Important Information about the 2024 National Corporate Transparency Act

Not For Profit

By completing and submitting our online worksheet, we provide you with all you need to organize your Not-For-Profit Corporation (including a complete corporate outfit).

We Prepare and file the Certificate of  Incorporation according to your instructions. The proposed certificate will be emailed or faxed to you for approval or necessary revisions.

We will obtain any approvals required by Section 404 NPCL, prior to filing with the New York Secretary of State.

We send you an original copy of the Certificate of Incorporation and the filing receipt issued by the Secretary of State, along with Waiver of Notice of Organization Meeting and the Minutes of the Organization Meeting (Incorporator’s release of Corporation to Directors).

We notify your office with date of incorporation, by phone, fax or email (your preference)

DOWNLOAD our worksheet to view a detailed list of the information we will need to get started, along with the current fees!

UNDERSTANDING THE FORMATION PROCESS FOR A NOT-FOR-PROFIT CORPORATION

A Not-for-Profit corporation is formed pursuant to Section 402 of the Not-for-Profit Corporation Law. Not-for-Profit Corporation Law Section 201 (Purposes) provides a list of general purposes for which a not-for-profit corporation may be formed. Unlike a business corporation, the Certificate of Incorporation must set forth the specific purposes for which the corporation is being formed, and the type of activities dictate what “TYPE” the corporation is when filing.

  • Charitable

The purpose of a charitable Not for Profit corporation would fall under one or more of the following categories: 

Charitable, Religious, Educational, and Scientific.

The following general charitable purpose may be used or a specific purpose may be used: 

 The purpose for which the corporation is formed is any purpose for which corporations may be organizedunder the Not for Profit Corporation Law as a charitable corporation.

  • Non-Charitable

A non-charitable Not for Profit corporation is considered to have a purpose that is internal, that predominately benefits its members.  An example of a non-charitable Not for Profit is a Social Club, Athletic Club, Trade Association etc.

The following general non-charitable purpose may be used or a specific purpose may be used: 

The purpose for which the corporation is formed is any purpose for which corporations may be organized under the Not for Profit Corporation Law as a non-charitable corporation.

A not-for-profit corporation may not be formed for pecuniary profit or financial gain and the corporation’s assets, income or profit may not be distributed to or otherwise used to benefit the corporation’s members, directors or officers except as permitted by the Not-for-Profit Corporation Law, e.g., as reasonable compensation for services to the corporation. (See Sections 102 (a)(5) and 515).

Section 301 of the Not-for-Profit Corporation Law includes provisions relating to restrictions on the use of certain words and phrases in the name of the corporation. Generally, the name of the entity may not include a word or phrase restricted by another statute unless one has complied with the restriction. Certain words and phrases also require the consent or approval from another agency prior to filing the document with the Division of Corporations.

In addition, certain types of activities such as educational/cultural components, hospitals, substance abuse programs, etc., require the consent or approval of another agency prior to filing the Certificate of Incorporation with the Division of Corporations. Section 404 of the Not-for-Profit Corporation Law indicates when consents or approvals are required. If there is any doubt as to what, if any, consents or approvals may be required, please contact our corporate department for assistance. In addition to state agency approvals, there may be other local licensing requirements.

Corporations formed for the purpose of operating a church are generally filed pursuant to the Religious Corporations Law and the certificate of incorporation is filed with the County Clerk where the church is located. If the church is considered a FREE CHURCH (generally self-sufficient without ties to an existing denomination) it is incorporated under Article 9 of the Religious Corporations Law and filed with the Secretary of State. Corporations with religious purposes, other than the formation of a church, may be filed pursuant to the Not-for-Profit Corporation Law.

A corporation formed pursuant to the Not-for-Profit Corporation Law is not automatically exempt from federal and state taxes. To qualify for tax exemption status under the Internal Revenue Code, your organization must be organized for one or more of the purposes specifically designated in the Code. In addition, the Internal Revenue Service (IRS) will require that certain provisions be included in your Certificate of Incorporation prior to granting tax exemption, and the correct subsection within 501(c ) should also be included accordingly.We do offer assistance with obtaining 501(c) status. Please contact our corporations department for further information.

Here is some useful information regarding a Charitable Foundation, Public Versus Private: If the corporation receives most of its support from a small group of individuals or private foundations, the organization will be classified as a “private foundation” rather than a “public charity”. Most organizations attempt to be classified as public charities because a number of restrictions and additional reporting requirements apply to private foundations. In addition, many private foundations will not give grants to other charities that are classified as private foundations. Status as a public charity or private foundation must be determined by the entity and confirmed by the IRS. In both cases, no participation or intervention in any political campaign on behalf of any candidate for public office is permitted.

Our corporate department is always ready to assist you with establishing or maintaining your organization. We have simplified the incorporation process by providing you with a user-friendly worksheet. If you have any questions when completing it, please feel free to contact us for assistance!

