New York CHAR500 filing guide for nonprofits

New York CHAR500 is the annual financial filing for charitable organizations registered with the New York Attorney General’s Charities Bureau. For Article 7-A filers, Executive Law 172-b sets the due date as the fifteenth day of the fifth calendar month after fiscal year end: May 15 for calendar-year nonprofits. The Charities Bureau grants an automatic 180-day extension, but the organization still must file the annual report, include required attachments, and pay required fees. Audit and review thresholds are based on gross revenue and support: in excess of $1,000,000 requires an independent CPA audit; at least $250,000 but not more than $1,000,000 requires a CPA review; not in excess of $250,000 requires an unaudited report. Use this guide with the grant compliance checklist so the CHAR500 deadline sits beside federal reports, funder reports, and audit preparation.

Who files CHAR500

The New York Attorney General says most organizations that conduct charitable activities, hold charitable assets, or solicit contributions in New York must register with the Charities Bureau and file annual financial reports. For many nonprofits, that annual report is CHAR500.

The filing usually matters to:

• New York-incorporated public charities.
• Out-of-state nonprofits that solicit contributions from New York donors.
• Charitable trusts and organizations holding charitable assets in New York.
• Private foundations and other entities with New York charitable activity.

Some religious, educational, membership, and other organizations may qualify for exemptions. Do not treat small budget size as an exemption by itself. The practical question is whether the organization is registered, required to register, or exempt under the Charities Bureau rules.

Article 7-A and EPTL

New York runs two related registration tracks.

Article 7-A covers charitable solicitation. If a nonprofit solicits contributions in New York, Article 7-A may apply even when the organization is incorporated elsewhere.

EPTL covers organizations that hold or administer charitable assets in New York. A New York charity can be registered under Article 7-A, EPTL, or both.

The distinction matters because the annual filing can include both Article 7-A and EPTL obligations. It also affects fees. Article 7-A has a $25 annual financial report fee under Executive Law 172-b. EPTL fees are separate and are based on net worth in the Charities Bureau instructions.

Due Date And Extension

For Article 7-A filers, Executive Law 172-b uses a clear deadline: the annual financial report is due on or before the fifteenth day of the fifth calendar month after the close of the fiscal year. A nonprofit with a December 31 fiscal year end has a May 15 filing date.

The Charities Bureau extension notice says New York grants an automatic 180-day extension to charities that need more time. The extension gives more time to file; it does not eliminate the annual filing, fee, or attachment requirements. Teams should still keep the original due date on the compliance calendar because the Form 990, CPA review, or audit package often controls when the CHAR500 can be completed.

Audit And Review Thresholds

Executive Law 172-b sets the Article 7-A financial attestation thresholds by gross revenue and support:

These thresholds are separate from the federal Single Audit threshold under 2 CFR 200.501. A nonprofit can cross the New York CHAR500 audit threshold, the federal Single Audit threshold, both, or neither. Finance teams should map both rules before selecting the CPA engagement scope.

The boundary wording matters. “At least $250,000” means the review tier starts at $250,000. “In excess of $1,000,000” means the audit tier starts above $1,000,000, not at exactly $1,000,000.

Fees

The safest way to prepare the payment is to split Article 7-A and EPTL instead of using a single rough fee range.

For Article 7-A annual financial reports, Executive Law 172-b lists a $25 filing fee. For EPTL, the Charities Bureau instructions use a separate net-worth-based fee. Dual registrants may owe both.

Before submitting, compare the registration type in the Charities Bureau registry against the current CHAR500 or CHAR500-C instructions. A nonprofit that is dual-registered should not assume the Article 7-A fee is the whole payment.

Attachments To Prepare

The exact attachment package depends on registration type, fiscal year activity, and financial thresholds. A typical CHAR500 package includes:

• A complete federal Form 990, 990-EZ, or 990-PF when applicable.
• The required CPA audit or review if the organization crosses a New York threshold.
• Unaudited financial reporting when the organization is below the review threshold.
• Officer and address information that matches the Charities Bureau record.
• Additional schedules when the organization has government grants, professional fundraising activity, chapters, or other reportable items.

Do not wait until the filing date to assemble attachments. The audit or review report, final Form 990, and board review calendar can each become the gating item.

Online Filing

The Charities Bureau forms page points nonprofits to online registration and annual filing services. The portal supports document upload, ePayment, and eSignature, which is useful when the filing has a large PDF attachment package.

Keep the submitted CHAR500 package, portal confirmation, and payment record in the same compliance folder as the Form 990, audit or review report, and board minutes approving financial statements. That record is useful when a funder, auditor, bank, or board member asks whether New York charitable registration is current.

Practical Filing Checklist

Use this sequence before the filing window opens:

1. Search the Charities Bureau registry and confirm registration status.
2. Identify whether the organization is Article 7-A, EPTL, or dual-registered.
3. Confirm fiscal year end and calendar the original due date plus the automatic 180-day extension date.
4. Calculate gross revenue and support for the audit or review threshold.
5. Confirm whether the CPA engagement must be an audit, review, or neither.
6. Gather the complete Form 990 package and New York schedules.
7. Calculate Article 7-A and EPTL fees separately.
8. Submit through the current Charities Bureau workflow and retain confirmation.

How GrantPipe Helps

GrantPipe tracks charitable registration dates beside grant reporting, restricted fund documentation, and audit preparation. For a New York nonprofit with active grants, CHAR500 is not an isolated annual form. It depends on the same source records as the Form 990, CPA workpapers, restricted revenue schedules, government grant documentation, and board reporting. Keeping those records connected reduces the scramble when May 15, the extension date, or a funder compliance check arrives.

DEFINITION

CHAR500

The annual financial filing submitted to the New York Attorney General's Charities Bureau by registered charitable organizations.

DEFINITION

Charities Bureau

The New York Attorney General office that administers charitable registration, annual financial reporting, and public charity registry records.

DEFINITION

Article 7-A

The New York Executive Law article governing charitable solicitation. Organizations that solicit contributions in New York generally register under Article 7-A.

DEFINITION

EPTL registration

Registration tied to New York's Estates, Powers and Trusts Law for organizations holding or administering charitable assets in New York.