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 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

information:

(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 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

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 become

public records 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

eight 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 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.