Tax Exempt Criteria Overview

Summary

In New York, a charitable organization must be organized for charitable, religious, educational, or scientific purposes to be tax-exempt. The organization must ensure that no part of its net earnings benefits any private individual. Additionally, it must not engage substantially in lobbying or political campaigning. These criteria are outlined in the Internal Revenue Code Section 501(c)(3) and New York Not-for-Profit Corporation Law § 204.

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For a charitable organization to be tax-exempt in New York, the following criteria must be met:
- Organized exclusively for charitable, religious, educational, or scientific purposes (Internal Revenue Code Section *(c)(*)).
- No part of the net earnings benefits any private individual (Internal Revenue Code Section *(c)(*)).
- No substantial part of the activities involves lobbying or political campaigning (Internal Revenue Code Section *(c)(*); New York Not-for-Profit Corporation Law § *).
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