Specialized Industry Accounting and Reporting Not-for-Profit Organizations: Registration and Reporting Requirements: Generally speaking, not-for-profits (NFPs) conducting activities in New York fall under the jurisdiction of the New York State Attorney General (AG) and all NFPs must register with the AG's office. In addition, most must file annual reports with the AG. (Note: this section does not cover trusts and other forms of organizations.) Virtually all New York nonprofits must register under the Estates Powers and Trusts Law. However, hospitals and educational institutions incorporated under the Education Law and several other specialized groups are exempted. .
The Attorney General’s website posts all forms and instructions for registration and annual filing with the Charities Bureau, links to other web sites that provide resources for not-for-profit boards and publications of interest to not-for-profit organizations.