N.Y. Comp. Codes R. & Regs. tit. 13 § 91.3

Current through Register Vol. 46, No. 50, December 11, 2024

Section 91.3 - Registration exemption

Certain organizations are exempt from registration with the Attorney General. Unregistered organizations that are exempt from registration are not required to submit an exemption request to the Attorney General, except that an organization that receives a failure to register notice from the Attorney General but believes it is exempt from registration must claim an exemption from registration. Organizations that wish to request exemption from registration under article 7-A or the EPTL or both, shall claim such exemption by completing the appropriate registration, amended registration or re-registration statement form, defined in sections 91.4, 91.8 and 91.9, respectively, of this Part, or a successor form, including the exemption request section of such form, and attaching schedule E (request for exemption for charitable organizations) or a successor form along with all required attachments listed in both the registration and exemption request forms.

(a)EPTL registration exemption claims.

An organization is exempt from registration under the EPTL if it fits any of the following definitions:

(1) Organization is not charitable (EPTL section 8-1.4[a]).

(2) Organization does not conduct activity in NY State (EPTL section 8-1.4[a] ).

(3) Organization is a government agency or is controlled by a government agency (EPTL section 8-1.4[b][1] ).

(4) Organization reports annually to either the U.S. Congress or the NY State Legislature (EPTL section 8-1.4[b][2]).

(5) Organization is incorporated under the religious corporations law or is another type of organization with a religious purpose or is operated, supervised or controlled by or in connection with a religious organization (EPTL section 8-1.4[b][3] ).

(6) Organization is an educational institution, museum or library incorporated under the NY State Education Law or by special act (EPTL section 8-1.4[b][4]).

(7) Organization is a hospital, skilled nursing facility or diagnostic/treatment center (EPTL section 8-1.4[b][5] ).

(8) Organization is a membership organization (fraternal, patriotic, social, student, alumni, veterans) (EPTL section 8-1.4[b][6]).

(9) Organization is a volunteer firefighters or volunteer ambulance service organization (EPTL section 8-1.4[b][6]).

(10) Organization is a historical society chartered by the Board of Regents of the State University of New York (EPTL section 8-1.4[b][6]).

(11) Organization is a cemetery corporation subject to the provisions of article 15 of the NY State Not-for-Profit Corporation Law (EPTL section 8-1.4[b][10] ).

(12) Organization is the NY State parent teachers association (PTA) or any PTA affiliated with an educational institution subject to the jurisdiction of the NY State Education Department (EPTL section 8-1.4[b][11]).

(13) Organization is incorporated under article 43 of the NY State Insurance Law (EPTL section 8-1.4[b][12] ).

(b)Article 7-A registration exemption claims.

An organization is exempt from registration under article 7-A if it fits any of the following definitions:

(1) Organization does not solicit or receive any contributions from NY State (including residents, foundations, corporations, government agencies, etc.) (article 7-A section 172.1 ).

(2) Organization solicits and receives gross contributions from NY State (including residents, foundations, corporations, government agencies, etc.), but organization's gross contributions from NY State are less than and will continue to be less than $25,000 per year from State of New York and organization does not and will not use the services of a professional fund raiser or fund raising counsel (article 7-A section 172-a.2[d]).

(3) Organization receives all or substantially all of its contributions from a single government agency to which it submits annual financial reports similar to those required by article 7-A, and organization's gross contributions from all other NY State sources, including other government agencies, do not and will not exceed $25,000 per year (article 7-A section 172- a.2[h]).

(4) Organization receives an allocation from a federated fund, United Way or incorporated community appeal and organization's gross contributions from all other sources do not and will not exceed $25,000 per year and organization does not and will not use the services of a professional fund raiser or fund raising counsel (article 7-A section 172-a.2[e]).

(5) Organization is incorporated under the religious corporations law or is another type of organization with a religious purpose or is operated, supervised or controlled by or in connection with a religious organization (article 7-A section 172-a[1]).

(6) Organization is an educational institution that confines its solicitation to its student body, alumni, faculty and trustees and their families (article 7-A section 172-a.2[a]).

(7) Organization is an educational institution or museum that files annual financial reports with the Board of Regents of the State University of New York as required by the NY State Education Law or with an agency having similar jurisdiction in another state (article 7-A section 172-a.2[g]).

(8) Organization is a library that files annual financial reports as required by the NY State Education Department (article 7-A section 172-a.2[g]).

(9) Organization is a membership organization (fraternal, patriotic, social or alumni) that confines its solicitation of contributions to its membership (article 7-A section 172-a.2[b]).

(10) Organization is a law enforcement support organization that confines its solicitation of contributions to its membership (article 7-A section 172-a.2[b]).

(11) Organization is a historical society chartered by the Board of Regents of the State University of New York that confines its solicitation of contributions to its membership (article 7-A section 172- a.2[b]).

(12) Organization is the NY State parent teachers association (PTA) or any PTA affiliated with an educational institution subject to the jurisdiction of the NY State Education Department (article 7-A section 172-a.2[j]).

(13) Organization is a chartered local post, camp, chapter or county unit of a bona fide veterans' organization, a bona fide organization of volunteer firefighters, a volunteer ambulance service organization, or a bona fide auxiliary or affiliate of such an organization and organization's fund raising is done by its members without direct or indirect compensation (article 7-A section 172-a.2[f]).

(14) Organization is a police department, sheriff's department or other governmental law enforcement agency (article 7-A section 172-a.2[i]).

(15) Organization is a government agency or is controlled by a government agency (article 7-A section 172-a.2[i]).

N.Y. Comp. Codes R. & Regs. Tit. 13 § 91.3

Amended New York State Register July 3, 2018/Volume XL, Issue 27, eff. 7/3/2018