Annual Filing Checklist
Checklist of Schedules and Attachments
Simply submit the certified CHAR500 with no fee, schedule, or additional attachments IF:
- Your organization is registered as 7A only and you marked the 7A filing exemption in Part 3.
- Your organization is registered as EPTL only and you marked the EPTL filing exemption in Part 3.
- Your organization is registered as DUAL and you marked both the 7A and EPTL filing exemption in Part 3.
IRS Form 990-T if applicable
IRS Form 990, 990-EZ, or 990-PF, and 990-T if applicable
If you answered "yes" in Part 4b, submit Schedule 4b: Government Grants
If you answered "yes" in Part 4a, submit Schedule 4a: Professional Fund Raisers (PFR), Fund Raising Counsel (FRC), Commercial Co-Venturers (CCV)
Check the schedules you must submit with your CHAR500 as described in Part 4:
Check the financial attachments you must submit with your CHAR500:
All additional IRS Form 990 Schedules including Schedule B (Schedule of Contributors).
Audit Report if you received total revenue and support greater than $500,000
Review Report if you received total revenue and support greater than $250,000 and up to $500,000.
If you are a 7A only or DUAL filer, submit the applicable independent Certified Public Accountant's Review or Audit Report:
Calculate Your Fee
For 7A and DUAL filers, calculate the 7A fee:
$0, if you marked the 7A exemption in Part 3a
$25, if you did not mark the 7A exemption in Part 3a
$25, if the NET WORTH is less than $50,000
$0, if you marked the EPTL exemption in Part 3b
For EPTL and DUAL filers, calculate the EPTL fee:
$50, if the NET WORTH is $50,000 or more but less than $250,000
$250, if the NET WORTH is $1,000,000 or more but less than $10,000,000
$100, if the NET WORTH is $250,000 or more but less than $1,000,000
$750, if the NET WORTH is $10,000,000 or more but less than $50,000,000
$1500, if the NET WORTH is $50,000,000 or more
Where do I find my organization's NET WORTH?
NET WORTH for fee purposes is calculated on:
- IRS From 990 Part I, line 22
- IRS Form 990 EZ Part I line 21
- IRS Form 990 PF, calculate the difference between
Total Assets at Fair Market Value (Part II, line 16(c)) and
Total Liabilities (Part II, line 23(b)).
Send Your Filing
Send your CHAR500, all schedules and attachments, and total fee to:
NYS Office of the Attorney General
Charities Bureau Registration Section
28 Liberty Street
New York, NY 10005
Is my organization a 7A, EPTL or DUAL filer?
- 7A filers are registered to solicit contributions in New York
under Article 7-A of the Executive Law ("7A")
- EPTL filers are registered under the Estates, Powers & Trusts
Law ("EPTL") because they hold assets and/or conduct
activites for charitable purposes in NY.
- DUAL filers are registered under both 7A and EPTL.
Check your registration category and learn more about NY
law at www.CharitiesNYS.com
Note: The Audit and Review requirements are set to change in 2017 and 2021 in accordance with the Non Profit Revitalization Act of 2013.
For more details, visit www.CharitiesNYS.com
No Review Report or Audit Report is required because total revenue and support is less than $250,000
CHAR500 Annual Filing for Charitable Organizations (Updated December 2014) Page 2