Name it & file it — $200

• 1. Choose a name containing “Limited Liability Company” or “LLC”, and check it's free in the Department of State's entity database at dos.ny.gov. A name too similar to an existing business will be rejected.
• 2. File Articles of Organization with the NY Department of State — $200 filing fee, online or by mail. You name the county where the business is located — this choice sets your publication cost later, so file in the county where you truly operate.

Service of process & agents

• By law, the NY Secretary of State is your LLC's agent for service of process — legal papers go to Albany and are forwarded to the address you put in your Articles. Keep that address current; a missed lawsuit can be decided without you.
• You may also name your own registered agent (yourself, a trusted person, or a commercial service for a yearly fee) — optional in New York, not required.

Newspaper publication — the big cost

• Within 120 days of forming, publish a notice once a week for 6 weeks in two newspapers (one daily, one weekly) designated by your county clerk.
• Cost is set by the newspapers, not the state: a few hundred dollars in many upstate counties; $1,000+ downstate. Call the county clerk's designated papers and get quotes before filing your Articles.
• Then file the Certificate of Publication with the newspapers' affidavits at the Dept. of State — $50 fee. Skipping publication suspends your LLC's authority to do business in NY.

Free EIN + operating agreement

• 5. Get an EIN (business tax number) from the IRS — free, online, in minutes. Sites that charge for an EIN are scams; the IRS never charges.
• 6. Adopt an operating agreement. New York requires one — even for a one-person LLC — within 90 days of filing. It states who owns what, who decides, and what happens if a member leaves or dies. Free templates exist; a lawyer's review is money well spent.

Bank account & biennial statement

• 7. Open a business bank account with your filed Articles, EIN letter and operating agreement. Never mix business and personal money — mixing is how LLC protection gets lost.
• 8. File the Biennial Statement every two years, in the month you formed — $9, filed online with the Dept. of State. It just confirms your process address.
• Depending on your trade you may also need sales-tax registration, county or city permits, or a license (food, cosmetology, childcare, transport) — check before you open.

Common LLC mistakes

• Filing in a cheap-publication county where you don't actually operate.
• Missing the 120-day publication deadline.
• Paying a website for an EIN or for filings you can do free/cheap at dos.ny.gov.
• No operating agreement, or running the business from a personal account.
• Forgetting the $9 biennial statement and the address updates.

Honest total: $200 + $50 state fees, plus publication (roughly $300–$1,500+ by county), plus $9 every two years.

Incorporate — $75

• 1. Gather a board — New York requires at least 3 directors, age 18+. Choose a name and check availability.
• 2. File a Certificate of Incorporation (form DOS-1511) with the Dept. of State — $75 fee. If you want 501(c)(3) status, your certificate must include the IRS-required charitable purpose and dissolution language — the plain state template alone is not enough, so copy the IRS wording carefully or have a lawyer review it.

EIN, bylaws, first meeting

• 3. Get a free EIN from irs.gov (same free process as above).
• 4. Adopt bylaws and hold your first board meeting: elect officers, adopt a conflict-of-interest policy (required for NY nonprofits), open a bank account, and keep minutes. These papers are what funders and the IRS will ask for.

501(c)(3): 1023-EZ ($275) vs 1023 ($600)

• Form 1023-EZ — the short online form, $275, if you expect $50,000 or less in yearly gross receipts and hold $250,000 or less in assets. Most EZ applications are decided in a few weeks.
• Form 1023 — the full application, $600, for larger organizations and for churches, schools and hospitals. Expect several months.
• Both are filed on Pay.gov. File within 27 months of incorporating and approval reaches back to your incorporation date — miss that window and donations before filing may not be deductible.

Register with the Charities Bureau — $25

• Before you ask anyone for donations in New York, register with the NY Attorney General's Charities Bureau (Form CHAR410) — $25 fee, filed online at ag.ny.gov.
• Also apply for NY State tax exemptions (corporation franchise tax and sales tax) — federal 501(c)(3) status does not grant those automatically.

Ongoing compliance

• IRS Form 990 every year (the short 990-N e-postcard if receipts are $50,000 or less). Miss three years in a row and exemption is automatically revoked.
• CHAR500 annual filing with the Charities Bureau, and the $9 biennial statement to the Dept. of State.
• Hold board meetings, keep minutes and financial records, file payroll taxes if you hire staff, and never use the nonprofit for private benefit.

Common nonprofit mistakes

• Fundraising before Charities Bureau registration.
• Incorporating with a certificate the IRS will reject — fix the purpose/dissolution clauses first.
• Missing the 27-month IRS window, or three years of 990s.
• One person controlling the money with no board oversight or records.
• Paying thousands to a “nonprofit kit” service for filings that cost $75 + $25 + $275 in government fees.

Honest total (DIY): about $375 in government fees with the 1023-EZ, or about $700 with the full 1023 — timelines run from a few weeks (state + EZ) to several months (full 1023).