reglab/statecodes huggingface dataset:
New York Codes, Rules and Regulations › Title 13 - DEPARTMENT OF LAW › Chapter IV - INTRASTATE FINANCING › Part 80 - INTRASTATE FINANCING › Section 80.14 - Books and records

Current through Register Vol. 46, No. 28, July 10, 2024
Prior to the use of any funds obtained as a result of an
				  offering of securities covered by the Intrastate Financing Act or the removal
				  of any funds obtained as a result of such offering from any special trust
				  account, the issuer shall have set up a system of books and records in
				  accordance with generally accepted accounting principles. Such records shall be
				  maintained at the principal office of the issuer. All books and records shall
				  be posted and maintained in an orderly legible manner, in ink, by or under the
				  direction and control of a person familiar with generally accepted bookkeeping
				  and accounting practices. At a minimum such books and records shall consist of
				  a cash receipts and disbursements book showing in detail all receipts and
				  expenditures, a general ledger and general journal, a book showing the
				  outstanding securities of the issuer and the names, addresses and holdings of
				  each security holder and all contracts, checks, vouchers, receipts, bills and
				  other documents pertaining to the transactions and operations of the issuer.
				  All promoters of the issuer shall be responsible for such records.
				  Notwithstanding anything contained herein to the contrary, the books and
				  records of the issuer may be maintained pursuant to a system created or
				  approved by an independent public accountant licensed and with an office in the
				  State of New York upon certification in writing by such accountant to the
				  Department of Law that he has set up the issuer's accounting system in
				  accordance with generally accepted accounting principles, that he is
				  independent of the issuer, that he has given instruction on maintenance of the
				  system and that he verily believes that if his instructions are followed, the
				  accounting system will be adequate. Where such a statement is provided the
				  Department of Law the responsibility for the adequacy of the accounting system
				  shall be preliminarily considered to have been met.
New York Codes, Rules and Regulations › Title 13 - DEPARTMENT OF LAW › Chapter IV - INTRASTATE FINANCING › Part 80 - INTRASTATE FINANCING › Section 80.15 - Annual reports

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				Within four months after the close of the fiscal year of all issuers which have
				made or were required to make a filing with the Department of Law pursuant to
				the New York Intrastate Financing Act, there shall be submitted to the
				Department of Law and to all persons then owning the securities of the issuer
				an annual report containing the following:
(1) a balance sheet as at the end of the
				fiscal year and a profit and loss statement for said fiscal year or part
				thereof. The balance sheet and profit and loss statement shall be prepared in
				accordance with generally accepted accounting principles applied on a basis
				consistent with previous years or periods and shall include an opinion by an
				independent public accountant as to fairness of presentation of issuer's
				financial position and results of operations reflected in the financial
				statements; and
(2) a narrative
				report setting forth the material events of the preceding year; and
(3) a statement setting forth the use of all
				proceeds obtained as a result of the offering of securities during the
				preceding fiscal year or indicating that no such funds were obtained;
				and
(4) a statement setting forth
				the names and home addresses and the compensation and other direct and indirect
				dealings of all officers and directors of the issuer and whether or not any
				principal, officer or director sold or otherwise disposed of or hypothecated
				any of his securities.
New York Codes, Rules and Regulations › Title 13 - DEPARTMENT OF LAW › Chapter IV - INTRASTATE FINANCING › Part 80 - INTRASTATE FINANCING › Section 80.16 - Issuer statement and other requirements

Current through Register Vol. 46, No. 28, July 10, 2024
Nothing contained in these regulations shall exempt any
				  issuer from compliance with section 359-e  of the General Business Law with
				  respect to the filing of Issuer Statements, State Notices and Further State
				  Notices or with respect to any other provision of article
				  23-A.
New York Codes, Rules and Regulations › Title 13 - DEPARTMENT OF LAW › Chapter V - CHARITABLE USES AND PURPOSES › Part 90 - Definitions › Section 90.1 - Charitable

Current through Register Vol. 46, No. 28, July 10, 2024
For the purposes of this Chapter, charitable shall
				  mean:
(a) pursuant to article 8 of the
				Estates, Powers and Trusts Law (the "EPTL"), charitable, religious,
				educational, scientific, literary, cultural, testing for public safety,
				fostering national or international sports competition, benevolent, promoting
				social welfare, for a public benefit or for the prevention of cruelty to
				children or animals;
(b) pursuant
				to article 7A of the Executive Law (article 7-A), all purposes deemed
				charitable pursuant to the EPTL and also philanthropic, patriotic, eleemosynary
				or for law enforcement support and any other purpose included in the definition
				of "charitable organizations" in article 7-A, section 171-a.1, as it may be
				amended.
New York Codes, Rules and Regulations › Title 13 - DEPARTMENT OF LAW › Chapter V - CHARITABLE USES AND PURPOSES › Part 90 - Definitions › Section 90.2 - Charitable organization

