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[Ray Kowalewski]

Publication15 PDF provides information on employer tax responsibilities related to taxable wages, employment tax withholding and which tax returns must be filed. More complex issues are discussed in Publication 15-A PDF and tax treatment of many employee benefits can be found in Publication 15. We recommend employers download these publications from IRS.gov. Copies can be requested online (search "Forms and Publications) or by calling 800-TAX-FORM.

We cannot process your application online if the responsible party is an entity with an EIN previously obtained through the Internet. Please use one of our other methods to apply. See How to apply for an EIN. We apologize for any inconvenience this may cause you.

If you believe your organization qualifies for tax exempt status (whether or not you have a requirement to apply for a formal ruling), be sure your organization is formed legally before you apply for an EIN. Nearly all organizations exempt under IRC 501(a) are subject to automatic revocation of their tax-exempt status if they fail to file a required annual information return or notice for three consecutive years. When you apply for an EIN, we presume you're legally formed and the clock starts running on this three-year period.

Example: Your organization applies for an EIN in November 2023 and chooses a December accounting period. Your first tax period would end on December 31, 2023, and your first return or notice (if your organization does not meet one of the few exceptions to the annual reporting requirement) would be due May 15, 2024. You would be subject to automatic revocation of your exemption if you fail to file for the three periods that end December 31, 2025 (return/notice due May 15, 2026) or for any consecutive three-year period thereafter.

Questions such as will my company be required to report beneficial ownership information to FinCEN, who is a beneficial owner, and when do I need to report my company's beneficial ownership information are found on FinCEN's website.

Lake Minnewaska and Sam's Point are experiencing extensive congestion on good-weather days and both sites are subject to intermittent closures as parking lots reach capacity. Please respect our neighbors and surrounding communities, do not park on adjacent roadway shoulders.

Dogs only, must be on a leash not more than 6 feet. Not allowed in buildings, camping, picnic or bathing areas or on walkways. Pets are NOT permitted at beaches or on the cross-country ski trails when they are groomed and open for cross-country skiing only. Please clean up after your dog and dispose of properly.

Located in Ulster County, NY Minnewaska State Park Preserve is situated on the dramatic Shawangunk Mountain ridge, which rises more than 2,000 feet above sea level and is surrounded by rugged, rocky terrain. The park features numerous waterfalls, three crystalline sky lakes, dense hardwood forests, incising sheer cliffs and ledges opening to beautiful views, clear streams cut into valleys, 35 miles of carriage roads and 50 miles of footpaths on which to bike, walk, hike and simply enjoy. And, all this within an hour and a half drive from New York City.

Visitors can also enjoy hiking, biking, swimming, picnicking, scuba-diving, rock-climbing, bouldering, boating and marveling at the scenery. Horseback riding and cross-country ski trails are available as well. Technical Rock Climbing permitted.

Minnewaska State Park Preserve: Sam's Point Area: Sam's Point Preserve is located on the highest section of the Shawangunk Mountains, is the most southerly section of Minnewaska State Park Preserve. To further explore Sam's Point, visit their calendar of events.

The Samuel F. Pryor III Shawangunk Gateway Campground provides a high quality, minimalist camping experience for visitors to the breathtaking Shawangunk Mountains. The tent-only campground includes a pavilion and cooking area, bathhouse and restroom facilities, and circulation trails. There are 24 drive-in spots (one vehicle per site) and 26 walk-in spots. All sites accommodate up to two tents (and four people) per pad. Recreational vehicles are not permitted. Camping is open mid-May through mid-November, weather permitting.

The campground, managed cooperatively by the American Alpine Club and Mohonk Preserve, is located at 953 State Route 299 Gardiner, NY 12525, within a five minute drive of the main entrances of Minnewaska State Park Preserve. Campground office hours are 8 a.m. to 8 p.m. Sunday through Thursday; and 8 a.m. to 10 p.m. Friday and Saturday. For additional information, please contact the campground at: 303-951-4571, or visit the American Alpine Club lodging page at and click on the Sam F. Pryor III Campground.

For more information and to register for programs, please call the Lake Minnewaska Visitor Center at 845-255-0752. The Park Preserve opens daily at 9:00 AM and closing times vary throughout the year. The fee for parking at Minnewaska is $10 per car. There are no additional fees for public programs, unless noted otherwise. Minnewaska State Park Preserve consists of more than 24,000 acres of wild and scenic land located on Route 44/55, five miles west of the intersection with Route 299 in Gardiner, New York.

