Voluntary dissolution of New York State not-for-profit corporations
The New York State Attorney General is responsible for the supervision of charitable organizations, including not-for-profit corporations. Dissolving a New York State not-for-profit corporation requires a plan approved by the New York State Attorney General.
Before you take any steps towards dissolving a New York State not-for-profit, contact the Attorney General's office to develop a dissolution plan:
- (212) 416-8401
The Attorney General's website has additional information about dissolving not-for-profits:
- Procedure for dissolution of not-for-profit with assets
- Procedure for dissolution of not-for-profit without assets
Communicating with the New York State Department of Taxation and Finance (Tax Department)
The Attorney General's dissolution plan will require you to submit documentation to the Tax Department.
- The process and the documentation you will need to submit will depend on whether your organization has been granted tax exempt status.
- In some cases, charitable organizations may not have been granted tax exempt status by New York State. The Tax Department is able to resolve any issues and retroactively grant the organization tax exempt status.
Call the Tax Department at (518) 485-2639 to confirm your organization's tax exempt status and to learn more about the dissolution process.
Depending on your organization's status, you may be required to send the following documents to the Tax Department:
- Application for Exemption from Corporation Franchise Taxes by a Not-for-Profit Organization (Form CT-247)
- A copy of your federal exemption approval letter
- A letter requesting dissolution of the not-for-profit corporation
NYS TAX DEPARTMENT
CORP TAX DISSOLUTION UNIT
W A HARRIMAN CAMPUS
ALBANY NY 12227-0852
The Tax Department will review the documentation. If it meets all requirements, the department will send the corporation a Consent to Dissolution of a Corporation.
Once the corporation has received the consent from the Tax Department, it should send the following to the New York Department of State:
- The Consent to Dissolution of a Corporation received from the Tax Department
- A Certificate of Dissolution completed pursuant to section 1003 of the New York Not-for-Profit Corporation Law
- Check or money order for $30, payable in U.S. funds to the New York State Secretary of State
NEW YORK STATE DEPARTMENT OF STATE
DIVISION OF CORPORATIONS
ONE COMMERCE PLAZA
99 WASHINGTON AVE
ALBANY NY 12231
For more information about dissolving not-for-profit corporations, please refer to the following agencies: