New York State Department of Law (Office of the Attorney General)
Charities Bureau - Registration Section
Instructions for Charitable Estate Registration
Registration for Estates with a Charitable Interest
www.charitiesnys.com
Contents: Note:
1. Who Must Register as an Estate . . . . . . . . . . . . . . . . . . . . . . . . . 1 } The information in this form is for estates with a charitable
2. Registration Information ............................... 1 interest. For registration and filing requirements for charitable
lead trusts, see the instructions for Form CHAR001-LT. For
A. Registration Statute and Registration Type . . . . . . . . . . . . . 1 registration and filing requirements for charitable remainder
B. New York State Registration Number . . . . . . . . . . . . . . . . . 1 trusts, see the instructions for Form CHAR001-RT. For
registration and annual filing requirements for nonprofit
3. Other Entities Required to Register . . . . . . . . . . . . . . . . . . . . . . . 1 organizations, including wholly charitable trusts that file an IRS
4. Registration – What to File ............................. 1 Form 990, 990-EZ or 990-PF, see the instructions for Forms
CHAR410 (Registration Statement for Charitable
5. Subsequent Filings ..................................1-2 Organizations) and CHAR500 (Annual Filing for Charitable
6. When and Where To Submit............................ 2 Organizations).
7. Penalties ........................................... 2 } Please place identifying information (registration number if
applicable, decedent’s name, etc.) on all correspondence and
8. Questions / Contacting the Charities Bureau . . . . . . . . . . . . . . . . 2 other documents submitted to the Charities Bureau.
9. Offices for Estate Matters .............................. 3 } All references to forms designated “CHAR” are to official forms
A. Registration..................................... 3 of the Attorney General’s Charities Bureau. Copies of these
forms are available on the Charities Bureau’s website (see
B. Final Reports.................................... 3 address at top of this page).
1. Who Must Register as an Estate
Estates with a charitable interest must register with the Charities Bureau.
* The term "estate with a charitable interest” includes any estate with a charitable bequest that is either to an unnamed charity or is an unspecified
amount (including without limitation a bequest of all or part of the residuary estate) or indefinite property.
2. Registration Information
A. Registration Statute and Registration Type
The statute requiring registration of estates in New York State is section 8-1.4 of the Estates, Powers and Trusts Law (EPTL).
B. New York State Registration Number
The Charities Bureau will assign a registration number to entities registering as an estate with a charitable interest.
3. Other Entities Required to Register
The following entities are required to register. Such entities should consult the instructions for their respective forms to learn how to register and what
to file.
Entity Form and Instructions
Charitable Lead Trusts CHAR001-LT & instructions
Charitable Remainder Trusts CHAR001-RT & instructions
Non-profit Organizations (including wholly charitable CHAR410 & instructions
trusts that file an IRS Form 990, 990-EZ or 990-PF)
4. Registration – What to File
To register with the Charities Bureau, estates with a charitable interest must submit a copy of the estate’s Notice of Probate together with a copy of
the last will and testament and any codicils.
There is no fee to register under the EPTL. Do not submit any registration fee with your estate registration.
5. Subsequent Filings:
After an estate has registered with the Charities Bureau, it is not required to file periodic reports, but shall comply with any request made by the Attorney
General for additional information or documentation.
Page 1 of 3 Instructions for Charitable Estate Registration (2015)