For the purposes of this Part:
Such a declaratory rule shall be binding on the foundation unless it is altered or changed by a court or is changed by the foundation to be effective prospectively. No opinion, letter, announcement or other communication by the foundation shall be deemed to be a declaratory ruling unless it contains a statement that it is a declaratory ruling or it is a ruling issued in response to a petition submitted pursuant to this section.
N.Y. Comp. Codes R. & Regs. Tit. 21 § 5906.2