N.Y. Comp. Codes R. & Regs. tit. 13 § 90.1

Current through Register Vol. 46, No. 19, May 8, 2024

Section 90.1 - Charitable

For the purposes of this Chapter, charitable shall mean:

(a) pursuant to article 8 of the Estates, Powers and Trusts Law (the "EPTL"), charitable, religious, educational, scientific, literary, cultural, testing for public safety, fostering national or international sports competition, benevolent, promoting social welfare, for a public benefit or for the prevention of cruelty to children or animals;

(b) pursuant to article 7A of the Executive Law (article 7-A), all purposes deemed charitable pursuant to the EPTL and also philanthropic, patriotic, eleemosynary or for law enforcement support and any other purpose included in the definition of "charitable organizations" in article 7-A, section 171-a.1, as it may be amended.

N.Y. Comp. Codes R. & Regs. Tit. 13 § 90.1