Current through Register Vol. 46, No. 28, July 10, 2024
For the purposes of this Chapter, charitable organization
				  shall mean an organization that is organized and/or operated for charitable
				  purposes, whether or not exempt from Federal income taxation, that is required
				  to register with the Attorney General pursuant to the EPTL and/or article
				  7-A.
(a) The term charitable
				organization includes any domestic or foreign corporation, unincorporated
				association or other legal entity, other than a trust or estate with a
				charitable interest (defined in section
				90.3 
				of this Chapter), that is organized and/or operated for charitable purposes,
				including without limitation:
(1) type B New
				York not-for-profit corporations;
(2) type A, C and D New York not-for-profit
				corporations that are organized and/or operated for charitable
				purposes;
(3) organizations exempt
				from Federal income taxation pursuant to United States Internal Revenue Code
				(the code) section 501(c)(3), including wholly charitable trusts; and
(4) organizations exempt from Federal income
				taxation pursuant to another code section that are organized and/or operated
				for charitable purposes.
New York Codes, Rules and Regulations › Title 13 - DEPARTMENT OF LAW › Chapter V - CHARITABLE USES AND PURPOSES › Part 90 - Definitions › Section 90.3 - Trust or estate with a charitable interest

Current through Register Vol. 46, No. 28, July 10, 2024
For the purposes of this Chapter, trust or estate with a
				  charitable interest (or, in the plural, trusts and estates with a charitable
				  interest) shall mean any trust or estate holding or administering any personal
				  or real property for charitable purposes that is required to register pursuant
				  to the EPTL, other than a wholly charitable trust exempt from Federal income
				  taxation pursuant to code section 501(c).
(a) Estates. The term trust or estate with a
				charitable interest includes estates with a charitable interest.
(1) The term estate with a charitable
				interest includes any estate with a charitable bequest that is either to an
				unnamed charity or is an unspecified amount (including without limitation a
				bequest of all or part of the residuary estate) or indefinite
				property.
New York Codes, Rules and Regulations › Title 13 - DEPARTMENT OF LAW › Chapter V - CHARITABLE USES AND PURPOSES › Part 90 - Definitions › Section 90.4 - Fund raising professional

Current through Register Vol. 46, No. 28, July 10, 2024
For purposes of this Chapter, fund raising professional
				  includes professional fund raisers, fund raising counsel, professional
				  solicitors and commercial co-venturers, as such terms are defined in article
				  7-A section 171-a.
New York Codes, Rules and Regulations › Title 13 - DEPARTMENT OF LAW › Chapter V - CHARITABLE USES AND PURPOSES › Part 91 - CHARITABLE ORGANIZATIONS › Section 91.1 - To whom this Part applies

Current through Register Vol. 46, No. 28, July 10, 2024
This Part applies to charitable organizations as defined in
				  section 90.2  of this Chapter. The
				  following sections of this Part contain the registration and reporting
				  requirements applicable to charitable organizations.
New York Codes, Rules and Regulations › Title 13 - DEPARTMENT OF LAW › Chapter V - CHARITABLE USES AND PURPOSES › Part 91 - CHARITABLE ORGANIZATIONS › Section 91.2 - Registration types

Current through Register Vol. 46, No. 28, July 10, 2024
Article 7-A requires registration of charitable and other
				  nonprofit organizations that solicit contributions from New York State
				  (including residents, foundations, corporations, government agencies and other
				  entities). Section 8-1.4  of the EPTL requires registration of charitable
				  organizations that are incorporated, are formed or otherwise conduct activity
				  in New York State. Based on these two registration statutes, there are three
				  registration types for charitable organizations registered with the Charities
				  Bureau.
(a)
Article 7-A.
Organizations registered pursuant to article 7-A only and not
				  registered under the EPTL.
(b)
EPTL.
Organizations registered pursuant to the EPTL only and not
				  registered under article 7-A.
(c)
Dual.
Organizations registered pursuant to both article 7-A and the
				  EPTL.
New York Codes, Rules and Regulations › Title 13 - DEPARTMENT OF LAW › Chapter V - CHARITABLE USES AND PURPOSES › Part 91 - CHARITABLE ORGANIZATIONS › Section 91.4 - Initial registration

Current through Register Vol. 46, No. 28, July 10, 2024
Unregistered charitable organizations subject to registration
				  requirements of either or both article 7-A and the EPTL must register with the
				  Attorney General.
(a)
What
				documents to submit.
The following documents constitute a complete initial
				  registration for a charitable organization:
(1) CHAR410 (registration statement for
				charitable organizations) or a successor form. This form is for unregistered
				organizations required to register with the Charities Bureau and shall include
				identifying, organization structure, activities and Federal tax-exempt status
				information;
(2) a copy of the
				certificate of incorporation, trust agreement or other organizing document, and
				any amendments; and
(3) a copy of
				the bylaws or other organizational rules, and any amendments; and
(4) a copy of the United State Internal
				Revenue Service (IRS) form 1023 or 1024 Application for Recognition of
				Exemption, if applicable; and
(5) a
				copy of the IRS tax exemption determination letter, if applicable.
New York Codes, Rules and Regulations › Title 13 - DEPARTMENT OF LAW › Chapter V - CHARITABLE USES AND PURPOSES › Part 91 - CHARITABLE ORGANIZATIONS › Section 91.7 - Combined annual financial report

