New York Nonprofit Lawyer

Nonprofit Attorney Serving New York, NY

New York is home to more nonprofit organizations than almost any other state, ranging from major cultural institutions and healthcare foundations to neighborhood community groups and social service agencies. Forming a nonprofit in New York requires navigating a multi-step process that involves state incorporation, federal tax-exempt applications, Attorney General registration, and ongoing compliance with both state and federal reporting requirements. Our firm guides nonprofit founders throughout the New York metropolitan area through each step.

We assist 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) tax-exempt status, registering with the Attorney General Charities Bureau, and establishing procedures for annual compliance. We serve clients in all five boroughs, Long Island, Westchester, and New Jersey. For organizations forming in New Jersey, we handle the separate state requirements there as well.

Our office is located at 30 Broad Street in Lower Manhattan, accessible via subway, commuter rail, and PATH to our Financial District office at 30 Broad Street. We maintain a second office in Englewood, NJ. Schedule a free consultation to discuss your nonprofit legal needs.

Nonprofit Legal Services for New York Organizations

Not-for-Profit Corporation Formation

New York nonprofits across every sector begin with the same foundational legal step: incorporation under the New York Not-for-Profit Corporation 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

Organizations throughout the New York metropolitan area seeking grant funding and tax-deductible donations need IRS recognition of exempt status. 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

New York nonprofits of all sizes need governance documents that comply with both state law and IRS requirements. 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 New York 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 New York nonprofits on maintaining compliance year after year.

Nonprofit Governance Reviews and Amendments

Existing New York 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 New York Nonprofit Founders Should Know

New York has one of the most detailed nonprofit formation processes in the country. The Certificate of Incorporation must be reviewed and approved by a state oversight authority before filing with the Department of State. The reviewing authority depends on the nonprofit's purpose: the Attorney General for general charitable organizations, the State Education Department for educational organizations, and the Department of Health for health-related organizations. This pre-filing review adds significant time to the formation process and is unique to New York.

After state incorporation, the IRS application for 501(c)(3) status requires a detailed description of your planned activities, organizational structure, and financial projections. The IRS reviews whether the organization's purpose qualifies for tax-exempt status under the Internal Revenue Code and whether the organization will be classified as a public charity or a private foundation. This classification affects fundraising rules, excise tax obligations, and governance requirements. Our firm advises founders on structuring their organizations to achieve the most favorable classification.

New York nonprofits must also register with the Attorney General's Charities Bureau before soliciting donations and file annual financial reports (CHAR500) with the Bureau thereafter. Organizations with revenues above certain thresholds must include audited or reviewed financial statements. These ongoing compliance obligations continue for the life of the organization. Our firm helps founders understand and plan for these requirements from day one.

Why New York 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 New York via subway, commuter rail, and PATH to our Financial District office at 30 Broad Street
• 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.