NY Exec L § 172 (2021)
2021 New York Laws EXC - Executive Article 7-A - Solicitation and Collection of Funds for Charitable Purposes 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.