N.Y. Comp. Codes R. & Regs. tit. 13 § 92.1

Current through Register Vol. 46, No. 53, December 31, 2024

Section 92.1 - To whom the part applies

This Part applies to trusts and estates with a charitable interest as defined in section 90.3 of this Chapter. The following sections of this Part contain the registration and reporting requirements applicable to trusts and estates with a charitable interest.

(a) Registration types. Trusts and estates with a charitable interest are required to register pursuant to EPTL section 8-1.4, but are not required to register pursuant to article 7-A.

N.Y. Comp. Codes R. & Regs. Tit. 13 § 92.1