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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 from public charities 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, public charities’ annual filings will no longer require disclosure information that identifies donors. Any notices that such 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. When filing electronically, private foundations should upload their complete Schedule B to IRS form 990PF in the “Other Documents” section of the annual filing upload page.

Charities Bureau Extends Filing Deadlines to Organizations Affected By Hurricane Ida

The Charities Bureau will grant an extension until February 15, 2022 to file CHAR500 annual financial reports to any charities that are eligible for an Internal Revenue Service (IRS) filing extension due to Hurricane Ida. Those charities, located in affected areas designated by the IRS and whose extensions to file are due to run out on November 15, 2021, now have until Febraury 15, 2022 to file their annual financial reports. Please consult the announcements of the IRS to find out if your organization is located in an affected area to which the extension applies.

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.