[Close this window]
§ 172. Registration of charitable organizations. 1. Every charitable
organization, and any charitable organization registered or required to
be registered pursuant to article eight 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
(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
(e) A clear description of the specific programs stating whether in
existence or planned for which the contributions to be solicited will be
(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
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
4. Any charitable organization required to register with the attorney
general pursuant to this article and properly registered pursuant to
article eight 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 eight 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
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
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
8. Forms, financial reports, professional fund raisers' contracts, and
other documents required to be filed pursuant to this article become
public records of the attorney general.
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 or article eight 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.
[Close this window]