Section 290 - Imposition of tax(a) General. For every taxable year or part thereof, every organization described in paragraph two of subsection (a) of section five hundred eleven of the internal revenue code of nineteen hundred fifty-four and every trust described in paragraph two of subsection (b) of section five hundred eleven of such code carrying on an unrelated trade or business in New York shall pay a tax at the rate of nine per centum on its unrelated business taxable income for such year, or on the portion thereof allocated to this state, as provided in section two hundred ninety-three, or two hundred fifty dollars, whichever is greater.(b) Unrelated trade or business carried on by a receiver. Any receiver, referee, trustee, assignee or fiduciary, or any officer or agent appointed by any court, who carries on the unrelated trade or business of an organization or trust described in either paragraph two of subsection (a) or paragraph two of subsection (b) of section five hundred eleven of the internal revenue code of nineteen hundred fifty-four shall be subject to the tax imposed by this article in the same manner and to the same extent as if the unrelated trade or business were carried on by the agents, officers or trustees of such organization or trust.(c) Exemptions. (1) Every corporation liable to tax under article nine-a of this chapter shall not be subject to tax under this article.(2) Every organization whose sole unrelated trade or business carried on in New York consists of activities constituting an unrelated trade or business solely by virtue of section 501(m)(2)(A) of the internal revenue code shall not be subject to tax under this article.(3) Any income derived from the conduct of games of chance or from rental of premises for the conduct of games of chance pursuant to a license granted under article nine-A of the general municipal law shall not be subject to tax under this article.