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
Authorization to file a combined annual financial report.
Upon prior written authorization by the Attorney General, a
				  parent charitable organization which has one or more affiliates may file a
				  combined annual financial report for itself and its affiliates. Affiliates that
				  do not have a parent-subsidiary relationship cannot file a combined report. For
				  this purpose
affiliate
shall include any chapter, branch,
				  auxiliary or other subordinate unit of any registered charitable organization,
				  however designated, whose policies, fund-raising activities and expenditures
				  are supervised or controlled by the parent charitable organization. The
				  Charities Bureau, in its discretion, may deny a request to file a combined
				  report by the parent organization if any of the following facts are
				  present:
(1) The parent organization
				does not file a group return IRS form 990 for its subordinate organizations
				with the IRS.
(2) The parent
				organization and its affiliates do not consolidate their audited financial
				statements.
(3) The parent
				organization has one or more affiliates that are not included in the group
				return and/or consolidated financial statements.
(4) The parent organization has one or more
				affiliates that are registered and file separately with the Attorney General
				and, therefore, would not be included in the combined report.
(5) The parent organization and its
				affiliates have different fiscal years.
New York Codes, Rules and Regulations › Title 13 - DEPARTMENT OF LAW › Chapter V - CHARITABLE USES AND PURPOSES › Part 91 - CHARITABLE ORGANIZATIONS › Section 91.8 - Amended registration

Current through Register Vol. 46, No. 28, July 10, 2024
Organizations already registered with the Attorney General
				  that have amended their information (
e.g.,
the organization's
				  name, contact information or list of directors) or organizing documents
				  (
e.g.,
the certificate of incorporation or by-laws) since last
				  submitting a registration, amended registration or re-registration statement
				  must amend their registration.
(a)
What documents to submit.
The following documents constitute a complete initial
				  registration for a charitable organization:
(1) CHAR410-A (amended registration statement
				for charitable organizations) or a successor form. This form is for
				organizations already registered with the Charities Bureau that have amended
				their information or document attachments since the last registration form was
				filed and shall include identifying information. If the organization structure,
				activities and Federal tax-exempt status information have changed since the
				last registration statement was filed and such changes were not already
				presented in the organization's previous annual filing with the Attorney
				General, as described in section
				91.5  of this Part, the amended
				registration statement shall include such information as well.
(2) Copies of all amendments to the following
				documents previously filed with a prior registration, amended registration or
				re-registration statement:
(i) the certificate
				of incorporation, trust agreement or other organizing document, and any
				amendments; and
(ii) the bylaws or
				other organizational rules, and any amendments; and
(iii) the IRS form 1023 or 1024 application
				for recognition of exemption, if applicable; and
(iv) the IRS tax exemption determination
				letter, if applicable.
New York Codes, Rules and Regulations › Title 13 - DEPARTMENT OF LAW › Chapter V - CHARITABLE USES AND PURPOSES › Part 91 - CHARITABLE ORGANIZATIONS › Section 91.9 - Cancellation of article 7-A registration and re-registration

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
Cancellation of article 7-A
				registration.
If an article 7-A or dual registrant fails to file a complete
				  annual filing on time, as described in section
				  91.5  of this Part, its article 7-A
				  registration to solicit contributions shall be deemed no longer in
				  effect.
(b) The
				organization must then re-register pursuant to article 7-A, regardless of its
				registration status pursuant to section 8-1.4 of the EPTL.
(1) What documents to submit. The following
				documents constitute a complete re-registration for a charitable organization:
(i) CHAR410-R (re-registration statement for
				charitable organizations) or a successor form. This form is for organizations
				whose registration to solicit contributions is no longer in effect as the
				result of a violation of registration or reporting requirements and shall
				include identifying, organization structure, activities and federal tax-exempt
				status information.
(ii) a copy of
				the certificate of incorporation, trust agreement or other organizing document,
				and any amendments; and
(iii) a
				copy of the bylaws or other organizational rules, and any amendments;
				and
(iv) a copy of the IRS form
				1023 or 1024 application for recognition of exemption, if applicable;
				and
(v) a copy of the IRS tax
				exemption determination letter, if applicable; and
(vi) all delinquent annual filings (annual
				reports or claims of annual report exemption), as described in section
				91.5  of this Part, for all years
				for which the organization is delinquent, up to a maximum of six years. All
				delinquent filings must be sent in a single submission along with the
				re-registration. Any fees for delinquent filings shall be combined with the
				re-registration fee in a single payment.
New York Codes, Rules and Regulations › Title 13 - DEPARTMENT OF LAW › Chapter V - CHARITABLE USES AND PURPOSES › Part 91 - CHARITABLE ORGANIZATIONS › Section 91.10 - Closing registration and dissolutions

