# New York Booster Club Filing Requirements

> New York booster club filings: $75 incorporation, CT-247 and ST-119 tax exemptions, Charities Bureau CHAR410 and CHAR500, and games of chance rules for raffles.

- URL: https://boosterclub.org/states/new-york/
- Section: States
- Updated: 2026-10-08

New York has no annual report for nonprofit corporations, but a booster club applies separately for franchise tax exemption (Form CT-247) and sales tax exemption (Form ST-119.2), registers with the Attorney General's Charities Bureau before soliciting, and files the CHAR500 yearly. Small raffles need no license; larger raffle programs enter the games of chance licensing system.

## At a Glance

| Requirement | Agency | Form | Fee | Frequency |
|---|---|---|---|---|
| Incorporate as nonprofit | Department of State, Division of Corporations | Certificate of Incorporation (N-PCL 402) | $75 | once |
| Annual/biennial report | None for not-for-profit corporations | None | $0 | none |
| State franchise tax exemption | Department of Taxation and Finance | CT-247 | $0 | once |
| Sales tax exemption on purchases | Department of Taxation and Finance | ST-119.2, issues ST-119 | $0 | once |
| Sales tax on fundraiser sales | Department of Taxation and Finance | Varies by sale type | n/a | n/a |
| Charitable solicitation registration | Attorney General, Charities Bureau | CHAR410, then CHAR500 | $25 registration; $25 or more annually | annual |
| Raffle permit/registration | Gaming Commission and municipal clerk | None, GCVS-1, or GC-5 license | $25 license plus 2% (largest tier) | by tier |

## Forming a Nonprofit Corporation in New York

A booster club incorporates by filing a Certificate of Incorporation under Section 402 of the Not-for-Profit Corporation Law (N-PCL) with the Department of State, Division of Corporations. The filing fee is $75 (N-PCL 104-A). The certificate designates the Secretary of State as agent for service of process and needs IRS-required purpose and dissolution language for 501(c)(3) status (federal tax exemption for charitable and educational organizations). See [How to Incorporate a Booster Club](https://boosterclub.org/start/incorporate/).

New York does not require not-for-profit corporations to file an annual or biennial report with the Department of State; the biennial statement applies to business corporations.

## State Tax Exemption

Federal exemption does not carry over automatically for franchise tax purposes. Form CT-247 instructions state that a not-for-profit corporation "must file Form CT-247 to apply for exemption" from the corporation franchise tax. The club attaches its IRS determination letter and faxes or mails the form to the Department of Taxation and Finance. There is no fee.

## Sales Tax

**Purchases.** A 501(c)(3) does not get sales tax exemption automatically. The club files Form ST-119.2, Application for an Exempt Organization Certificate, with its IRS determination letter. Once approved, the department issues Form ST-119 with a six-digit exemption number, and the treasurer gives vendors a completed Form ST-119.1 for each purchase. Purchases made with an officer's personal funds for personal use are taxable. The EIN (Employer Identification Number) is not a sales tax exemption number.

**Sales.** Publication 843 sets the rules for exempt organizations' own sales:

1. **Order-form and door-to-door fundraisers** are not taxable when the club buys the merchandise and resells it. When the club only takes orders and the vendor ships directly to buyers, the sale is taxable and the club collects tax for the vendor.
2. **Shops and stores**, including a temporary booth at a fair alongside taxable vendors, must collect tax.
3. **Food and drink** is taxable when sold from a concession stand operated with regularity, frequency, and continuity. A girls' softball league stand open daily all season is taxable; two dinners a year are not.
4. **Admissions** charged by an exempt organization are generally exempt. Athletic game admissions are the exception: they are taxable unless the proceeds exclusively benefit an elementary or secondary school, or the game is between two such schools and benefits exempt organizations.

## Charitable Solicitation Registration

New York requires registration with the Attorney General's Charities Bureau **before** soliciting contributions (Executive Law 172). The registration statement (CHAR410) carries a $25 fee. Most incorporated booster clubs register as "dual" filers, covering both Article 7-A of the Executive Law (solicitation) and the Estates, Powers and Trusts Law (EPTL, which governs charities holding property in New York).

The annual CHAR500 is due by the 15th day of the 5th month after the fiscal year ends (Executive Law 172-b): May 15 for a calendar year, November 15 for a June 30 fiscal year. Fees and attachments depend on size:

| Gross revenue and support | Financial report required | Article 7-A fee |
|---|---|---|
| Up to $250,000 | IRS return, no CPA report | $25 |
| $250,000 to $1,000,000 | Independent CPA review report | $25 |
| Over $1,000,000 | Independent CPA audit report | $25 |

The EPTL fee is added on top, based on net worth: $25 under $50,000, $50 from $50,000 to $250,000. An organization with gross receipts under $25,000 and assets never above $25,000 owes no EPTL fee.

Exemptions under Executive Law 172-a include organizations receiving less than $25,000 in contributions in a fiscal year that use no professional fundraiser. A booster club relies on this $25,000 exemption if it qualifies. Exemption is requested from the Charities Bureau, not assumed. Online donations from New York residents count toward the threshold.

