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Revised New York Attorney General Charities Bureau Publications

With the effective date of the New York Non-Profit Revitalization Act (the “Act”) just around the corner (July 1, 2014), the New York Attorney General’s Charities Bureau has just released updated guidance publications on the procedures that New York not-for-profit corporations must follow for dissolutions (with and without assets), mergers and consolidations, and sales and other dispositions of all or substantially all of a corporation’s assets. The updated publications reflect the new option, as of July 1, 2014, of only seeking Attorney General approval for these types of transactions. This replaces the prior two-step process of providing notice and the opportunity for review to the Attorney General’s office and then seeking New York Supreme Court approval in all cases (except dissolution without assets, where Attorney General approval had previously been sufficient). The publications also reflect other minor procedural changes promulgated by the Act.

While the Attorney General’s New York not-for-profit corporation formation publication has yet to be revised, we anticipate that it also will be updated to reflect the Act’s replacement of the existing “types” of corporations (Types A, B, C, and D) with the simplified categories of “charitable corporations” and “non-charitable corporations.”

We will keep you posted. The updated publications are now available on the New York Attorney General’s Charities Bureau website at For more information about the Act and its impact, please see