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
Charitable organizations.
The registration of a charitable organization will only be
				  closed if the organization demonstrates that it has dissolved or otherwise
				  formally ceased operations.
(1)
				Corporations.
(i) If the organization was
				incorporated, it must be dissolved before the Attorney General can close its
				registration. If the organization has a certificate of dissolution from the New
				York Department of State, or from a similar government agency in a different
				state, it must be submitted along with the CHAR500 or a successor form marked
				"final filing," with all required attachments to that form.
(ii) If the organization was incorporated and
				does not have a certificate of dissolution but does have a court-approved plan
				of dissolution, the organization must complete the dissolution process and then
				submit to the Attorney General a copy of that certificate of dissolution. New
				York corporations obtain the certificate of dissolution from the New York State
				Department of State, Division of Corporations.
(iii) If the organization was incorporated
				and has ceased operations but does not have a certificate of dissolution and
				does not have a court-approved dissolution plan, the organization must start
				and complete the dissolution process.
New York Codes, Rules and Regulations › Title 13 - DEPARTMENT OF LAW › Chapter V - CHARITABLE USES AND PURPOSES › Part 91 - CHARITABLE ORGANIZATIONS › Section 91.11 - Where to submit registrations, annual filings and other submissions

Current through Register Vol. 46, No. 28, July 10, 2024
Charitable organizations must submit their annual filing to
				  the New York City Office of the Attorney General's Charities Bureau,
				  Registration Section, 28 Liberty Street, New York, NY 10005, or such other
				  place as the Attorney General may designate or electronically in the manner
				  prescribed by statute or by the Attorney General.
New York Codes, Rules and Regulations › Title 13 - DEPARTMENT OF LAW › Chapter V - CHARITABLE USES AND PURPOSES › Part 91 - CHARITABLE ORGANIZATIONS › Section 91.12 - Incomplete material

Current through Register Vol. 46, No. 28, July 10, 2024
The Attorney General will not accept any registration and/or
				  filing unless all of the documents and fees required by law and these
				  regulations have been submitted and paid. The organization shall not be in
				  compliance with the law and these regulations until the registration and/or
				  filing material has been accepted by the Attorney General and may be subject to
				  appropriate sanctions pursuant to article 7-A and/or the
				  EPTL.
New York Codes, Rules and Regulations › Title 13 - DEPARTMENT OF LAW › Chapter V - CHARITABLE USES AND PURPOSES › Part 91 - CHARITABLE ORGANIZATIONS › Section 91.13 - Attorney General authority to require additional information or documentation

Current through Register Vol. 46, No. 28, July 10, 2024
In addition to any documents the Attorney General requires of
				  a charitable organization as part of its registration, exemption request,
				  annual filing or request to close registration, the Attorney General may
				  require a charitable organization to submit any information or documentation
				  relevant to the Attorney General's review of such organization, including
				  without limitation a judicial or informal periodic or final accounting for a
				  wholly charitable trust.
New York Codes, Rules and Regulations › Title 13 - DEPARTMENT OF LAW › Chapter V - CHARITABLE USES AND PURPOSES › Part 92 - Trusts And Estates With A Charitable Interest › Section 92.1 - To whom the part applies

Current through Register Vol. 46, No. 28, July 10, 2024
This Part applies to trusts and estates with a charitable
				  interest as defined in section
				  90.3 
				  of this Chapter. The following sections of this Part contain the registration
				  and reporting requirements applicable to trusts and estates with a charitable
				  interest.
(a) Registration types.
				Trusts and estates with a charitable interest are required to register pursuant
				to EPTL section 8-1.4, but are not required to register pursuant to article
				7-A.
New York Codes, Rules and Regulations › Title 13 - DEPARTMENT OF LAW › Chapter V - CHARITABLE USES AND PURPOSES › Part 92 - Trusts And Estates With A Charitable Interest › Section 92.2 - Estates

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Registration.
				Estates with a charitable interest as defined in section
				90.3(a)(1) 
				of this Chapter are required to register pursuant to EPTL section 8-1.4.
				Estates in which the only charitable interest is a specific gift (either a
				specific amount of money or specific property) to one or more named charities
				exempt from Federal taxation pursuant to Internal Revenue Code section
				501(c)(3) are not required to register pursuant to the EPTL.
(1) What registration documents to submit. To
				register with the Attorney General, an estate with a charitable interest shall
				submit all of the following documents:
(i) a
				copy of the notice of probate; and
(ii) a copy of the last will and testament
				and any codicils.
New York Codes, Rules and Regulations › Title 13 - DEPARTMENT OF LAW › Chapter V - CHARITABLE USES AND PURPOSES › Part 92 - Trusts And Estates With A Charitable Interest › Section 92.3 - Charitable remainder trusts

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				Registration with notice of termination. Charitable remainder trusts as defined
				in section
				90.3(b)(1) 
				of this Title are required to register pursuant to EPTL section 8-1.4. Pursuant
				to EPTL section 8-1.4(f)(1), such registration shall contain a notice of the
				termination of the interest of any party in a trust that would cause all or
				part of the trust assets or income to be applied to charitable purposes.
				Charitable remainder trusts are not required to submit to the Attorney General
				a separate notice of termination.
(1) What
				registration with notice of termination documents to submit. To register, a
				charitable remainder trust shall submit all of the following registration with
				notice of termination documents to the Attorney General and mail a copy to each
				identified current charitable beneficiary:
(i)
				CHAR001-RT (registration statement for charitable remainder trusts with notice
				of termination of intervening trust interest) or a successor form issued by the
				Attorney General, which shall include:
(a)
				identifying information, including the identity of the terminating interest
				(and, if applicable, the date of death of the individual whose interest
				terminated) and the identity of each charitable beneficiary;
(b) contact information for each trustee and
				attorney for the trust; and
(c) a
				statement that the trust has complied with the requirement to mail a copy of
				the notice of termination to each identified current charitable beneficiary;
				and
New York Codes, Rules and Regulations › Title 13 - DEPARTMENT OF LAW › Chapter V - CHARITABLE USES AND PURPOSES › Part 92 - Trusts And Estates With A Charitable Interest › Section 92.4 - Charitable lead trusts

