#rn:msg:(3673)#

New York Business Express

Navigation menu

Business Express

Religious Corporations Law Section 2 defines a religious corporation as a corporation created for religious purposes to enable its members to meet for divine worship or other religious observances. Corporations formed for the purpose of operating a church or other religious denominations are filed pursuant to the Religious Corporations Law.

Corporations formed pursuant to the Religious Corporations Law are generally created by filing a Certificate of Incorporation with the office of the county clerk in the county in which the principal office or place of worship is located. (See Section 3 of the Religious Corporations Law.) For details, review the Religious Corporation page.

If you are a General Business Employer and would like to obtain an Unemployment Registration Number, click here to apply online. If you are a Household Employer, Non-Profit, Agricultural, Indian Tribe Employer or Government Employer, click here NYS Department of Labor.

to find and download your application. To find out which type of employer you are, or for more information on Unemployment Registration numbers, click here NYS Department of Labor.

If you are a General Business Employer and would like to obtain an Unemployment Registration Number, click here to apply online.

If you are a Household Employer, Non-Profit, Agricultural, Indian Tribe Employer or Government Employer, click here to find and download your application.

To find out which type of employer you are, or for more information on Unemployment Registration numbers, click here.

Copies of documents (Certificates of Incorporation, Certificates of Amendment, etc.) may be obtained by submitting a written request to the New York Department of State, Division of Corporations. For details, see Division of Corporations' FAQs.

A partnership, without limited partners, each of whose partners is a professional authorized by law to render a professional service, may register as a limited liability partnership with the New York State Department of State by filing a Certificate of Registration pursuant to Section 121-1500(a) of the Partnership Law. For details, see the Limited Liability Partnership page.

To start your own consulting business in New York you will first decide what industry you will consult for (i.e. Marketing, Technological, Political) as well as where you would like to operate. Local requirements vary so it is important that you decide where your business will be located, early in the process.

Next, choosing the right legal entity structure of your consulting business is necessary. Please visit the links below to begin researching which legal entity will best suit your consulting business:

Depending on what type of consulting business you open, certain taxes and labor requirements may apply. Please visit the New York State's Department of Taxation and Finance, Workers' Compensation Board, and Department of Labor to find out more.

A foreign business corporation may apply for authority to do business in the State of New York by filing an Application for Authority pursuant to Section 1304 of the Business Corporation Law.

For more information see the Application for Authority page.

A foreign limited liability company may apply for authority to do business in the State of New York by filing an Application for Authority pursuant to Section 802 of the Limited Liability Company Law. For details, see the Foreign Limited Liability page.

All businesses need a form of legal structure. There are four basic forms:

  • sole proprietorship,
  • partnership,
  • limited liability company, and
  • corporation.

Each has advantages and disadvantages, including different tax responsibilities. Consult a lawyer or accountant to learn about your options and decide which is best for you. Learn more about legal structures by accessing the Business Index A-Z and filtering on Legal Structures.

The word "backer" or the phrase "cover sheet," as used in filings made with the Division of Corporations, describes a page of information that must accompany each certificate submitted for filing. The backer/cover sheet contains the following:

1. the name of the document (e.g., Certificate of Incorporation of ABC Inc.);
2. the statute under which the certificate is submitted for filing; and
3. the name and address of the filer of the certificate. The filer's name and address are used as the mailing address for the filing receipt (the only routine documentation issued upon a certificate filing) or rejection letter (describing changes and/or additions required to meet guidelines for filing). For filers using preprinted forms, the backer is provided on the last page.

A business corporation is a legal entity separate and distinct from the individual(s) who compose the business. It has rights and abilities similar to those of a natural person. Principal features are perpetual duration, limited liability and easy transferability of interests. A corporation may be formed for any lawful business purpose or purposes. The Department of State cannot offer advice about the choice of business formation and strongly recommends consulting with legal and financial advisors before making the decision. To view available legal structures, visit the Business Index A-Z.

A limited liability company (LLC) is an unincorporated business organization of one or more persons who have limited liability for the contractual obligations and other liabilities of the business. The LLC is a hybrid form that combines corporation-style limited liability with partnership-style flexibility. The owners of an LLC are "members" rather than shareholders or partners. A member may be an individual, a corporation, a partnership, another limited liability company, or any other legal entity. An LLC may organize for any lawful business purpose or purposes. The Department of State cannot offer advice about the choice of business formation and strongly recommends consulting with legal and financial advisors before making the choice. For details, see the Limited Liability Company page.

What is a Not-for-Profit Corporation?

A not-for-profit corporation is a corporation formed in NYS pursuant to the Not-for-Profit Corporation Law. Not-for-Profit Corporation Law Section 201 (Purposes) provides that a not-for-profit corporation may be formed for as a Charitable Corporation or a Non-charitable Corporation as defined in Not-for-Profit Corporation Law Section 102 (Definitions). A not-for-profit corporation may not be formed for pecuniary profit or financial gain. For details, review the Not-for-Profit Corporation page.

 S corporation vs. C corporation

After you create your corporation, you can choose between filing taxes as an S corporation ("S corp") or a C corporation ("C corp"). An S corp is considered a "pass-through entity," which means the business itself isn't taxed. Instead, income is reported on your personal tax returns. A C corp's income is taxed at the corporate level, and if dividends are distributed, at the individual level as well. When a business is formed in NYS, it is automatically a c-corporation unless you have filed as an S corp.　

 
Note: Questions and designations regarding an organizations not-for-profit status may be identified/asked throughout agency applications. For example, in the WCB Certificate of Exemption (CE-200) it is listed as a reason for exemption after the business profile questions are completed. For more information, Click Here to visit the IRS website.　

One or more professionals may form, or cause to be formed, a professional service corporation (P.C.) for pecuniary profit for the purpose of rendering the professional service or services that the professionals are authorized to practice. A P.C. is formed by filing a Certificate of Incorporation pursuant to Section 1503 of the Business Corporation Law. "Profession," as defined in Section 1501(b) of the Business Corporation Law, includes the occupations regulated by Title VIII of the Education Law plus any practice as an attorney and counselor-at-law, or as a licensed physician. For details, review the Professional Service Corporation page.

Walk through our Business Wizard to create a customized checklist to see what regulations apply to your business.

Some of the types of businesses that operate in New York State are:

  • Business Corporation
  • Not-for-Profit Corporation
  • Limited Liability Company
  • General Partnership
  • Limited Partnership
  • Limited Liability Partnership
  • Professional Service Corporation
  • Professional Service Limited Liability Company
  • Sole Proprietorship

See the Business Index A-Z and filter on Legal Structures for more detailed descriptions of all legal structures available.