How to Apply

Submit the Not-For-Profit Organization's Tax Exemption Application. Be sure to read all instructions carefully and include all required documentation. Incomplete submissions will delay processing.

Required Documentation

• Articles of incorporation (If you are leasing any part of the parcel to another not-for-profit, attach that organization's articles.)
• Bylaws (If you are leasing any part of the parcel to a not-for-profit, attach that organization's bylaws.)
• Deed, if the parcel is in Staten Island or not available in ACRIS
• Certificate of Occupancy
• If leasing, attach the lease
• If the property is a parsonage, attach the certificate of ordination
• If the property is unimproved (a vacant lot with no building, paving, etc.), and you intend to build a structure for your exempt purposes, you must show evidence of the contemplated use. This may include, but is not limited to:
  • Building plans prepared by an architect
  • Evidence of a building fund—a dedicated bank account for building purposes, not part of your organization’s other financial accounts/statements
  • Permits from the NYC Department of Buildings (DOB)
  • An affidavit from the board of directors committing to building or improving the lot indicated
  • A plan of work which has start and end dates
• If the lot needs such alterations that it cannot be used now for your exempt purpose, you would be asked to submit some or all of the above.

Please be advised that DOF reviews all properties to determine if there are any immediately hazardous conditions. This includes Department of Buildings Class 1 violations, Stop-Work orders, and full or partial Vacate orders. If your property has any of these violations, DOF may deny your new or renewal application unless you are actively working to correct it.

Frequently Asked Questions