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Not For Profit

By completing and submitting our online worksheet, we provide you with all you need to organize your Not-For-Profit Corporation (including a complete corporate outfit).

We Prepare and file the Certificate of  Incorporation according to your instructions. The proposed Certificate will be emailed or faxed to you for approval or necessary revisions.

We will obtain any approvals required by Section 404 NPCL, prior to filing with the New York Secretary of State.

We send you an original copy of the Certificate of Incorporation and the filing receipt issued by the Department of State, along with Waiver of Notice of Organization Meeting and the Minutes of the Organization Meeting (Incorporator's release of Corporation to Directors).

We notify your office with date of incorporation, by phone, fax or email (your preference)

 DOWNLOAD our worksheet to view a detailed list of the information we will need to get started, along with the current fees!

UNDERSTANDING THE FORMATION PROCESS FOR A NOT-FOR-PROFIT CORPORATION

A Not-for-Profit corporation is formed pursuant to Section 402 of the Not-for-Profit Corporation Law. Not-for-Profit Corporation Law Section 201 (Purposes) provides a list of general purposes for which a not-for-profit corporation may be formed. Unlike a business corporation, the Certificate of Incorporation must set forth the specific purposes for which the corporation is being formed, and the type of activities dictate what "TYPE" the corporation is when filing.

Type A  
 formed for any lawful non-business purpose or purposes including, but not limited to, any one or more of the following non-pecuniary purposes: civic, patriotic, political, social, fraternal, athletic, agricultural, horticultural, animal husbandry, and for a professional, commercial, industrial, trade or service association. If forming a professional, commercial, industrial, trade or service association, consent from the Antitrust Div. Of the Office of the Attorney General must be obtained prior to incorporating with the Secretary of State.
Type B  
formed for any one or more of the following non-business purposes: charitable, educational, religious, scientific, literary, cultural or for the prevention of cruelty to children or animals. Any purposes that include or imply the promotion of science, literature, art, history, or educational component, require the consent of the Education Department prior to incorporating with the Secretary of State.
Type C 
formed for any lawful business purpose to achieve a lawful public or quasi-public objective. This means that although the corporation may be organized for a purpose normally carried on by a business corporation, for profit, its purpose must be non-pecuniary (formed for a purpose other than making money). It is necessary to include a separate statement in the purpose section of the certificate of incorporation that describes the lawful public or quasi-public objective each business purpose will achieve.
Type D 
formed under two New York laws for any business or non-business, or pecuniary or non-pecuniary, purpose or purposes when the formation is authorized by any other law of New York. For example, a corporation formed under the Not-for-Profit Corporation Law and the Private Housing Finance Law.

A not-for-profit corporation may not be formed for pecuniary profit or financial gain and the corporation’s assets, income or profit may not be distributed to or otherwise used to benefit the corporation’s members, directors or officers except as permitted by the Not-for-Profit Corporation Law, e.g., as reasonable compensation for services to the corporation. (See Sections 102 (a)(5) and 515).

Section 301 of the Not-for-Profit Corporation Law includes provisions relating to restrictions on the use of certain words and phrases in the name of the corporation. Generally, the name of the entity may not include a word or phrase restricted by another statute unless one has complied with the restriction. Certain words and phrases also require the consent or approval from another agency prior to filing the document with the Division of Corporations.

In addition, certain types of activities such as educational/cultural components, hospitals, substance abuse programs, etc., require the consent or approval of another agency prior to filing the Certificate of Incorporation with the Division of Corporations. Section 404 of the Not-for-Profit Corporation Law indicates when consents or approvals are required. If there is any doubt as to what, if any, consents or approvals may be required, please contact our corporate department for assistance. In addition to state agency approvals, there may be other local licensing requirements.

Corporations formed for the purpose of operating a church are generally filed pursuant to the Religious Corporations Law and the certificate of incorporation is filed with the County Clerk where the church is located. If the church is considered a FREE CHURCH (generally self-sufficient without ties to an existing denomination) it is incorporated under Article 9 of the Religious Corporations Law and filed with the Secretary of State. Corporations with religious purposes, other than the formation of a church, may be filed pursuant to the Not-for-Profit Corporation Law.

A corporation formed pursuant to the Not-for-Profit Corporation Law is not automatically exempt from federal and state taxes. To qualify for tax exemption status under the Internal Revenue Code, your organization must be organized for one or more of the purposes specifically designated in the Code. In addition, the Internal Revenue Service (IRS) will require that certain provisions be included in your Certificate of Incorporation prior to granting tax exemption, and the correct subsection within 501(c ) should also be included accordingly.

Here is some useful information regarding a Charitable Foundation, Public Versus Private: If the corporation receives most of its support from a small group of individuals or private foundations, the organization will be classified as a "private foundation" rather than a "public charity". Most organizations attempt to be classified as public charities because a number of restrictions and additional reporting requirements apply to private foundations. In addition, many private foundations will not give grants to other charities that are classified as private foundations. Status as a public charity or private foundation must be determined by the entity and confirmed by the IRS. In both cases, no participation or intervention in any political campaign on behalf of any candidate for public office is permitted.

Our corporate department is always ready to assist you with establishing or maintaining your organization. We have simplified the incorporation process by providing you with a user-friendly worksheet. If you have any questions when completing it, please feel free to contact us for assistance!

