Form Char500 - Annual Filing For Charitable Organizations - 2005 Page 4
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45. Fee Instructions
The filing fee depends on the organization’s Registration Type. For details on Registration Type and filing fees, see the Instructions for Form CHAR500.
Organization’s Registration Type
Fee Instructions
•
Article 7-A
Calculate the Article 7-A filing fee using the table in part a below. The EPTL filing fee is $0.
•
EPTL
Calculate the EPTL filing fee using the table in part b below. The Article 7-A filing fee is $0.
•
Dual
Calculate both the Article 7-A and EPTL filing fees using the tables in parts a and b below. Add the Article 7-A and
EPTL filing fees together to calculate the total fee. Submit a single check or money order for the total fee.
a)
Article 7-A filing fee
Total Support & Revenue
Article 7-A Fee
*
Any organization that contracted with or used the services of a professional fund raiser
more than $250,000
$25
(PFR) or fund raising counsel (FRC) during the reporting period must pay an Article 7-A
filing fee of $25, regardless of total support and revenue.
up to $250,000 *
$10
b)
EPTL filing fee
Net Worth at End of Year
EPTL Fee
Less than $50,000
$25
$50,000 or more, but less than $250,000
$50
$250,000 or more, but less than $1,000,000
$100
$1,000,000 or more, but less than $10,000,000
$250
$10,000,000 or more, but less than $50,000,000
$750
$50,000,000 or more
$1500
6. Attachments – Document Attachment Check-List
Check the boxes for the documents you are attaching.
For All Filers
Filing Fee
G
Single check or money order payable to “NYS Department of Law”
Copies of Internal Revenue Service Forms
G
G
G
IRS Form 990
IRS Form 990-EZ
IRS Form 990-PF
G
G
Schedule A to IRS Form 990
Schedule A to IRS Form 990-EZ
G
G
G
Schedule B to IRS Form 990
Schedule B to IRS Form 990-EZ
Schedule B to IRS Form 990-PF
G
G
G
IRS Form 990-T
IRS Form 990-T
IRS Form 990-T
Additional Article 7-A Document Attachment Requirement
Independent Accountant’s Report
G
Audit Report (total support & revenue more than $250,000)
G
Review Report (total support & revenue $100,001 to $250,000)
G
No Accountant’s Report Required (total support & revenue not more than $100,000)
Form CHAR500 (2005)
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