N.Y. Comp. Codes R. & Regs. tit. 19 § 146.1

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

Section 146.1 - Definitions

For purposes of this Part, the following terms have the following meanings:

(a) "Charitable" means, pursuant to Article 7-A of the Executive Law (Article 7-A), all purposes deemed charitable under applicable federal law, philanthropic, patriotic, eleemosynary or for law enforcement support and any other purpose included in the definition of charitable organizations in Article 7-A, and any purpose included in Not-for-Profit Corporation Law Section 102(a)(3-b).

(b) "Charitable organization" means an organization that is organized and/or operated for charitable purposes, whether or not exempt from federal income taxation, that is required to register with the Attorney General pursuant to Article 7-A of the Executive Law.

(1) The term charitable organization includes any domestic or foreign corporation, unincorporated association or other legal entity, that is organized and/or operated for charitable purposes, including without limitation:

(i) any corporation formed and/or operated for charitable purposes as defined in NPCL section 102(a)(3-b);

(ii) organizations exempt from federal income taxation pursuant to United States Internal Revenue Code (the Code) section 501(c)(3), including wholly charitable trusts; and

(iii) organizations exempt from federal income taxation pursuant to another code section that

(c) "Charitable purpose" means the statement of the charitable organization's mission, all charitable categories identified in a filing entity's application for recognition of exemption as a 501(c) entity, any narrative description of the filing entity's activities provided with such application, and any supporting details to the narrative description provided with such application that is filed with the Department of State pursuant to this Part.

(d) "Filing entity" means a qualifying 501(c)(3) entity or qualifying 501(c)(4) entity required to file an annual financial report, funding disclosure report, or financial disclosure report pursuant to Article 7-A of the Executive Law.

(e) "Qualifying 501(c)(3) entity" means any corporation or entity that is qualified as an exempt organization or entity by the United States Department of the Treasury under 26 U.S.C. 501(c)(3) that is required to report to the Department of State pursuant to section 172-e of the Executive Law.

(f) "Qualifying 501(c)(4) entity" means any corporation or entity that is qualified as an exempt organization or entity by the United States Department of the Treasury under 26 U.S.C. 501(c)(4).

(g) "Disclosure-related harm" means harm, threats, harassment, or reprisals to the source of a donation or to individuals or property affiliated with the source of a donation that may stem from public disclosure of all or a portion of in kind donations made to a qualifying 501(c)(3) entity and financial assistance provided by any qualifying 501(c)(3) entity to one or more qualifying 501(c)(4) entities.

Secretary to a filing entity of the Secretary's intent to publish any report filed with the Department of State pursuant to Article 7-A of the Executive Law.

(i) "Secretary" means the Secretary of State of the State of New York.

(j) "SAPA" means the State Administrative Procedure Act of the State of New York.

N.Y. Comp. Codes R. & Regs. Tit. 19 § 146.1

Adopted New York State Register November 24, 2021/Volume XLIII, Issue 47, eff. 11/24/2021

Amended New York State Register October 19, 2022/Volume XLIV, Issue 42, eff. 10/19/2022