Last Updated: February 2026
New York has one of the most comprehensive charitable solicitation regulatory frameworks in the United States. Most nonprofits that solicit contributions from New York residents must register with the state and comply with ongoing annual reporting requirements.
Because of its detailed financial reporting rules, disclosure requirements, and active enforcement environment, New York is considered a core compliance jurisdiction for nationally fundraising nonprofits.
For broader national context, see:
When Registration Is Required in New York
A nonprofit must register with the New York Attorney General before soliciting contributions in the state.
Registration is generally required if an organization:
- Solicits donations from New York residents
- Conducts online fundraising accessible to New York donors
- Uses professional fundraisers or fundraising counsel
- Conducts mail, email, or advertising campaigns directed into New York
These requirements apply equally to New York-based and out-of-state nonprofits.
For digital fundraising implications, see:
- Online Fundraising & Charleston Principles
- Where Nonprofits Must Register Based on Online Fundraising
Initial Registration Overview
Registration must be completed prior to beginning solicitation activities.
Typical filing components include:
- Charitable organization registration application
- IRS determination letter
- Governing documents
- IRS Form 990 or financial statements
- Officer and director information
- Disclosure of professional fundraising relationships
- Filing fee
New York also requires charities to file separate financial reporting documentation depending on organizational revenue levels.
For registration timing strategy:
Financial Reporting and Audit Thresholds
New York imposes detailed financial reporting requirements based on annual revenue levels.
Organizations exceeding defined revenue thresholds must submit audited financial statements prepared by an independent CPA. Mid-tier organizations may be required to submit reviewed financial statements.
These thresholds apply to total organizational revenue, not New York-specific fundraising.
For broader audit coordination:
Annual Renewal Requirements
New York requires annual renewal of charitable registration.
Renewal generally requires:
- Updated registration information
- IRS Form 990
- Applicable audited or reviewed financial statements
- Filing fee
Renewal deadlines are typically tied to the organization’s fiscal year.
For coordinated multi-state renewal planning:
Disclosure Requirements
New York requires specific charitable solicitation disclosure statements in certain fundraising communications.
Disclosure obligations may apply to:
- Written solicitations
- Professional fundraising campaigns
- Certain advertising materials
These disclosure rules are among the most detailed in the country and are a key compliance consideration for nationwide fundraising programs.
For a national comparison:
Professional Fundraisers and Commercial Co-Ventures
New York has extensive regulatory oversight of third-party fundraising relationships.
Organizations engaging:
- Professional solicitors
- Fundraising counsel
- Commercial co-venturers
must comply with contract filing, reporting, and disclosure requirements.
See:
Exemptions
New York provides several exemptions, though most mid-sized and large nonprofits must still register.
Common exemptions include:
- Religious organizations
- Educational institutions
- Governmental entities
- Very small organizations below defined contribution thresholds
Because exemption criteria are relatively narrow, most nationally fundraising nonprofits must register.
For broader exemption strategy:
Governance and Risk Considerations
New York maintains publicly searchable charity records and has active enforcement oversight.
Noncompliance may:
- Affect grant due diligence reviews
- Raise governance oversight concerns
- Create Form 990 disclosure inconsistencies
- Impact fundraising platform certifications
For broader risk analysis:
- What Happens If a Nonprofit Fails to Register?
- Charitable Solicitation Registration Mistakes That Put Nonprofits at Risk
New York in a National Compliance Strategy
New York is considered one of the most significant compliance jurisdictions due to its:
- Mandatory registration requirement
- Detailed financial reporting thresholds
- Disclosure obligations
- Active regulatory enforcement
Organizations fundraising nationally typically include New York among their highest-priority registration states.
For structured planning:
If your organization is fundraising in New York as part of a multi-state strategy, coordinated compliance oversight can reduce administrative burden and governance risk.