This page outlines the steps taken to start up Hack Manhattan as an organization. As part of the Hack Manhattan organizational culture we document and publish the paperwork needed to register with the local and federal government as well as our bylaws and articles of incorporation. We hope these administrative pages serve not only to provide a historic record for our hacker space, but also to help other organizations with the initial steps in getting started. The following link was a useful reference for this entire process: http://bit.ly/FormingANYNonProfit
Annual Filing Obligations
|CHAR500 with form 990||April 15|
|990-N (under $25,000 revenue) or||May 15|
- State corporation income tax?
- City corporation franchise tax?
|Draft and sign Certificate of Incorporation||DONE|
|Apply for Commissioner's Consent||DONE|
|File Certificate of Incorporation with Secretary of State||DONE||DoS|
|Obtain sales tax exemption||TODO|
|Obtain state corporation franchise tax exemption||TODO|
|Obtain New York City general corporation tax exemption||TODO|
|Obtain federal EIN||DONE||45-3687154|
|Open bank account||DONE|
|Register as a charity with Attorney General||DONE||42-99-05|
|Obtain 501(c)(3) status||DONE|
|State tax ID||TF-2983021|
|State charity registration number||42-99-05|
We have a PayPal account for dues and an account at the Lower East Side People's Federal Credit Union. We have two debit cards for the account, currently held by Daniel and Guan.
Filing for Tax Exempt Status with the IRS
- File form 1023 and then we can file taxes annually with form 990-N (until we reach over 25k gross receipts at which point we file the regular 990 form).
Filing for Tax Exempt Status for New York Sales Tax and Corporation Franchise Tax
Corporation Tax: Form CT-247
This is the stage where we must have Bylaws ready. Bylaws are not required to get Commissioner's Consent or to incorporate.
Registering as a charity with the Attorney General
Necessary if we will have charitable activities and/or will carry out fundraising. Requires Bylaws.