NYS CHAR 500 new extension rules and filing procedures (03/17/14)
1 STATE OF NEW YORK OFFICE OF THE ATTORNEY GENERAL REQUEST A CHAR500 FILING EXTENSION BY EMAIL Effective March 17, 2014 The Office of the Attorney General will accept requests for extensions of time to file NYS Form CHAR500 ("Annual Filing for Charitable Organizations") electronically only. IRS Form 8868 is no longer required and paper requests will no longer be accepted to extend your organization's NYS CHAR500 filing deadline. Additionally, organizations may request a 90 or 180 day extension of time to file. Requests should be emailed to: charities.extensions@ag.ny.gov Extension requests must contain the term of the extension, name of the organization, its Charities Bureau Registration Number (##‐##‐##), and its Federal Employer Identification Number (EIN, ##‐#######) in the subject line. For a 90 day extension the subject line should read: Re: 90, ABC Charity, 01‐23‐45, 12‐3456789 For a 180 day extension the subject line should read: Re: 180, ABC Charity, 01‐23‐45, 12‐3456789 The body of the email must contain the reason for the request and the filing period for which the extension is requested ‐ e.g. Fiscal Year End December 31, 2013. A separate email must be submitted for each organization requesting an extension. The Attorney General may only grant extensions for the latest reporting period. Extension requests do not remedy prior year delinquencies. Delinquent organizations may be subject to penalties or cancelation of registration. You will receive notification only if your request for an extension is denied. Extension requests will no longer be posted in the Charities Bureau's Registry. Organizations are encouraged to submit their CHAR500 Annual Financial Report as early as possible prior to their original or extended deadline. If you have any questions regarding the extension process, please email the Charities Bureau at Charities.Bureau@ag.ny.gov or call the Attorney General’s Helpline at 1‐800‐771‐7755. 2 CHAR500 ANNUAL FILING DUE DATES: Registration Category 7A and DUAL Fiscal Year End Filing Due 90 Day Extension 180 Day Extension January 31 June 15 September 15 December 15 February 28 July 15 October 15 January 15 March 31 August 15 November 15 February 15 April 30 September 15 December 15 March 15 May 31 October 15 January 15 April 15 June 30 November 15 February 15 May 15 July 31 December 15 March 15 June 15 August 31 January 15 April 15 July 15 September 30 February 15 May 15 August 15 October 31 March 15 June 15 September 15 November 30 April 15 July 15 October 15 December 31 May 15 August 15 November 15 Registration Category EPTL Fiscal Year End Filing Due 90 Day Extension 180 Day Extension (1YR) January 31 July 31 October 30 January 31 February 28 August 31 November 30 February 28 March 31 September 30 December 31 March 31 April 30 October 31 January 31 April 30 May 31 November 30 February 28 May 31 June 30 December 31 March 31 June 30 July 31 January 31 April 30 July 31 August 31 February 28 May 31 August 31 September 30 March 31 June 30 September 30 October 31 April 30 July 31 October 31 November 30 May 31 August 31 November 30 December 31 June 30 September 30 December 31