N.Y. Comp. Codes R. & Regs. tit. 9, § 440.2 – Not-for-profit corporation requirements.

(a) A not-for-profit corporation must demonstrate to the satisfaction of the office that it is capable of operating and maintaining the completed project for the benefit of the public. The following documents will be required to verify a corporation's not-for-profit, tax-exempt status and provide evidence of such capability:
1. (1) a copy of the corporation's certificate of incorporation;
2. (2) a copy of a determination letter from the United States Internal Revenue Service verifying the corporation's tax-exempt status; and
(b) materials demonstrating that the not-for-profit corporation is up-to-date with all pertinent filing under section 501 of the United States Internal Revenue Code, and either article 7-A of the New York Executive Law, or section 8-1.4 of the New York Estates, Powers and Trusts Law, or section 1508 of the New York Not-for-Profit Corporation Law, or section 215 of the New York Education Law.