This document is a report of activities that corporations file with the New York City Department of Finance to disclaim liability for city taxes. It requires corporations to provide information about their offices and places of business in New York City, officers and representatives in the city, number of employees, and whether they owned or leased property, employed assets, or engaged in other activities in the city that could subject them to corporate taxes. Instructions are included on when and how to file the report, and on obtaining exemptions from city corporate taxes for certain nonprofit organizations.
Cleanweb Intro for Clean Tuesday Meet-up in Hong KongJackTownsend
Explaining what #cleanweb is and what's being done, for the cleantech community in Hong Kong @CleanTuesday_HK Meet-up hosted by Charles D'Haussy. Thanks to @BlakeBurris for some of the content.
CTP’s Threat Update series is a weekly update and assessment of Iran and the al Qaeda network. CTP’s Iran team follows developments on the internal politics, nuclear negotiations, and regional conflicts closely. The al Qaeda network update includes detailed assessments of al Qaeda’s affiliates in Yemen, the Horn of Africa, and the Maghreb and Sahel.
Below are the top three takeaways from the week:
1. In what may be a shift in Russian diplomacy in the region, Russia’s ambassador to Yemen, Vladimir Dedushkin, met with Saudi officials and members of Abdu Rabbu Mansour Hadi’s government in Riyadh before meeting with al Houthi representatives in Sana’a. A delegation of al Houthis and members of Yemen’s ruling party, the General People’s Congress, led by former President Ali Abdullah Saleh, then traveled to Oman to meet with the UN envoy to Yemen.
2. Iranian Supreme Leader Ayatollah Ali Khamenei said that the Islamic Revolutionary Guards Corps (IRGC) has a “constitutional duty” to protect the Islamic Revolution. Khamenei’s statement was probably in response to President Hassan Rouhani’s September 15 remark that the IRGC is not the “sole guardian” of the Islamic Revolution. This is the latest in the Supreme Leader’s public corrections of President Rouhani, likely in an effort to curb Rouhani’s influence in the wake of the nuclear deal.
3. The Tehrik-e-Taliban Pakistan (TTP) attacked a mosque on a Pakistani Air Force base in Peshawar, Pakistan, in retaliation for Pakistani military operations against the group in the FATA region. Twenty-three of at least twenty-nine casualties were Pakistani Air Force officers.
Cleanweb Intro for Clean Tuesday Meet-up in Hong KongJackTownsend
Explaining what #cleanweb is and what's being done, for the cleantech community in Hong Kong @CleanTuesday_HK Meet-up hosted by Charles D'Haussy. Thanks to @BlakeBurris for some of the content.
CTP’s Threat Update series is a weekly update and assessment of Iran and the al Qaeda network. CTP’s Iran team follows developments on the internal politics, nuclear negotiations, and regional conflicts closely. The al Qaeda network update includes detailed assessments of al Qaeda’s affiliates in Yemen, the Horn of Africa, and the Maghreb and Sahel.
Below are the top three takeaways from the week:
1. In what may be a shift in Russian diplomacy in the region, Russia’s ambassador to Yemen, Vladimir Dedushkin, met with Saudi officials and members of Abdu Rabbu Mansour Hadi’s government in Riyadh before meeting with al Houthi representatives in Sana’a. A delegation of al Houthis and members of Yemen’s ruling party, the General People’s Congress, led by former President Ali Abdullah Saleh, then traveled to Oman to meet with the UN envoy to Yemen.
2. Iranian Supreme Leader Ayatollah Ali Khamenei said that the Islamic Revolutionary Guards Corps (IRGC) has a “constitutional duty” to protect the Islamic Revolution. Khamenei’s statement was probably in response to President Hassan Rouhani’s September 15 remark that the IRGC is not the “sole guardian” of the Islamic Revolution. This is the latest in the Supreme Leader’s public corrections of President Rouhani, likely in an effort to curb Rouhani’s influence in the wake of the nuclear deal.