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				Registration. Charitable lead trusts as defined in section
				90.3(b)(2) 
				of this Chapter are required to register pursuant to EPTL section 8-1.4.
(1) What registration documents to submit. To
				register with the Attorney General, a charitable lead trust shall submit all of
				the following documents:
(i) CHAR001-LT
				(registration statement for charitable lead trusts) or a successor form issued
				by the Attorney General, which shall include:
(a) identifying information, including the
				identity of each charitable beneficiary; and
(b) contact information for each trustee and
				attorney for the trust; and
New York Codes, Rules and Regulations › Title 13 - DEPARTMENT OF LAW › Chapter V - CHARITABLE USES AND PURPOSES › Part 92 - Trusts And Estates With A Charitable Interest › Section 92.5 - Attorney general authority to require additional information or documentation

Current through Register Vol. 46, No. 28, July 10, 2024
In addition to any documents the Attorney General requires of
				  a trust or estate with a charitable interest as part of its registration,
				  periodic report, final report or notice of termination, the Attorney General
				  may require a trust or estate with a charitable interest to submit any
				  information or documentation relevant to the Attorney General's review of such
				  entity, including without limitation a periodic accounting, a detailed
				  securities schedule, IRS form 706 (United States estate [and
				  generation-skipping transfer] tax return), IRS form 1041 (U.S. income tax
				  return for estates and trusts) and New York State Department of Taxation and
				  Finance ET-90 (New York State estate tax return) or successor
				  forms.
New York Codes, Rules and Regulations › Title 13 - DEPARTMENT OF LAW › Chapter V - CHARITABLE USES AND PURPOSES › Part 92 - Trusts And Estates With A Charitable Interest › Section 92.6 - Certification requirement

Current through Register Vol. 46, No. 28, July 10, 2024
For each registration, periodic report, final report or
				  notice of termination required to be submitted by a trust or estate with a
				  charitable interest pursuant to this Part, a trustee, executor or other
				  authorized individual shall certify under penalties for perjury that, to the
				  best of his or her knowledge and belief, such submission is true, correct and
				  complete in accordance with the laws of the State of New York applicable to
				  such submission.
New York Codes, Rules and Regulations › Title 13 - DEPARTMENT OF LAW › Chapter V - CHARITABLE USES AND PURPOSES › Part 93 - Fund Raising Professionals › Section 93.1 - To whom this part applies

Current through Register Vol. 46, No. 28, July 10, 2024
This Part applies to professional fund raisers, fund raising
				  counsel, professional solicitors and commercial co-venturers, as defined in
				  article 7-A, section 171-a; provided, however, that this Part shall not apply
				  to any individual or entity that prints, prepares for mailing and/or mails
				  solicitation material but does not otherwise provide advice to or solicit on
				  behalf of a charitable organization.
New York Codes, Rules and Regulations › Title 13 - DEPARTMENT OF LAW › Chapter V - CHARITABLE USES AND PURPOSES › Part 93 - Fund Raising Professionals › Section 93.3 - Registration fees and bonds required of professional fund raisers, fund raising counsel and professional solicitors

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Each professional fund raiser
				registration form, fund raising counsel registration form and professional
				solicitor registration form must be accompanied by the fees mandated by article
				7-A, sections 173.1 and 173-b.
(b)
				Each professional fund raiser registration form must be accompanied by a bond
				as mandated by article 7-A, section 173.1.
New York Codes, Rules and Regulations › Title 13 - DEPARTMENT OF LAW › Chapter V - CHARITABLE USES AND PURPOSES › Part 93 - Fund Raising Professionals › Section 93.4 - Contracts with professional fund raisers, fund raising counsel and commercial co-venturers

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				Content of contracts.
(1) In addition to any
				information required by article 7-A, including section 174-a, all contracts
				filed with the Attorney General must include the following:
(i) the names, addresses and New York State
				registration numbers of both parties to the contract;
(ii) the signatures and dates of signature of
				the parties to the contract;
(iii)
				the beginning and expiration dates of the contract;
(iv) the terms of the contract, including a
				clear description of the services to be performed by the professional fund
				raiser or fund raising counsel; and
(v) a clear statement of the financial
				arrangement between the parties which shall include, if applicable, a statement
				of:
(a) the percentage or dollar amount of the
				total funds collected on behalf of the charitable organization which shall be
				retained by or paid to the professional fund raiser for purposes other than the
				exclusive benefit of the charitable organization's charitable
				purposes;
(b) the fixed fee if any
				to be received by the professional fund raiser or fund raising
				counsel;
(c) all contractual
				expenses to be incurred by the professional fund raiser or fund raising counsel
				but charged to the charitable organization or subsequently deducted from the
				gross receipts. Such list shall contain specific dollar amounts or projected
				estimates of these costs; and
(d)
				the costs per unit for the services to be provided and the projected number of
				units to be provided; and
(vi) a renewal or extension of a contract
				must comply with the provisions of this section.
New York Codes, Rules and Regulations › Title 13 - DEPARTMENT OF LAW › Chapter V - CHARITABLE USES AND PURPOSES › Part 93 - Fund Raising Professionals › Section 93.6 - Where to file

