What are the steps involved in starting a nonprofit organization in New York and what legal requirements must be met?

In order to start a nonprofit organization in New York, the following steps and legal requirements must be met:

1. Choose a name for your organization - The name of your nonprofit organization must be both distinctive and not already in use by another organization in New York.
2. Draft and file the organization's articles of incorporation - This is a legal document that establishes the structure, mission, and purpose of the organization. This document must include the official name of the nonprofit, the names and addresses of the initial board of directors, and the organization's primary activities.
3. Obtain an Employer Identification Number (EIN) - This is a unique identification number issued by the Internal Revenue Service (IRS) that is required for tax purposes.
4. Obtain tax-exempt status - To be considered tax exempt, the organization must qualify under Section 501(c)(3) of the Internal Revenue Code. This requires the organization to be organized and operated exclusively for charitable, religious, scientific or educational purposes. The organization must also file Form 1023 with the IRS, which explains its activities and how it meets these requirements.
5. Register for State Charitable Solicitation Registration - If the nonprofit is soliciting donations from the public in New York State, they must register with the New York State Attorney General's Charities Bureau. Registration includes filing an annual financial report.
6. Obtain required licenses and permits - Depending on the activities of the nonprofit, certain licenses or permits may be required. For example, if the organization provides child care services, they may be required to obtain a license from the New York State Office of Children and Family Services.
7. Establish a Board of Directors and adopt governing bylaws - The Board of Directors should be made up of individuals who share the organization's mission and purpose. They are responsible for the overall management and direction of the nonprofit. Bylaws are the internal rules and procedures that guide the organization's activities.
8. File for Recognition of Tax-Exempt Status with the New York Department of Taxation and Finance - Once the nonprofit has been granted tax-exempt status by the IRS, they must also apply to be recognized as tax exempt with the New York Department of Taxation and Finance.

It is important to note that nonprofit organizations can be complex and may involve various legal issues. For example, if the organization plans to hire employees, they must comply with employment laws, including minimum wage laws and anti-discrimination laws. It is recommended that individuals seeking to start a nonprofit organization consult with an experienced attorney to help navigate the legal requirements and potential issues. Additionally, the laws and regulations governing nonprofit organizations can change over time; therefore, it is important to regularly review and update the organization's legal compliance.