3. The Tehrik-e-Taliban Pakistan (TTP) attacked a mosque on a Pakistani Air Force base in Peshawar, Pakistan, in retaliation for Pakistani military operations against the group in the FATA region. Twenty-three of at least twenty-nine casualties were Pakistani Air Force officers.
CTP’s Threat Update series is a weekly update and assessment of Iran and the al Qaeda network. CTP’s Iran team follows developments on the internal politics, nuclear negotiations, and regional conflicts closely. The al Qaeda network update includes detailed assessments of al Qaeda’s affiliates in Yemen, the Horn of Africa, and the Maghreb and Sahel.
Below are the top three takeaways from the week:
1. Iranian officials such as Deputy Foreign Minister Hossein Amir Abdollahian and the Supreme Leader’s Senior Military Advisor and Islamic Revolutionary Guards Corps Major General Yahya Rahim Safavi voiced their support for Syrian President Bashar al Assad and for Russian involvement in the conflict in Syria.
2. Yemeni President Abdu Rabbu Mansour Hadi returned to the country after six months in exile in Riyadh, Saudi Arabia. Hadi’s cabinet returned in advance of him and began re-establishing the Hadi-led central government in Aden, in southern Yemen.
3. Malian factions met for the first time in Mali’s capital, Bamako, to improve implementation of a June ceasefire agreement and continued talks. Al Qaeda in the Islamic Maghreb-linked Islamist groups have taken advantage of the conflict in Mali and are pushing their area of operations southward.
Kseniya Leshchenko: Shared development support service model as the way to ma...Lviv Startup Club
Kseniya Leshchenko: Shared development support service model as the way to make small projects with small budgets profitable for the company (UA)
Kyiv PMDay 2024 Summer
Website – www.pmday.org
Youtube – https://www.youtube.com/startuplviv
FB – https://www.facebook.com/pmdayconference
B2B payments are rapidly changing. Find out the 5 key questions you need to be asking yourself to be sure you are mastering B2B payments today. Learn more at www.BlueSnap.com.
Company Valuation webinar series - Tuesday, 4 June 2024FelixPerez547899
This session provided an update as to the latest valuation data in the UK and then delved into a discussion on the upcoming election and the impacts on valuation. We finished, as always with a Q&A
Putting the SPARK into Virtual Training.pptxCynthia Clay
This 60-minute webinar, sponsored by Adobe, was delivered for the Training Mag Network. It explored the five elements of SPARK: Storytelling, Purpose, Action, Relationships, and Kudos. Knowing how to tell a well-structured story is key to building long-term memory. Stating a clear purpose that doesn't take away from the discovery learning process is critical. Ensuring that people move from theory to practical application is imperative. Creating strong social learning is the key to commitment and engagement. Validating and affirming participants' comments is the way to create a positive learning environment.
Implicitly or explicitly all competing businesses employ a strategy to select a mix
of marketing resources. Formulating such competitive strategies fundamentally
involves recognizing relationships between elements of the marketing mix (e.g.,
price and product quality), as well as assessing competitive and market conditions
(i.e., industry structure in the language of economics).
"𝑩𝑬𝑮𝑼𝑵 𝑾𝑰𝑻𝑯 𝑻𝑱 𝑰𝑺 𝑯𝑨𝑳𝑭 𝑫𝑶𝑵𝑬"
𝐓𝐉 𝐂𝐨𝐦𝐬 (𝐓𝐉 𝐂𝐨𝐦𝐦𝐮𝐧𝐢𝐜𝐚𝐭𝐢𝐨𝐧𝐬) is a professional event agency that includes experts in the event-organizing market in Vietnam, Korea, and ASEAN countries. We provide unlimited types of events from Music concerts, Fan meetings, and Culture festivals to Corporate events, Internal company events, Golf tournaments, MICE events, and Exhibitions.
