Manhattan Nonprofit Lawyer

Nonprofit Attorney Serving Manhattan, NY

Manhattan is the headquarters for thousands of nonprofits, from major charitable foundations and cultural institutions to small community-based organizations. Whether you are launching a social enterprise in Harlem, an arts nonprofit in Chelsea, an educational program in Washington Heights, or a charitable foundation in Midtown, the legal requirements for formation and tax-exempt status are the same. Our firm helps Manhattan nonprofit founders navigate the process efficiently and avoid the delays that result from incomplete filings or improperly structured governance.

We assist Manhattan nonprofit founders and boards with incorporation under New York Not-for-Profit Corporation Law, drafting bylaws and governance policies, applying to the IRS for 501(c)(3) status, registering with the Attorney General Charities Bureau, and advising on ongoing compliance and reporting. We also advise established nonprofits on governance restructuring, mergers, dissolutions, and responses to regulatory inquiries.

Our office is located at 30 Broad Street in the Financial District, accessible via virtually every subway line to our Financial District office. Schedule a free consultation to discuss your nonprofit legal needs.

Nonprofit Legal Services for Manhattan Organizations

Not-for-Profit Corporation Formation

Manhattan nonprofits operating in the arts, education, research, and philanthropic sectors all begin with formal incorporation under New York law. The first step is incorporating as a not-for-profit corporation under New York law. This involves preparing and filing a Certificate of Incorporation with the New York Department of State that includes the organization's purpose, which must qualify under Section 501(c)(3) of the Internal Revenue Code. The certificate must also include specific dissolution language required by both New York law and the IRS. Our attorneys prepare incorporation documents that satisfy both state and federal requirements and position your organization for a smooth tax-exempt application.

IRS 501(c)(3) Tax-Exempt Application

Manhattan nonprofits competing for foundation grants and major donor contributions need IRS recognition of exempt status to receive tax-deductible donations. After incorporation, your organization must apply to the IRS for formal recognition. Most organizations use Form 1023, which requires a detailed description of your activities, financial projections, governance structure, and supporting documents. Smaller organizations may qualify for the streamlined Form 1023-EZ. The IRS review can take several months, and applications that are incomplete or poorly prepared face additional delays. Our firm prepares thorough applications that address the IRS's requirements and minimize the likelihood of follow-up requests for information.

Bylaws, Governance Policies, and Board Structure

Manhattan nonprofits with high-profile boards and significant assets need governance documents that address fiduciary responsibilities clearly. Every nonprofit needs bylaws that define its governance structure: board composition, officer roles, meeting requirements, voting procedures, committee structure, and amendment processes. New York Not-for-Profit Corporation Law imposes specific requirements on nonprofit boards, including rules about board size, quorum, and director independence. We also draft conflict of interest policies, whistleblower policies, and document retention policies that the IRS expects to see as part of good nonprofit governance.

New York Attorney General Registration

Any nonprofit that solicits charitable contributions in New York must register with the Attorney General's Charities Bureau before beginning fundraising activities. This includes online fundraising, direct mail campaigns, and special events. Registered organizations must file annual financial reports (CHAR500) and may need to include audited or reviewed financial statements depending on their revenue. Our firm handles the initial registration and advises on annual filing obligations for Manhattan nonprofits.

Ongoing Compliance and Reporting

Nonprofits face ongoing compliance requirements at both the state and federal levels. These include annual IRS Form 990 filings, CHAR500 reports to the Attorney General, corporate biennial statements to the Department of State, and adherence to the governance requirements of the New York Not-for-Profit Corporation Law. Failure to meet these obligations can jeopardize your tax-exempt status or result in enforcement actions from the Attorney General. Our firm advises Manhattan nonprofits on maintaining compliance year after year.

Nonprofit Governance Reviews and Amendments

Existing Manhattan nonprofits may need to update their bylaws, restructure their board, address governance disputes, or respond to an Attorney General inquiry. We conduct governance reviews, draft bylaw amendments, advise boards on fiduciary duties and conflict of interest matters, and represent organizations in regulatory proceedings. Whether your nonprofit is well-established or newly formed, we provide the legal support your board needs to operate effectively.

What Manhattan Nonprofit Founders Should Know

Manhattan is home to some of the largest and most well-known nonprofits in the country, but the borough also has a vibrant community of smaller organizations serving local needs. The competitive landscape in Manhattan means that new nonprofits need to clearly differentiate their mission and programs, particularly when applying to the IRS for tax-exempt status. The IRS reviews whether a proposed nonprofit substantially duplicates the work of existing organizations, and in Manhattan, where many nonprofits already operate, your application must articulate a clear and specific organizational purpose.

Manhattan nonprofits face higher operational costs than organizations in other boroughs, particularly for office space, staffing, and insurance. Founders should develop a realistic budget and fundraising plan before incorporation. Our firm advises Manhattan founders on structuring their organizations to manage costs while meeting the governance and compliance requirements of New York law and the IRS.

For founders considering whether to incorporate in New York or another state (such as Delaware), be aware that any organization soliciting donations in New York must register with the Attorney General regardless of where it is incorporated. There is rarely a practical advantage to incorporating outside New York for a nonprofit that will primarily operate in the state. Our firm recommends incorporating in New York for most Manhattan-based nonprofits.

Why Manhattan Clients Choose Agarunov Law Firm

Agarunov Law Firm represents nonprofit founders, boards, and organizations from our Lower Manhattan office. We provide practical legal guidance on formation, governance, and compliance.

• Not-for-profit corporation formation and IRS 501(c)(3) applications
• Bylaws, governance policies, conflict of interest policies, and board structuring
• Attorney General Charities Bureau registration and annual reporting
• Accessible from Manhattan via virtually every subway line to our Financial District office
• Licensed in both New York and New Jersey for organizations operating across state lines

How Our Nonprofit Formation Process Works

• Step 1: Consultation. We discuss your organization's mission, planned activities, governance structure, and fundraising plans. This consultation is free.
• Step 2: Incorporation. We prepare and file your Certificate of Incorporation as a New York not-for-profit corporation, including the required purpose and dissolution language.
• Step 3: Governance Documents. We draft your bylaws, conflict of interest policy, and other governance documents that comply with New York law and IRS expectations.
• Step 4: Tax-Exempt Application. We prepare and file your IRS Form 1023 or 1023-EZ for recognition of 501(c)(3) tax-exempt status.
• Step 5: Registration and Compliance. We register your organization with the Attorney General's Charities Bureau and advise on ongoing compliance with state and federal reporting requirements.