Pet Policy: Dogs only, must be on a leash not more than 6 feet. Not allowed in buildings, camping, picnic or bathing areas or on walkways. PLEASE NOTE: Pets are NOT permitted on cross-country ski trails when they are groomed and open for cross-country skiing only. Please clean up after your dog and dispose of properly.

Most New York State Parks charge a vehicle use fee to enter the facility. Fees vary by location and season. A list of entry fees and other park use fees is available below. For fees not listed or to verify information, please contact the park directly.

The easy-to-use Empire Pass card is $80 and your key to all-season enjoyment with unlimited day-use entry at most facilities operated by State Parks and the State Dept. of Environmental Conservation including forests, beaches, trails and more. Purchase online or contact your favorite park for more information. Learn more about our Admission Programs including the Empire Pass.

A: The northern watersnake, often seen along the lake edge, and the black rat snake are the two mostcommon, non-venomous snakes found at Minnewaska State Park Preserve. The timberrattlesnake (listed in New York as a threatened species) and the northerncopperhead are the only venomous snakes here. Likeall snakes, they are unlikely to attack unless provoked. Please do not harasssnakes and always keep your distance and respect any wildlife you may comeacross.

A: The pH of the lakehas increased, making it less acidic and allowing the survival of an introducedbait fish, the golden shiner. These fish eat zooplankton (tiny aquaticanimals), who in turn eat phytoplankton (microscopic aquatic plants). As thepopulation of zooplankton has decreased, there has been an increase in theabundance of algae, which greatly reduces water clarity. NYS Parks staff havebeen working in coordination with SUNY New Paltz, DEC, and Mohonk Preservescientists to study these changes and propose management activities to restorethe quality of the lake. To see a scientific poster on Lake Minnewaska'strophic changes, click here.

A: Be cautious whenencountering any wildlife; do not harass wildlife and give them lots of space.Most bears will run away when they encounter a person. Be especially cautiousif you come across a female bear with cubs, as she is more likely to beaggressive to protect her young. A general rule of thumb for bear encounters isto quietly back away, do not make eye contact and do not get between cubs andtheir mother. You can help to avoid potential contact with bears bycarrying-out your empty food and beverage containers. Litter can attract bearsand increase the likelihood of a negative interaction.

A: Minnewaska isessentially a wild land with few amenities for park visitors. The only publicwater sources are located at the Lake Minnewaska Visitor Center and Sam's PointVisitor Center. Please come prepared with enough food and water to sustainyourself for your visit and wear good walking shoes. Also, to avoid gettinglost, plan out your route using a trail map, allowing enough time to completeyour outing. Bring the trail map, a compass, a flashlight and a first aid kitalong with you.

Public Programs

MinnewaskaState Park Preserve offers public programs, free of charge, at the Lake Minnewaskaand Sam's Point areas.

View public programs by clicking onthe "Upcoming Events" button on the right side of this page.

School& Other Group Programs

Program Information on Environmental Education Programs availableto School Groups at Minnewaska State Park Preserve.

Themaximum education program group size we can accommodate at Lake Minnewaska is30 students. Any larger groups that are interested in education programs can beaccommodated at the Sam's Point Area of Minnewaska State Park Preserve, asstaffing allows.

The Connect-Kids-to-Parks Field Trip Grant Program (Connect Kids) is designed to connect students in New York State with nature and history. Each grant provides reimbursement of up to $80 per student (and $160 for Special Education students) for field trips to state and federal parks, forests, historic sites, fish hatcheries and outdoor recreation areas.

Adult Learning Summer Series ProgramsMinnewaska State Park Preserve is pleased to announce the Adult Learning Summer Series, offered in July and August at the Lake Minnewaska and Sam's Point areas.A brochure of the programs is available online and at our visitor centers.

The Minnewaska BCA is located within the Minnewaska State Park Preserve. The Preserve is located on the Shawangunk Mountain ridge, which rises more than 2,000 feet above sea level. The Minnewaska BCA has many spectacular rock formations, soaring precipices, windswept ledges with pine barrens, fast-flowing mountain streams, mountain lakes and several scenic waterfalls. The BCA is especially important for its unfragmented forest, which supports a high diversity of forest-dwelling bird species, and for its partnership with researches studying birds and their habitats. The Nature Conservancy has designated the entire ridge as one of the "Last Great Places." The Shawangunks, including Minnewaska, are one of the highest priority areas for biodiversity conservation in the northeastern United States. The Minnewaska BCA is part of the Northern Shawangunk Mountains Important Bird Area.

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