𝐓𝐉 𝐂𝐨𝐦𝐬 provides unlimited package services including such as Event organizing, Event planning, Event production, Manpower, PR marketing, Design 2D/3D, VIP protocols, Interpreter agency, etc.
Sports events - Golf competitions/billiards competitions/company sports events: dynamic and challenging
⭐ 𝐅𝐞𝐚𝐭𝐮𝐫𝐞𝐝 𝐩𝐫𝐨𝐣𝐞𝐜𝐭𝐬:
➢ 2024 BAEKHYUN [Lonsdaleite] IN HO CHI MINH
➢ SUPER JUNIOR-L.S.S. THE SHOW : Th3ee Guys in HO CHI MINH
➢FreenBecky 1st Fan Meeting in Vietnam
➢CHILDREN ART EXHIBITION 2024: BEYOND BARRIERS
➢ WOW K-Music Festival 2023
➢ Winner [CROSS] Tour in HCM
➢ Super Show 9 in HCM with Super Junior
➢ HCMC - Gyeongsangbuk-do Culture and Tourism Festival
➢ Korean Vietnam Partnership - Fair with LG
➢ Korean President visits Samsung Electronics R&D Center
➢ Vietnam Food Expo with Lotte Wellfood
"𝐄𝐯𝐞𝐫𝐲 𝐞𝐯𝐞𝐧𝐭 𝐢𝐬 𝐚 𝐬𝐭𝐨𝐫𝐲, 𝐚 𝐬𝐩𝐞𝐜𝐢𝐚𝐥 𝐣𝐨𝐮𝐫𝐧𝐞𝐲. 𝐖𝐞 𝐚𝐥𝐰𝐚𝐲𝐬 𝐛𝐞𝐥𝐢𝐞𝐯𝐞 𝐭𝐡𝐚𝐭 𝐬𝐡𝐨𝐫𝐭𝐥𝐲 𝐲𝐨𝐮 𝐰𝐢𝐥𝐥 𝐛𝐞 𝐚 𝐩𝐚𝐫𝐭 𝐨𝐟 𝐨𝐮𝐫 𝐬𝐭𝐨𝐫𝐢𝐞𝐬."
[Note: This is a partial preview. To download this presentation, visit:
https://www.oeconsulting.com.sg/training-presentations]
Sustainability has become an increasingly critical topic as the world recognizes the need to protect our planet and its resources for future generations. Sustainability means meeting our current needs without compromising the ability of future generations to meet theirs. It involves long-term planning and consideration of the consequences of our actions. The goal is to create strategies that ensure the long-term viability of People, Planet, and Profit.
Leading companies such as Nike, Toyota, and Siemens are prioritizing sustainable innovation in their business models, setting an example for others to follow. In this Sustainability training presentation, you will learn key concepts, principles, and practices of sustainability applicable across industries. This training aims to create awareness and educate employees, senior executives, consultants, and other key stakeholders, including investors, policymakers, and supply chain partners, on the importance and implementation of sustainability.
LEARNING OBJECTIVES
1. Develop a comprehensive understanding of the fundamental principles and concepts that form the foundation of sustainability within corporate environments.
2. Explore the sustainability implementation model, focusing on effective measures and reporting strategies to track and communicate sustainability efforts.
3. Identify and define best practices and critical success factors essential for achieving sustainability goals within organizations.
CONTENTS
1. Introduction and Key Concepts of Sustainability
2. Principles and Practices of Sustainability
3. Measures and Reporting in Sustainability
4. Sustainability Implementation & Best Practices
To download the complete presentation, visit: https://www.oeconsulting.com.sg/training-presentations
Premium MEAN Stack Development Solutions for Modern BusinessesSynapseIndia
Stay ahead of the curve with our premium MEAN Stack Development Solutions. Our expert developers utilize MongoDB, Express.js, AngularJS, and Node.js to create modern and responsive web applications. Trust us for cutting-edge solutions that drive your business growth and success.
