Non-Profit Filing Requirements & Donor Disclosures: Recently Enacted Legislation

Governor Hochul has signed into law legislation supported by the Non-Profit Organizations Committee that the amends Executive Law 172 to remove burdensome and redundant filing requirements placed on charitable 501(c)(3) organizations, and protect the privacy of donors to those organizations who do not engage in lobbying or political activities. Most 501(c)(3) nonprofit organizations registered with the New York Attorney General’s Charities Bureau must file their full federal tax filing annually with the Charities Bureau. As of January 1, 2021, those organizations were going to be required to file the same documents again with the Department of State. This would have been a wholly unnecessary, redundant filing requirement. The new law eliminates the duplicate Department of State filing requirement, helping to relieve some of the burden on non-profits without threatening oversight of their activities. 

The City Bar’s Non-Profit Organizations Committee was active in advocating for the bill, working closely with other organizations to promote the legislation and to urge the Governor to sign the bill.  We are grateful for those members who provided extensive information and expertise in supporting the bill. We also thank Assemblymember Amy Paulin and Senator Liz Krueger for their sponsorship of the bill.

For a full list of bills supported by the City Bar during the 2021 NYS Legislative Session that have been enacted to date, click here.