Starting a 501(c)(3), restructuring a private foundation, defending an IRS Form 990 audit, or merging two charities in New York? New York City is home to more than 40,000 registered nonprofits — the densest concentration in the country. The firms below are the established nonprofit counsel in the city — for formation, governance, tax-exempt qualification, charitable solicitation registration, and NY Attorney General Charities Bureau matters.
Updated February 21, 2026
Nonprofits call counsel for predictable reasons: forming a new entity and applying for federal 501(c)(3) status; reviewing a private foundation or supporting-organization structure; complying with the New York Nonprofit Revitalization Act (audit committee rules, conflict of interest policies, related-party transaction approvals); registering with the NY Attorney General's Charities Bureau and filing annual CHAR500s; structuring a charitable gift, endowment, or planned-giving program; defending an IRS Form 990 examination; or handling a merger, consolidation, or dissolution that requires Charities Bureau and court approval.
New York's nonprofit practice is led by a handful of recognized groups. Loeb & Loeb has one of the deepest tax-exempt teams in the country, with former IRS and Treasury alumni who wrote portions of the modern rules. Hodgson Russ holds the Best Lawyers Metropolitan Tier 1 ranking for Nonprofit/Charities Law and handles full-spectrum tax-exempt counsel for upstate and downstate New York charities. Perlman & Perlman is an NYC boutique focused exclusively on the philanthropic sector. Smaller specialty practices like James Hsui PLLC serve smaller and international NGOs.
Distinctive NY issues in 2026: continued enforcement of the Nonprofit Revitalization Act's audit committee and conflict policies; Charities Bureau scrutiny of executive compensation and related-party transactions; NY state real property tax exemptions and the impact of property tax challenges; donor-advised fund regulation under the proposed IRS DAF rules; and the cross-border governance work required for international NGOs headquartered in NYC.
Cost depends heavily on whether the matter is a new formation (flat fee), ongoing governance counseling (hourly), a specific transaction such as a merger or major gift (project-based), or an IRS or Charities Bureau dispute (hourly with budget caps). Most NY nonprofit counsel will scope the engagement at intake and quote a realistic range.
Loeb's NYC tax-exempt team is one of the deepest in the country. Includes former government officials who helped develop IRS executive compensation rules and the NY Nonprofit Revitalization Act. Handles formation, governance, mergers, transactions, IRS audits, and AG Charities Bureau matters for large and complex organizations.
Full-service NY firm with a substantial tax-exempt practice. Handles tax exemption applications, IRS reporting, unrelated business income tax, IRS audits, NY State sales tax and real property tax exemptions. Active counsel to healthcare systems, foundations, schools, and faith-based organizations.
NYC-based nonprofit boutique with 60+ years in the philanthropic sector. Counsel to nonprofits, private foundations, donor-advised funds, fiscal sponsors, and socially responsible businesses. Particularly strong on charitable solicitation registration (NY and multi-state) and commercial co-venture programs.
NYC nonprofit boutique focused on 501(c)(3) formation, international NGO compliance, cross-border grant-making, and corporate governance for small and mid-sized organizations. Practical fee structures for startups and growth-stage nonprofits.
New 501(c)(3) formation + IRS Form 1023 application. $3,500-$10,000 flat fee at most NY nonprofit firms. Includes NY Type B or D corporation formation, bylaws, conflict policy, IRS Form 1023 (or 1023-EZ for small orgs), and Charities Bureau registration. IRS user fee is additional ($275 for 1023-EZ, $600 for full 1023).
Private foundation formation. $10,000-$25,000. Includes governance structuring around self-dealing and excess business holdings, IRS Form 1023, NY Charities Bureau registration, and initial board and donor documentation.
Ongoing governance counsel (annual retainer or as-needed hourly). $15,000-$60,000/year retainer for mid-sized organizations covering board meeting support, policy updates, employment matters, and routine transactions. Larger nonprofits with complex programs and international operations run higher.
Nonprofit merger or consolidation. $25,000-$100,000+ depending on size and complexity. Requires NY Charities Bureau approval and, for many transactions, NY Supreme Court approval under the Not-for-Profit Corporation Law.
IRS Form 990 audit or examination defense. $25,000-$200,000+. Most exams resolve at the agent level. Appeals to IRS Office of Appeals and any subsequent litigation drive cost up substantially.
New 501(c)(3) formation start to IRS determination letter: 4-9 months. NY Type B/D incorporation takes 2-4 weeks. IRS 1023-EZ determinations issue in 4-8 weeks. Full Form 1023 determinations take 4-9 months and longer for complex applications.
Charities Bureau initial registration: 3-6 weeks from filing for routine charities. Larger or unusual organizations may receive follow-up questions that extend the timeline.
Nonprofit merger requiring Charities Bureau and court approval: 4-9 months from term sheet to closing, including the Charities Bureau review and the NY Supreme Court special proceeding for approval.
Real property tax exemption application (NYC): 4-12 months. NYC Department of Finance reviews on a case-by-case basis.
IRS Form 990 examination: 9-24 months from initial information document request to closing letter for a routine exam. Complex exams or appeals run longer.
Tell us briefly about your organization or planned organization. We route a confidential request to the best-fit NY nonprofit firm in our directory.