Know more: https://www.synapseindia.com/technology/mean-stack-development-company.html
Event Report - SAP Sapphire 2024 Orlando - lots of innovation and old challengesHolger Mueller
Holger Mueller of Constellation Research shares his key takeaways from SAP's Sapphire confernece, held in Orlando, June 3rd till 5th 2024, in the Orange Convention Center.
The world of search engine optimization (SEO) is buzzing with discussions after Google confirmed that around 2,500 leaked internal documents related to its Search feature are indeed authentic. The revelation has sparked significant concerns within the SEO community. The leaked documents were initially reported by SEO experts Rand Fishkin and Mike King, igniting widespread analysis and discourse. For More Info:- https://news.arihantwebtech.com/search-disrupted-googles-leaked-documents-rock-the-seo-world/
Search Disrupted Google’s Leaked Documents Rock the SEO World.pdf
NYC-2030 Declaration for E-filing of Corporation Tax Return (File Electronically with the Corporation’s Tax Return)
1. ACTIVITIES REPORT OF CORPORATIONS
245
NYC
NEW YORK CITY DEPARTMENT OF FINANCE
TM
T O B E F I L E D O N LY B Y C O R P O R AT I O N S D I S C L A I M I N G L I A B I L I T Y F O R TA X .
Finance
*30810891*
THE FILING OF THIS REPORT DOES NOT CONSTITUTE THE FILING OF A RETURN
For CALENDAR YEAR ____________ or FISCAL YEAR beginning _________________________________ and ending _________________________________
Print or Type M
Name: EMPLOYER IDENTIFICATION NUMBER
Address (number and street):
BUSINESS CODE NUMBER AS PER FEDERAL RETURN
City and State: Zip Code:
Location of Executive or Main Office:
NYC PRINCIPAL BUSINESS ACTIVITY M
M
Date incorporated ________ -________ - ________ under laws of ______________________________________
1. OFFICES AND OTHER PLACES OF BUSINESS IN NEW YORK CITY
LOCATION NATURE OF ACTIVITY DATE ESTABLISHED
2. OTHER OFFICES AND PLACES OF BUSINESS
(CITY AND STATE)
LOCATION NATURE OF ACTIVITY DATE ESTABLISHED
3. OFFICERS, AGENTS AND REPRESENTATIVES IN NEW YORK CITY
(Attach a full description of duties for each officer, agent or representative)
NAME RESIDENCE ADDRESS OFFICIAL TITLE
4. Number of employees in New York City ___________________ (give number, titles, and duties of each class on a rider)
5. The corporation is exempt from General Corporation Tax as
a) an insurance corporation (attach copy of New York State Certificate of Authority)...................................................G 5a. I I
YES NO
b) a nonstock, nonprofit organization (see instructions) .............................................................................................G 5b. I I
YES NO
6. Did the corporation:
a) own or lease real property in New York City? ........................................................................................... G 6a. I YES* I NO
b) own or lease tangible personal property in New York City?...................................................................... G 6b. I YES* I NO
c) employ any other assets in New York City?.............................................................................................. G 6c. I YES* I NO
d) own merchandise located in New York City for sale? ............................................................................... G 6d. I YES* I NO
e) own assets located in New York City which are leased to others? ........................................................... G 6e. I YES* I NO
f ) perform any construction, erection, installation or repair work or other services in New York City?......... G 6f. I YES* I NO
g) file a New York State Franchise Tax Report? If quot;Yes,quot; attach a copy of report. ........................................ G 6g. I YES I NO
h) file a New York State Activities Report (CT-245)? If quot;Yes,quot; attach a copy of report. ................................. G 6h. I YES I NO
i ) regularly solicit business by representatives going into New York City?................................................... G 6i. I YES* I NO
j ) participate in a partnership or joint venture doing business in New York City?......................................... G 6j. I YES* I NO
* If quot;Yes,quot; attach schedule giving full details.
C E R T I F I C AT I O N O F A N E L E C T E D O F F I C E R O F T H E C O R P O R AT I O N
I hereby certify that this report, including any accompanying rider, is, to the best of my knowledge and belief, true, correct and complete.
