New York Codes, Rules and Regulations › Title 13 - DEPARTMENT OF LAW › Chapter V - CHARITABLE USES AND PURPOSES › Part 91 - CHARITABLE ORGANIZATIONS › Section 91.3 - Registration exemption

Current through Register Vol. 46, No. 28, July 10, 2024
Certain organizations are exempt from registration with the
				  Attorney General. Unregistered organizations that are exempt from registration
				  are not required to submit an exemption request to the Attorney General, except
				  that an organization that receives a failure to register notice from the
				  Attorney General but believes it is exempt from registration must claim an
				  exemption from registration. Organizations that wish to request exemption from
				  registration under article 7-A or the EPTL or both, shall claim such exemption
				  by completing the appropriate registration, amended registration or
				  re-registration statement form, defined in sections
				  91.4,
				  91.8 and
				  91.9, respectively, of this Part,
				  or a successor form, including the exemption request section of such form, and
				  attaching schedule E (request for exemption for charitable organizations) or a
				  successor form along with all required attachments listed in both the
				  registration and exemption request forms.
(a)
EPTL registration exemption
				claims.
An organization is exempt from registration under the EPTL if
				  it fits any of the following definitions:
(1) Organization is not charitable (EPTL
				section 8-1.4[a]).
(2)
				Organization does not conduct activity in NY State (EPTL section 8-1.4[a]
				).
(3) Organization is a government
				agency or is controlled by a government agency (EPTL section 8-1.4[b][1]
				).
(4) Organization reports
				annually to either the U.S. Congress or the NY State Legislature (EPTL section
				8-1.4[b][2]).
(5) Organization is
				incorporated under the religious corporations law or is another type of
				organization with a religious purpose or is operated, supervised or controlled
				by or in connection with a religious organization (EPTL section 8-1.4[b][3]
				).
(6) Organization is an
				educational institution, museum or library incorporated under the NY State
				Education Law or by special act (EPTL section 8-1.4[b][4]).
(7) Organization is a hospital, skilled
				nursing facility or diagnostic/treatment center (EPTL section 8-1.4[b][5]
				).
(8) Organization is a membership
				organization (fraternal, patriotic, social, student, alumni, veterans) (EPTL
				section 8-1.4[b][6]).
(9)
				Organization is a volunteer firefighters or volunteer ambulance service
				organization (EPTL section 8-1.4[b][6]).
(10) Organization is a historical society
				chartered by the Board of Regents of the State University of New York (EPTL
				section 8-1.4[b][6]).
(11)
				Organization is a cemetery corporation subject to the provisions of article 15
				of the NY State Not-for-Profit Corporation Law (EPTL section 8-1.4[b][10]
				).
(12) Organization is the NY
				State parent teachers association (PTA) or any PTA affiliated with an
				educational institution subject to the jurisdiction of the NY State Education
				Department (EPTL section 8-1.4[b][11]).
(13) Organization is incorporated under
				article 43 of the NY State Insurance Law (EPTL section 8-1.4[b][12]
				).