Current through Register Vol. 46, No. 28, July 10, 2024
All registrations, interim and closing statements, contracts,
				  fees and any other documents or instruments required to be filed by fund
				  raising professionals and all correspondence relating thereto shall be directed
				  to the New York State Attorney General, Charities Bureau, The Capitol, Albany,
				  NY 12224 or to any other address that the Attorney General may
				  designate.
New York Codes, Rules and Regulations › Title 13 - DEPARTMENT OF LAW › Chapter V - CHARITABLE USES AND PURPOSES › Part 94 - AVAILABILITY OF FORMS AND INSTRUCTIONS › Section 94.1 - Availability of forms and instructions

Current through Register Vol. 46, No. 28, July 10, 2024
Forms and instructions for registration and filing may be
				  downloaded from the Attorney General's website at
				  www.oag.state.ny.us/charities/charities.html or by writing to New York State
				  Attorney General, Charities Bureau, 28 Liberty Street, New York, NY 10005 or at
				  any other website or address designated by the Attorney
				  General.
New York Codes, Rules and Regulations › Title 13 - DEPARTMENT OF LAW › Chapter V - CHARITABLE USES AND PURPOSES › Part 95 - Identification Of Filings › Section 95.1 - Identification of filings

Current through Register Vol. 46, No. 28, July 10, 2024
Identifying information, including the organization or entity
				  name and, if applicable, the regulation number must be placed on all
				  correspondence and other documents, including payments, submitted to the
				  Charities Bureau.
New York Codes, Rules and Regulations › Title 13 - DEPARTMENT OF LAW › Chapter V - CHARITABLE USES AND PURPOSES › Part 96 - DOCUMENTS FILED WITH THE ATTORNEY GENERAL ARE SUBJECT TO PUBLIC INSPECTION › Section 96.1 - Public documents

Current through Register Vol. 46, No. 28, July 10, 2024
Unless otherwise exempt from disclosure pursuant to State or
				  Federal law, registrations, filings and other documents required to be filed
				  pursuant to EPTL section 8-1.4 and/or article 7-A become public records of the
				  Attorney General.
New York Codes, Rules and Regulations › Title 13 - DEPARTMENT OF LAW › Chapter V - CHARITABLE USES AND PURPOSES › Part 96 - DOCUMENTS FILED WITH THE ATTORNEY GENERAL ARE SUBJECT TO PUBLIC INSPECTION › Section 96.2 - Inspection of public documents

Current through Register Vol. 46, No. 28, July 10, 2024
Copies of all registrations, filings and other documents
				  filed with the Attorney General and not exempt from disclosure pursuant to
				  State or Federal law shall be open to public inspection subject to the
				  following requirements:
(a) a request
				for inspection shall indicate the name and address of the person seeking the
				inspection and shall be submitted in writing on form CHAR007 (Freedom of
				Information Law [FOIL] request form) to the New York State Attorney General,
				Charities Bureau, Attn: FOIL Officer, 28 Liberty Street, New York, NY 10005 or
				by e-mail to Charities. Via email portal as directed at
				https://ag.ny.gov/bureau/foil or such other address or e-mail address as the
				Attorney General may designate;
(b)
				such inspection shall be subject to the applicable provisions of article 6 of
				the Public Officers Law;
(c) such
				inspection shall at all times be subject to the supervision and control of the
				Attorney General or the Attorney General's assistants;
(d) the Attorney General is authorized to
				charge a reasonable fee for copying and postage; and
(e) filings may be inspected, by prior
				appointment, at the offices of the Charities Bureau during regular business
				hours or will be mailed or e-mailed to the requestor upon payment of all
				copying and postage fees.
New York Codes, Rules and Regulations › Title 13 - DEPARTMENT OF LAW › Chapter V - CHARITABLE USES AND PURPOSES › Part 97 - Administrative Enforcement By The Attorney General › Section 97.1 - Procedures applicable to administrative proceedings commenced by the attorney general pursuant to article 7-a section 177

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Violations under the Attorney General's
				administrative jurisdiction. Upon a finding by the Attorney General that any
				person has committed or is committing a violation of article 7-A, by engaging
				in activities prohibited under section 172-d that are subject to the
				administrative remedies of section 177, or by failing to comply with the
				reporting requirements set forth in section 172-b, the Attorney General may
				impose the administrative remedies listed in section
				97.2 
				of this Part.
New York Codes, Rules and Regulations › Title 13 - DEPARTMENT OF LAW › Chapter V - CHARITABLE USES AND PURPOSES › Part 97 - Administrative Enforcement By The Attorney General › Section 97.2 - Remedies in attorney general's administrative proceeding