L Signature of Officer L Title L Date
MAIL TO: ENTER YOUR CORRECT
NYC DEPT. OF FINANCE, GENERAL CORPORATION TAX
EMPLOYER IDENTIFICATION NUMBER
30810891 P.O. BOX 5060, KINGSTON, NY 12402-5060 NYC-245 2008
2. Instructions for Form NYC-245 - 2008 Page 2
This report must be filed by any corporation that has an 5) such other facts that may affect its right to exemp- b) maintaining securities in the City for trading pur-
officer, employee, agent, or representative in the City tion. poses.
and claims not to be subject to the New York City Gen-
The affidavit must be supplemented by: a copy of the Under Section 11-603.2 of the Administrative Code, a
eral Corporation Tax. For taxable years beginning in
articles of incorporation or articles of association, a copy corporation is not considered to be doing business, em-
1996 and thereafter, entities taxable as corporations for
of the bylaws, copies of statements showing the corpo- ploying capital, owning or leasing property, or main-
federal income tax purposes under IRC §7701 (a) (3)
ration's assets and liabilities and receipts and disburse- taining an office in New York City by reason of:
and §7704 are considered corporations for purposes of
ments for the most recent year, a photostatic copy of a
the General Corporation Tax. A corporation subject a) the maintenance of cash balances with banks or
letter from the United States Treasury Department grant-
to General Corporation Tax cannot use this form; it trust companies or brokers in the City;
ing the corporation an exemption from federal income
must file a General Corporation Tax Return, Form
taxation and photocopies of federal, state and local tax b) the ownership of shares of stock or securities kept
NYC-4S, NYC-4S-EZ or NYC-3L. See quot;Corporations
returns filed by the organization for the three most recent in the City, if kept in a safe deposit box, safe, vault
Subject to Taxquot; below. The filing of this form does not
preceding years. or other receptacle rented for the purpose, or if
constitute the filing of a return by the corporation
pledged as collateral security, or if deposited with
sufficient to start the running of the limitations pe- All of the above information should be sent to:
one or more banks or trust companies, or brokers
riod for assessments of tax. To obtain the protection NYC Department of Finance who are members of a recognized security ex-
of the limitations period, a General Corporation Tax Exemption Processing Unit change, in safekeeping or custody accounts;
Return must be properly filed. A corporation that has 59 Maiden Lane, 20th Floor
ceased doing business in the City during the taxable year c) the taking of any action by any such bank or trust
New York, NY 10038
cannot use this form. Such a corporation must file a company or broker which is incidental to the ren-
There is no prescribed application form and no appli-
final return or request an extension of time to file a final dering of safekeeping or custodial service to the
cation fee.
return on or before the 15th day after the date that corporation;
the corporation ceases to be subject to the General
LINE 6 d) the maintenance of an office in the City by one or
Corporation Tax. See Form NYC-EXT and instruc-
If you answer quot;yesquot; to any question other than 6h, the more officers or directors of the corporation who
tions for further information.
corporation may be subject to General Corporation are not employees of the corporation as long as
A corporation is not required to file this report if it falls Tax. See quot;Corporations Subject to Taxquot; for more in- the corporation is not otherwise doing business or
under one of the following: formation. Corporations subject to tax cannot use this employing capital in the City and does not own
form. or lease property in the City;
1) the corporation is exempt from the General Cor-
poration Tax under Section 11-603.4 of the Ad- e) the keeping of books or records of a corporation
LINE 6g
ministrative Code; in the City if the books or records are not kept by
If the answer to question 6g is “yes,” state on a rider
employees of the corporation and the corporation
what activities take place elsewhere in New York State
2) the corporation has received a letter from the De-
is not otherwise doing business or employing cap-
that do not also take place in New York City, or other
partment of Finance exempting it from tax as a
ital in the City and does not own or lease property
reasons for filing a State Franchise Tax Report.
nonstock, nonprofit corporation (see instructions
in the City; or
for line 5b below), provided there has been no LINE 6i
change in its character, activities or federal tax f) any combination of the foregoing activities.
