Allegiance Partners

NFP for Founders — Starting & Sustaining a NYS 501(c)(3)

Many of our founder clients want to pair private wealth planning with a mission-driven public charity. Allegiance Pathway, Inc., our affiliated 501(c)(3), acts as fiscal sponsor and guides you through every stage of forming your own New York not-for-profit.

A Founder's Roadmap to Establishing a New York Public Charity

The steps below take a not-for-profit from an idea to a fully compliant, IRS-recognized 501(c)(3) public charity — incorporation, IRS recognition, New York State registration, and the ongoing filings that keep it in good standing.

  1. Incorporate with the NYS Department of State

    Choose a unique name, appoint a Board of Directors (3 minimum: President, Secretary, Treasurer), draft a Mission Statement, and file the Certificate of Incorporation.

  2. Draft & Adopt Not-for-Profit By-Laws

    Board-approved governance rules covering meetings, officers, and how decisions get made.

  3. Apply to the IRS for an EIN

    Employer Identification Number — the organization's federal tax ID, required before any other federal filing.

  4. File with the IRS for 501(c)(3) Recognition

    Submit Form 1023-EZ and receive the IRS Determination Letter confirming federal tax-exempt status.

  5. Register with the NYS AG Charities Bureau

    File Form CHAR410 online, with governing documents attached, at charitiesfiling.ag.ny.gov — then receive your NYS Registration Number.

  6. Apply for a NYS Sales Tax Exempt Certificate

    Via tax.ny.gov/pit/notforprofit — and obtain any other permits or licenses the charity's activities require.

  7. File the Annual IRS Form 990

    Create a Pay.gov (ID.gov) account and file Form 990, 990-EZ, or 990-N (e-Postcard) at irs.gov/charities — due by the 15th day of the 5th month after year-end.

  8. Register Annually with the NYS AG

    Submit Form CHAR500 online every year to keep the charity in good standing with New York State.

  9. Periodically Confirm Standing with IRS & NYS AG

    Run an Exempt Organization Search at irs.gov/charities to confirm the charity remains in good standing.

Before you incorporate: consider a Fiscal Sponsorship Agreement with an existing 501(c)(3). It lets the sponsor receive donations on your project's behalf and issue donors a tax-deduction letter — while your own formation is underway.
How Allegiance Pathway Helps

Allegiance Pathway, Inc.

Our affiliated 501(c)(3) & fiscal sponsor

Allegiance Pathway is recognized by the IRS as a 501(c)(3) public charity. For founder clients who want to fundraise for a charitable project before their own not-for-profit receives its IRS determination, Allegiance Pathway can act as fiscal sponsor under a straightforward, pre-approved grant relationship:

  • Allegiance Pathway accepts tax-deductible contributions on the project's behalf and issues donors an acknowledgment letter.
  • Funds are re-granted to the project, net of a 5% administrative fee, to be used solely for the charitable purpose the project describes.
  • The relationship runs until the project receives its own IRS determination letter — at which point it graduates into a fully independent 501(c)(3), and any remaining funds transfer over.

We manage this entire roadmap for founder clients — incorporation, IRS and NYS filings, and the fiscal sponsorship bridge in between — alongside your broader wealth and philanthropic planning.

Thinking about a charitable project alongside your planning?

Book a free Discovery Call to talk through NFP formation or fiscal sponsorship with Allegiance Pathway.

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This page is provided for general informational purposes only and does not constitute legal or tax advice. Consult qualified New York not-for-profit counsel before incorporating, filing, or entering into a fiscal sponsorship agreement.