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Upon a finding of a violation of article
				7-A, the Attorney General may:
(1) revoke,
				suspend or deny a registration of a charitable organization, professional fund
				raiser, professional solicitor or fund raising counsel or issue an order
				directing a charitable organization, professional fund raiser, professional
				solicitor or fund raising counsel to cease and desist specified fund raising
				activities; and
(2) assess a civil
				penalty in an amount authorized by article 7-A section 177.
New York Codes, Rules and Regulations › Title 13 - DEPARTMENT OF LAW › Chapter V - CHARITABLE USES AND PURPOSES › Part 97 - Administrative Enforcement By The Attorney General › Section 97.3 - Notice of violation

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				The Attorney General shall, before revoking, suspending or denying any
				registration or exemption, or issuing a cease and desist order, or assessing a
				civil penalty, notify the respondent in writing and provide an opportunity for
				a hearing in accordance with article 7-A section 177 and this
				Chapter.
(b) The notice shall
				consist of a statement of the charges and shall be served by personal delivery
				or by registered or certified mail to the last known business address of the
				respondent.
(c) If, within 30 days
				of the date of mailing of the notice of violation, the violation is cured, the
				respondent may be entitled to waiver of any civil penalty, as provided under
				article 7-A section 177.2(b).
New York Codes, Rules and Regulations › Title 13 - DEPARTMENT OF LAW › Chapter V - CHARITABLE USES AND PURPOSES › Part 97 - Administrative Enforcement By The Attorney General › Section 97.4 - Requests for hearings

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				Hearings shall be conducted in accordance with articles three and five of the
				New York State Administrative Procedure Act (SAPA) and in accordance with 19
				NYCRR Part 400.
(b) A hearing must
				be requested within 20 days after receipt of notice from the Attorney
				General.
(c) A hearing shall take
				place within 30 days of the receipt of the request by the Attorney
				General.
(d) Should the respondent
				not request a hearing, the Attorney General may impose the administrative
				remedies described in section
				97.2 
				of this Part.
New York Codes, Rules and Regulations › Title 13 - DEPARTMENT OF LAW › Chapter V - CHARITABLE USES AND PURPOSES › Part 97 - Administrative Enforcement By The Attorney General › Section 97.5 - Notice of hearing

Current through Register Vol. 46, No. 28, July 10, 2024
(a) A
				hearing shall be held at a time and place designated by the Attorney
				General.
(b) The Attorney General
				shall notify the respondent in writing of the time and place of the hearing.
				The notice may be served by personal delivery or by registered or certified
				mail to its last known business address.
(c) Every notice of hearing shall be served
				with a copy of articles three and five of SAPA, 19 NYCRR Part 400 and this
				Chapter.
(d) The notice shall
				include:
(1) a statement of the time, place
				and nature of the hearing;
(2) a
				statement of the legal authority and jurisdiction for the hearing;
(3) the sections of the statutes or rules and
				regulations involved;
(4) a
				statement of the facts asserted; and
(5) a statement that free interpreter
				services will be made available.
New York Codes, Rules and Regulations › Title 13 - DEPARTMENT OF LAW › Chapter V - CHARITABLE USES AND PURPOSES › Part 97 - Administrative Enforcement By The Attorney General › Section 97.6 - Administrative hearing officers

Current through Register Vol. 46, No. 28, July 10, 2024
All hearings shall be conducted by administrative law judges
				  (hearing officers) appointed by the Attorney General or the Attorney General's
				  designee. The hearing officer shall be an attorney who has not worked on or
				  otherwise become familiar with the facts of the matter in issue, and shall
				  exercise his or her judgment independently and impartially.
New York Codes, Rules and Regulations › Title 13 - DEPARTMENT OF LAW › Chapter V - CHARITABLE USES AND PURPOSES › Part 97 - Administrative Enforcement By The Attorney General › Section 97.7 - Adjournments

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Adjournments
				must be requested by written affidavit sent to the hearing officer no later
				than three business days before the scheduled date of the hearing. The
				affidavit should contain sufficient details to explain the reason for the
				request.
(b) Adjournments will be
				granted only for good cause.
(c) No
				more than two adjournments will be granted.
New York Codes, Rules and Regulations › Title 13 - DEPARTMENT OF LAW › Chapter V - CHARITABLE USES AND PURPOSES › Part 97 - Administrative Enforcement By The Attorney General › Section 97.8 - Subpoenas

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Subpoenas may
				be issued by the hearing officer, the Attorney General or any attorney for a
				party who is a member of the New York Bar.
(b) Subpoenas shall be served in accordance
				with the Civil Practice Law and Rules.
New York Codes, Rules and Regulations › Title 13 - DEPARTMENT OF LAW › Chapter V - CHARITABLE USES AND PURPOSES › Part 97 - Administrative Enforcement By The Attorney General › Section 97.9 - Conduct of the hearing

Current through Register Vol. 46, No. 28, July 10, 2024
(a) A
				hearing officer designated by the Attorney General shall conduct the
				hearing.
(b) The hearing officer
				may regulate the conduct of the hearing, require witnesses to attend the
				hearings, take proof and make relevant factual determinations.
(c) The respondent may appear at the hearing,
				cross examine witnesses and produce evidence on his or her own behalf. Should
				the applicant fail to appear at the hearing, the hearing officer shall hear the
				evidence given by the Attorney General and make his or her findings and
				recommendations on the basis of that evidence.
(d) The proceeding may be resolved by
				stipulation, consent order or default of any respondent.
New York Codes, Rules and Regulations › Title 13 - DEPARTMENT OF LAW › Chapter V - CHARITABLE USES AND PURPOSES › Part 97 - Administrative Enforcement By The Attorney General › Section 97.10 - Representation