If the answer is quot;yes,quot; see section 11-04(b)(11) of Title
status since the date of that letter; 19 of the Rules of the City of New York for informa- In addition, a corporation will not be subject to
tion regarding the application of P.L. 86-272 to activ- the general corporation tax if its sole connection
3) the corporation’s only tie with New York City is
ities in New York City. with New York City is:
that one or more of the corporation’s officers, em-
ployees, agents or representatives reside in the (i) the maintenance of a statutory office at the
CORPORATIONS SUBJECT TO TAX
City or come into the City infrequently in con- address of its registered agent or the main-
A corporation subject to General Corporation Tax
nection with isolated transactions of the corpora- tenance of a mailing address; or
cannot use this form; it must file either Form NYC-
tion; 4S, NYC-4S-EZ or NYC-3L. Section 11-603.1 of the (ii) the mere ownership of shares of stock of
Administrative Code provides that a corporation is
4) the corporation is a Real Estate Mortgage Invest- corporations doing business in the City.
subject to tax if it is:
ment Conduit (REMIC); or
Under Administrative Code Section 11-603.2(a) for
1) doing business in New York City,
5) the corporation is exempt from Federal income tax years beginning after 1997, a corporation organized
under IRC section 501(c)(2) or (25). under the laws of a country other than the United States
2) employing capital in New York City,
is not considered to be doing business, etc. in the City
WHEN TO FILE 3) owning or leasing property in New York City, in if its activities in the City are limited solely to invest-
Any corporation required to file this report must do so a corporate or organized capacity, or ing or trading in stocks, securities or commodities for
annually, on or before March 15th if it reports on a cal-
its own account within the meaning of the Internal
4) maintaining an office in New York City.
endar year basis for federal income tax purposes, or on
Revenue Code §864(b)(2)(A) or §864(b)(2)(B).
or before the 15th day of the 3rd month following the The term “doing business” is used in a comprehensive
close of its fiscal year if it reports on a fiscal year basis. NOTE: For additional guidance concerning what ac-
sense and includes all activities that occupy the time or
tivities constitute quot;doing business,quot; quot;employing capi-
labor of people for profit. Regardless of the nature of its
LINE 5b tal,quot; quot;owning or leasing property,quot; and quot;maintaining an
activities, every corporation organized for profit and car-
Every corporation claiming exemption from General officequot; in New York City, see Sections 11-03 and 11-06
rying out any of the purposes of its organization is
Corporation Tax as a nonstock, nonprofit corporation of Title 19 of the Rules of the City of New York. For ad-
deemed to be “doing business” for the purpose of the
(except for corporations exempt from federal income ditional information concerning corporations not sub-
tax. In determining whether a corporation is doing busi-
tax under IRC Section 501(c)(2) and (25)) must apply ject to tax, see Section 11-04 of those rules and
ness, it is immaterial whether its activities actually result
for an exemption from the Department of Finance by Administrative Code Section 11-603.
in a profit or a loss.
submitting an application for exemption containing an
REFUNDS: If a corporation has previously paid tax or
The term “employing capital” includes any of a large
affidavit setting forth the following information about
made estimated tax payments for the taxable year and is
variety of uses, which may overlap other categories
the corporation:
filing this form disclaiming liability for those taxes, the
and give rise to taxable status. In general, the use of
1) the purposes for which it is organized, corporation should file a refund claim on Form NYC-8
assets instrumental in maintaining or aiding the cor-
2) its actual activities, and attach this form to that claim.
porate enterprise or activity in the City will create lia-
bility. Employing capital includes activities such as:
3) the source and disposition of its income,
4) whether any of its income is credited to surplus or a) maintaining stockpiles of raw materials or in-
may inure to any private stockholder or individual, ventories; and
and