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Schedule B Collection Suspension

The New York Attorney General’s Charities Bureau has suspended its collection of IRS Form 990 Schedule B while we review any amendments that may be necessary to our policies, procedures and forms in order to comply with the U.S. Supreme Court’s decision in Americans for Prosperity Foundation v. Bonta (594 U.S. __, 2021). Effective immediately, charities’ annual filings will no longer require disclosure information that identifies donors. Any notices that charities have received regarding any deficiency due to missing or incomplete Schedule Bs are no longer operative as to such deficiency, and annual filings will no longer be considered deficient in such regard.

Guidance for Charitable Nonprofit Organizations Facing the Challenges of the COVID-19 Pandemic

Tips on Charitable Giving during COVID-19

Charities

Registration, filing requirements, annual filing forms, instructions and guidance for charities.

Trusts & Estates

Registration, filing requirements and forms for charitable lead trusts, remainder trusts and estates.

Fundraising Professionals

Registration, filing requirements and forms for fundraisers working with charities operating in New York State.