IRS CODE Reference Chart

1986 Code
501(c)(1)
501(c)(2)
501(c)(3)
501(c)(4)
501(c)(5)
501(c)(6)
501(c)(7)
501(c)(8)
501(c)(9)
501(c)(10)
501(c)(11)
501(c)(12)
501(c)(13)
501(c)(14)
501(c)(15)
501(c)(16)
501(c)(17)
501(c)(18)
501(c)(19)
501(c)(21)
501(c)(22)
501(c)(23)
501(c)(25)
501(c)(26)
501(c)(27)
501(d)
501(e)
501(f)
501(k)
501(n)
521(a)
Description of Organization
Corporations Organized Under Act of Congress (including Federal Credit Unions)
Title Holding Corporation For Exempt Organization
Religious. Educational, Charitable, Scientific, Literary. Testing for Public Safety, to Foster National or International Amateur Sports Competition, or Prevention of Cruelty to Children or Animals Organizations
Civic Leagues, Social Welfare Organizations, and Local Associations of Employees
Labor, Agricultural, and Horticultural Organizations
Business Leagues, Chambers of Commerce, Real Estate Boards, Etc.
Social and Recreation Clubs
Fraternal Beneficiary Societies and Associations
Voluntary Employees’ Beneficiary Associations
Domestic Fraternal Societies and Associations
Teachers’ Retirement Fund Associations
Benevolent Life Insurance Associations, Mutual Ditch or Irrigation Companies, Mutual or Cooperative Telephone Companies, Etc.
Cemetery Companies
State Chartered Credit Unions, Mutual Reserve Funds
Mutual Insurance Companies or Associations
Cooperative Organization to Finance Crop Operations
Supplemental Unemployment Benefit Trusts
Employee Funded Pension Trust (created before June 25, 1959)
Post or Organization of Past or Present Members of the Armed Forces
Black Lung Benefit Trusts
Withdrawal Liability Payment Fund
Veterans Organization (created before 1880)
Title Holding Corporation or Trusts with Multiple Parents
State-Sponsored Organization Providing Health Coverage for High-Risk Individuals
State-Sponsored Workers’ Compensation Reinsurance Organization
Religious and Apostolic Associations
Cooperative Hospital Service Organizations
Cooperative Service Organizations of Operating Educational Organizations
Child Care Organization
Charitable Risk Pools
Farmers; Cooperative Associations
General nature of activities
Instrumentalities of the United States
Holding title to property of an exempt organization
Activities of nature implied by description of class of organization
Promotion of community welfare; charitable, educational or recreational
Educational or instructive, the purpose being to improve conditions of work, and to improve products and efficiency
Improvement of business conditions of one or more lines of business
Pleasure, recreation, social activities
Lodge providing for payment of life, sickness, accident, or other benefits to members
Providing for payment of life, sickness, accident, or other benefits to members
Lodge devoting its net earnings to charitable, fraternal, and other specified purposes. No life, sickness, or accident benefits to members
Teachers’ association for payment of retirement benefits
Activities of a mutually beneficial nature similar to those implied by the description of class of organization
Burials and incidental activities
Loans to members
Providing insurance to members substantially at cost
Financing crop operations in conjunction with activities of a marketing or purchasing association
Provides for payment of supplemental unemployment compensation benefit
Payment of benefits under a pension plan funded by employees
Activities implied by nature of organization
Funded by coal mine operators to satisfy their liability for disability or death due to black lung diseases
To provide funds to meet the liability of employers withdrawing from a multi-employer pension fund
To provide insurance and other benefits to veterans
Holding title and paying over income from property to 35 or fewer parents or beneficiaries
Provides health care coverage to high-risk individuals
Reimburses members for losses under workers’ compensation acts
Regular business activities. Communal religious community
Performs cooperative services for hospitals
Performs collective investment services for educational organizations
Provides care for children
Pools certain insurance risks of 501(c)(3)
Cooperative marketing and purchasing for agricultural producers
Application Form No.
No Form
1024
1023
1024
1024
1024
1024
1024
1024
1024
No Form6
1024
1024
No Form6
1024
No Form6
1024
No Form6
1024
No Form6
No Form6
No Form6
1024
No Form6
No Form6
No Form
1023
1023
1023
1023
1028
Annual return required to be filed
None
9901 or 990EZ8
9901 or 990EZ8, or 990-PF
9901 or 990EZ8
9901 or 990EZ8
9901 or 990EZ8
9901 or 990EZ8
9901 or 990EZ8
9901 or 990EZ8
9901 or 990EZ8
9901 or 990EZ8
9901 or 990EZ8
9901 or 990EZ8
9901 or 990EZ8
9901 or 990EZ8
9901 or 990EZ8
9901 or 990EZ8
9901 or 990EZ8
9901 or 990EZ8
990-BL
9901 or 990EZ8
9901 or 990EZ8
990 or 990EZ
9901 or 990EZ8
9901 or 990EZ8
10659
9901 or 990EZ8
9901 or 990EZ8
9901 or 990EZ8
9901 or 990EZ8
990-C
Contributions allowable
Yes, if made for exclusively public purposes
No2
Yes, generally2,3
No, generally2,3
No2
No2
No2
Yes, if for certain Sec. 501(c)(3) purposes
No2
Yes, if for certain Sec. 501(c)(3) purposes
No2
No2
Yes, generally
No2
No2
No2
No2
No2
No, generally7
No4
No5
No, generally7
No
No
No
No2
Yes
Yes
Yes
Yes
No