## Raffles and Gaming

Raffles are legal for an "authorized organization," defined in General Municipal Law 186 as a bona fide charitable, educational, or service organization operating without profit. To obtain a license, the organization must have served its lawful purposes for **three years** before applying. The Gaming Commission sorts raffles into three tiers by net proceeds:

| Category | Net proceeds | Requirement |
|---|---|---|
| 2 | Under $5,000 for a single raffle | Self-determination of authorized status; no filing |
| 1B | $5,000 to $29,999 per calendar year | File Form GCVS-1 with the municipal clerk and the Commission |
| 1A | $30,000 or more per calendar year | Forms GC-2, GC-2A, GC-2B and a $25 annual license (GC-5) from the municipal clerk, plus 2% of net profits over $30,000; file Form GC-7R by January 30 |

A 50/50 drawing is a raffle and counts toward the same totals. Online ticket sales are allowed only after the Commission approves an Internet Raffle Application. Bingo, bell jars, and casino nights require separate games of chance licensing.

## Annual Compliance Calendar for New York

| Filing | Due date | Agency |
|---|---|---|
| Form 990-N (federal) | 15th day of 5th month after year end: May 15 (calendar year), November 15 (June 30 year) | IRS |
| CHAR500 annual filing | Same rule: May 15 or November 15 | Charities Bureau |
| GCVS-1 (Category 1B raffles) | Before the raffle program begins | Municipal clerk and Gaming Commission |
| GC-7R raffle financial statement (Category 1A) | January 30 of the following year | Municipal clerk and Gaming Commission |
| Annual report | Not required for not-for-profit corporations | Department of State |

## Common Mistakes in New York

- **Soliciting before registering.** Registration must precede solicitation unless the club qualifies for an exemption.
- **Skipping the CHAR500 because the club filed a 990-N.** The Charities Bureau filing is separate.
- **Handing vendors the IRS letter instead of an ST-119.1.** Vendors must charge tax without the state form.
- **Running catalog sales through the vendor.** When the vendor ships to buyers, tax is due.

## Checklist

### Forming

- [ ] File the Certificate of Incorporation with the Department of State ($75)
- [ ] Obtain an EIN and apply for federal 501(c)(3) status
- [ ] File Form CT-247 with the IRS determination letter
- [ ] File Form ST-119.2 and keep the ST-119 certificate on file
- [ ] Register with the Charities Bureau on CHAR410 before soliciting, or request exemption
- [ ] Decide which raffle tier the club's plans fall into

### Every Year

- [ ] File Form 990-N or the applicable Form 990 (by the 15th day of the 5th month after year end)
- [ ] File the CHAR500 with fees (same deadline)
- [ ] Obtain a CPA review or audit if revenue exceeds $250,000
- [ ] Track raffle net proceeds per drawing and per calendar year (treasurer)
- [ ] File Form GC-7R by January 30 if the club held Category 1A raffles

## Related Pages

- [Filing Requirements by State](https://boosterclub.org/states/) compare other states
- [Sales Tax for Booster Clubs](https://boosterclub.org/taxes/sales-tax/) fundraiser sales
- [Online and Electronic Raffles](https://boosterclub.org/raffles/online-raffles/) platform rules
- [Form 990-N](https://boosterclub.org/taxes/form-990-n/) the federal annual filing

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*This page is general information for volunteer-run booster clubs. It is not legal,
tax, or accounting advice, and BoosterClub.org is not a law firm, accounting firm, or
government agency. Rules change and vary by state and district. Confirm current
requirements with the IRS, the relevant state agency, the school district, and a
qualified professional before acting. If a fact on this page is out of date, we want
to know.*

## Sources

1. New York State Senate: https://www.nysenate.gov/legislation/laws/NPC/104-A
2. New York State Department of Taxation and Finance: https://www.tax.ny.gov/pdf/current_forms/ct/ct247.pdf
3. New York State Department of Taxation and Finance: https://www.tax.ny.gov/pdf/publications/sales/pub843.pdf
4. New York State Senate: https://www.nysenate.gov/legislation/laws/EXC/172
5. New York State Senate: https://www.nysenate.gov/legislation/laws/EXC/172-A
6. New York State Senate: https://www.nysenate.gov/legislation/laws/EXC/172-B
7. New York Attorney General: https://ag.ny.gov/resources/organizations/charities-non-profits-fundraisers/charities-annual-filing-char500
8. New York Attorney General: https://ag.ny.gov/sites/default/files/regulatory-documents/char500-Ci.pdf
9. New York State Gaming Commission: https://gaming.ny.gov/raffles
10. New York State Senate: https://www.nysenate.gov/legislation/laws/GMU/186
11. New York State Senate: https://www.nysenate.gov/legislation/laws/GMU/190-A
12. IRS: https://www.irs.gov/charities-non-profits/annual-electronic-filing-requirement-for-small-exempt-organizations-form-990-n-e-postcard