IRS CODE Reference Chart

1986 CodeDescription of OrganizationGeneral nature of activitiesApplication Form No.Annual return required to be filedContributions allowable
501(c)(1) Corporations Organized Under Act of Congress (including Federal Credit Unions) Instrumentalities of the United States No Form None Yes, if made for exclusively public purposes
501(c)(2) Title Holding Corporation For Exempt Organization Holding title to property of an exempt organization 1024 9901 or 990EZ8 No2
501(c)(3) Religious. Educational, Charitable, Scientific, Literary. Testing for Public Safety, to Foster National or International Amateur Sports Competition, or Prevention of Cruelty to Children or Animals Organizations Activities of nature implied by description of class of organization 1023 9901 or 990EZ8, or 990-PF Yes, generally2,3
501(c)(4) Civic Leagues, Social Welfare Organizations, and Local Associations of Employees Promotion of community welfare; charitable, educational or recreational 1024 9901 or 990EZ8 No, generally2,3
501(c)(5) Labor, Agricultural, and Horticultural Organizations Educational or instructive, the purpose being to improve conditions of work, and to improve products and efficiency 1024 9901 or 990EZ8 No2
501(c)(6) Business Leagues, Chambers of Commerce, Real Estate Boards, Etc. Improvement of business conditions of one or more lines of business 1024 9901 or 990EZ8 No2
501(c)(7) Social and Recreation Clubs Pleasure, recreation, social activities 1024 9901 or 990EZ8 No2
501(c)(8) Fraternal Beneficiary Societies and Associations Lodge providing for payment of life, sickness, accident, or other benefits to members 1024 9901 or 990EZ8 Yes, if for certain Sec. 501(c)(3) purposes
501(c)(9) Voluntary Employees’ Beneficiary Associations Providing for payment of life, sickness, accident, or other benefits to members 1024 9901 or 990EZ8 No2
501(c)(10) Domestic Fraternal Societies and Associations Lodge devoting its net earnings to charitable, fraternal, and other specified purposes. No life, sickness, or accident benefits to members 1024 9901 or 990EZ8 Yes, if for certain Sec. 501(c)(3) purposes
501(c)(11) Teachers’ Retirement Fund Associations Teachers’ association for payment of retirement benefits No Form6 9901 or 990EZ8 No2
501(c)(12) Benevolent Life Insurance Associations, Mutual Ditch or Irrigation Companies, Mutual or Cooperative Telephone Companies, Etc. Activities of a mutually beneficial nature similar to those implied by the description of class of organization 1024 9901 or 990EZ8 No2
501(c)(13) Cemetery Companies Burials and incidental activities 1024 9901 or 990EZ8 Yes, generally
501(c)(14) State Chartered Credit Unions, Mutual Reserve Funds Loans to members No Form6 9901 or 990EZ8 No2
501(c)(15) Mutual Insurance Companies or Associations Providing insurance to members substantially at cost 1024 9901 or 990EZ8 No2
501(c)(16) Cooperative Organization to Finance Crop Operations Financing crop operations in conjunction with activities of a marketing or purchasing association No Form6 9901 or 990EZ8 No2
501(c)(17) Supplemental Unemployment Benefit Trusts Provides for payment of supplemental unemployment compensation benefit 1024 9901 or 990EZ8 No2
501(c)(18) Employee Funded Pension Trust (created before June 25, 1959) Payment of benefits under a pension plan funded by employees No Form6 9901 or 990EZ8 No2
501(c)(19) Post or Organization of Past or Present Members of the Armed Forces Activities implied by nature of organization 1024 9901 or 990EZ8 No, generally7
501(c)(21) Black Lung Benefit Trusts Funded by coal mine operators to satisfy their liability for disability or death due to black lung diseases No Form6 990-BL No4
501(c)(22) Withdrawal Liability Payment Fund To provide funds to meet the liability of employers withdrawing from a multi-employer pension fund No Form6 9901 or 990EZ8 No5
501(c)(23) Veterans Organization (created before 1880) To provide insurance and other benefits to veterans No Form6 9901 or 990EZ8 No, generally7
501(c)(25) Title Holding Corporation or Trusts with Multiple Parents Holding title and paying over income from property to 35 or fewer parents or beneficiaries 1024 990 or 990EZ No
501(c)(26) State-Sponsored Organization Providing Health Coverage for High-Risk Individuals Provides health care coverage to high-risk individuals No Form6 9901 or 990EZ8 No
501(c)(27) State-Sponsored Workers’ Compensation Reinsurance Organization Reimburses members for losses under workers’ compensation acts No Form6 9901 or 990EZ8 No
501(d) Religious and Apostolic Associations Regular business activities. Communal religious community No Form 10659 No2
501(e) Cooperative Hospital Service Organizations Performs cooperative services for hospitals 1023 9901 or 990EZ8 Yes
501(f) Cooperative Service Organizations of Operating Educational Organizations Performs collective investment services for educational organizations 1023 9901 or 990EZ8 Yes
501(k) Child Care Organization Provides care for children 1023 9901 or 990EZ8 Yes
501(n) Charitable Risk Pools Pools certain insurance risks of 501(c)(3) 1023 9901 or 990EZ8 Yes
521(a) Farmers; Cooperative Associations Cooperative marketing and purchasing for agricultural producers 1028 990-C No
use our helpful glossary of terms to better understand what you need

Toll Free (NYS) 800-828-4428 | (518) 463-4179 | Fax (518) 463-3752
Servico | P.O. Box 871 | Albany, NY 12201
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