Current through Register Vol. 46, No. 28, July 10, 2024
Any respondent who requests a hearing or is compelled to
				  appear before the Attorney General has the right to be represented by counsel
				  or a non-lawyer representative.
New York Codes, Rules and Regulations › Title 13 - DEPARTMENT OF LAW › Chapter V - CHARITABLE USES AND PURPOSES › Part 97 - Administrative Enforcement By The Attorney General › Section 97.11 - Evidence

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Strict rules of
				evidence do not apply.
(b) In order
				to expedite the hearing, the hearing officer may permit all or part of the
				evidence to be submitted in written form.
(c) The Attorney General shall have the
				burden of proving the violation by a preponderance of the evidence.
(d) A party has the right to cross examine
				witnesses.
(e) Objections to
				evidence may be made and shall be noted in the record.
New York Codes, Rules and Regulations › Title 13 - DEPARTMENT OF LAW › Chapter V - CHARITABLE USES AND PURPOSES › Part 97 - Administrative Enforcement By The Attorney General › Section 97.12 - Record

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The hearing
				officer shall make a complete record of the proceeding by whatever means he or
				she deems appropriate, including but not limited to, stenographic transcription
				or recording devices.
(b) The
				record shall include:
(1) records and
				documents in the Attorney General's possession relevant to the initial findings
				under article 7-A;
(2) notices,
				pleadings, motions and all rulings by the hearing officer;
(3) evidence presented;
(4) questions, offers of proof and
				objections;
(5) findings of fact
				and conclusions of law; and
(6) the
				decision or determination.
New York Codes, Rules and Regulations › Title 13 - DEPARTMENT OF LAW › Chapter V - CHARITABLE USES AND PURPOSES › Part 97 - Administrative Enforcement By The Attorney General › Section 97.14 - Motions

Current through Register Vol. 46, No. 28, July 10, 2024
(a) A motion to
				dismiss the statement of charges for failure of proof may be made at the
				conclusion of the Attorney General's case.
(b) The hearing officer may:
(1) grant the motion;
(2) deny the motion and continue the hearing;
				or
(3) reserve making a decision on
				the motion and continue the hearing.
New York Codes, Rules and Regulations › Title 13 - DEPARTMENT OF LAW › Chapter V - CHARITABLE USES AND PURPOSES › Part 97 - Administrative Enforcement By The Attorney General › Section 97.15 - Findings of fact

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Any party
				may submit written proposed findings of fact to the hearing officer within the
				time frames set by the hearing officer. The hearing officer will rule on each
				finding of fact.
(b) Findings of
				fact must be based on the evidence.
New York Codes, Rules and Regulations › Title 13 - DEPARTMENT OF LAW › Chapter V - CHARITABLE USES AND PURPOSES › Part 97 - Administrative Enforcement By The Attorney General › Section 97.16 - Time periods

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				Every adjudicatory proceeding must be completed within 150 days of the date of
				the hearing stated in the notice of hearing. A request for an adjournment
				extends the time period by the length of time the adjournment is
				granted.
(b) Prior to the
				expiration date, the Attorney General or the hearing officer may extend the
				time period for no longer than an additional 120 days by a written
				determination mailed to all parties that the proceeding cannot be completed
				within 150 days and the reasons for the extension.
New York Codes, Rules and Regulations › Title 13 - DEPARTMENT OF LAW › Chapter V - CHARITABLE USES AND PURPOSES › Part 97 - Administrative Enforcement By The Attorney General › Section 97.17 - Final determinations and orders

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The hearing officer shall make a final
				determination within 10 days of the conclusion of the hearing.
(b) The hearing officer shall make his or her
				determination or order in writing after consideration of the entire record and
				as supported by substantial evidence. Substantial evidence means such proof as
				a reasonable person may accept as adequate to support a decision and
				constitutes a rational basis for the decision.
(c) The determination shall contain findings
				of fact and conclusions of law or reasons for the decision.
(d) The Attorney General shall serve a copy
				of such determination or order upon the respondent personally or by registered
				or certified mail to the last known business address, or to the attorney of
				record.
(e) The Attorney General
				shall maintain an index of all final written decisions by name and subject
				area.
New York Codes, Rules and Regulations › Title 13 - DEPARTMENT OF LAW › Chapter V - CHARITABLE USES AND PURPOSES › Part 97 - Administrative Enforcement By The Attorney General › Section 97.18 - Stay of the decision or order

Current through Register Vol. 46, No. 28, July 10, 2024
(a) After the decision and before filing an
				appeal from the decision, any party may immediately apply to the Attorney
				General for a stay pending a decision on an appeal.
(b) The application must be in writing, based
				on evidence in the record and served on opposing parties, who can rebut the
				application in writing within two business days of receipt.
(c) The Attorney General's designee shall
				promptly decide the application.