. The registration form shall be signed under penalties for perjury\nby the president or other authorized officer and the chief fiscal\nofficer of the organization.\n 3. At the time of filing such registration, each charitable\norganization shall pay to the attorney general a fee of twenty-five\ndollars.\n 4. Any charitable organization required to register with the attorney\ngeneral pursuant to this article and properly registered pursuant to\narticle eight of the estates, powers and trusts law that has not\npreviously registered pursuant to this article shall not be required to\nregister separately, but shall file with the attorney general a\nstatement that it is registered pursuant to article eight of the\nestates, powers and trusts law. Such statement shall be accompanied by\nall additional documents required to complete registration pursuant to\nthis article, including any additional financial filings required by\nthis article.\n 5. Registration pursuant to this article shall remain in effect unless\nit is either cancelled as provided in this article, withdrawn by the\norganization or the organization has failed to file the required\nfinancial report and such failure has not been remedied pursuant to\nsubdivision seven of this section.\n 6. Every registered organization shall file with the attorney general\nwithin thirty days of any material change in the information required to\nbe furnished by such organization under subdivision one of this section\na prescribed form stating any such changes and signed under penalties\nfor perjury by the president or other authorized officer of the\norganization.\n 7. In no event shall a registration of a charitable organization to\nsolicit contributions in New York pursuant to this article continue, or\nbe continued, in effect after the date such organization should have\nfiled, but failed to file, a financial report in accordance with the\nrequirements of section one hundred seventy-two-b of this article, and\nsuch organization shall not be eligible to file a new registration\npursuant to this article until it shall have filed the required\nfinancial report or reports with the attorney general. If any such\nreport is subsequently filed such organization shall file a new\nregistration pursuant to this article, upon the payment of a\nre-registration fee of one hundred fifty dollars to the attorney\ngeneral.\n 8. Forms, financial reports, professional fund raisers' contracts, and\nother documents required to be filed pursuant to this article become\npublic records of the attorney general, except that where such records\nare forms including the names, addresses or telephone numbers of\ncontributors and amounts contributed by them, such names, addresses, and\ntelephone numbers of contributors and amounts contributed by them shall\nnot be a public record and shall not be subject to disclosure pursuant\nto article six of the public officers law, and the attorney general\nshall keep such information confidential, except when authorized by a\ncourt order, and use it solely for the purpose of conducting\ninvestigations and litigation to enforce the not-for-profit corporation\nand religious corporation laws, the provisions of this article, article\neight of the estates, powers and trusts law, and the attorney general's\nother authority to oversee charities and charitable assets.\n 9. No charitable organization, professional fund raiser, fund raising\ncounsel or commercial co-venturer shall use or exploit the fact of its\nregistration or the registration of any other registrant under this\narticle or article eight of the estates, powers and trusts law so as to\nlead the public to believe that registration in any manner constitutes\nan endorsement or approval by the state.\n 10. To the extent practicable, the attorney general shall develop a\nsingle registration and uniform set of reporting forms to be filed in\naccordance with the requirements of this subdivision and those of\nsection 8-1.4 of the estates, powers and trusts law. These forms shall\navoid duplication with and make maximum use of information required in\nfederal reporting forms filed with the attorney general.\n