New York Laws
Article 7-A - Solicitation and Collection of Funds for Charitable Purposes
172-B - Reports by Registered Charitable Organizations; Registration to Be Cancelled for Failure to File.

(b) As used in this subdivision the term "affiliate" shall include any
chapter, branch, auxiliary, or other subordinate unit of any registered
charitable organization, howsoever designated, whose policies, fund
raising activities, and expenditures are supervised or controlled by
such parent organization.
(c) There shall be appended to each combined annual financial report a
schedule, containing such information as may be prescribed by the
attorney general, reflecting the activities of each affiliate, which
shall contain a statement signed under penalties for perjury, by the
president or other authorized officer certifying that the information
contained therein is true.
(d) The failure of a parent organization to file a combined annual
financial written report shall not excuse either the parent organization
or its affiliates from complying with the provisions of subdivision one,
two, two-a or three of this section.
(e) A combined annual financial report filed pursuant to this
subdivision shall be accompanied by a fee, paid to the attorney general,
of twenty-five dollars plus ten dollars for each organization included
in such annual financial report, but the aggregate fee shall not exceed
five hundred dollars.
5. The attorney general shall cancel the registration of any
organization which fails to comply with subdivision one, two, two-a or
three of this section within the time therein prescribed, or fails to
furnish such additional information as is requested by the attorney
general within the required time; except that the time may be extended
by the attorney general for a period not to exceed one hundred eighty
days. Notice of such cancellation shall be mailed to the registrant at
least twenty days before the effective date thereof.
6. Every charitable organization registered or required to register
pursuant to section one hundred seventy-two of this article shall keep
and maintain records, books and reports for at least three years after
the end of the period of registration to which they relate which shall
at all times be available for inspection, by the attorney general, or
any duly authorized representatives at the principal office of such
organization.
7. The attorney general may accept a copy of a current financial
report previously filed by a charitable organization with any other
governmental agency in compliance with the provisions of this article
provided that the report filed with such other governmental agency shall
be substantially similar in content to the financial report required by
this section.
8. Any financial report filed by any charitable organization required
to be registered but which has not previously registered pursuant to
this article or article eight of the estates, powers and trusts law must
be accompanied by all registration material required to be filed by this
article.
9. Any registered charitable organization that is required to file a
funding disclosure report pursuant to section one hundred seventy-two-e
of this article, and/or a financial disclosure report pursuant to
section one hundred seventy-two-f of this article for a reporting period
during the applicable fiscal year shall also be required to file such
annual financial report, including all required forms and attachments,
with the department of state.