New York State Charities Bureau has made some changes to the filing requirements and processes related to the annual CHAR 500 filing.

Online Filing is now Mandatory

For several years, filers had the option of filing their CHAR 500 on line through the Charities Bureau’s secure portal, or via traditional mail.  However, as of September 19, 2022, all annual filings with the Charities Bureau must be submitted online.  The purpose of the online submission is to make the annual filing easier, and reduce errors and incomplete filings.  The online application uses electronic signature and payment processes.  The Charities Bureau website also includes an interactive online checklist that provides users with a list of information needed for the filing.

Provision of the Schedule of Contributors is currently suspended

Form 990 Schedule B (Schedule of Contributors) information is currently not required to be included with CHAR 500 filings.  This is the result of certain legal proceedings which assert that the attorney general’s requirement that the contributor’s private and personal information be provided violates the US Constitution’s First Amendment.

Changes to the Audit Requirement Threshold

Organizations that are registered with New York state under Article 7A, or as a DUAL filer, are required to submit reviewed or audited financial statements with the annual Form CHAR500 filing if they meet  certain thresholds. Those thresholds, effective July 1, 2021, are as follows:

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For more information, please contact Karen Costa, CPA at kcosta@dopkins.com. 

About the Author

Karen D. Costa CPA

Karen, Assurance Services Director and Co-Leader of the Dopkins Not-for-Profit and Healthcare Teams, has lengthy experience with both for-profit and not-for-profit healthcare organizations specializing in auditing, revenue cycle consulting and certification of their Medicaid cost reports and specialized compliance audits.