New York Codes, Rules and Regulations
Title 13 - DEPARTMENT OF LAW
Chapter V - CHARITABLE USES AND PURPOSES
Part 90 - Definitions
Section 90.2 - Charitable organization
Universal Citation: 13 NY Comp Codes Rules and Regs ยง 90.2
Current through Register Vol. 46, No. 12, March 20, 2024
For the purposes of this Chapter, charitable organization shall mean 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 the EPTL and/or article 7-A.
(a) The term charitable organization includes any domestic or foreign corporation, unincorporated association or other legal entity, other than a trust or estate with a charitable interest (defined in section 90.3 of this Chapter), that is organized and/or operated for charitable purposes, including without limitation:
(1) type B New
York not-for-profit corporations;
(2) type A, C and D New York not-for-profit
corporations that are organized and/or operated for charitable
purposes;
(3) organizations exempt
from Federal income taxation pursuant to United States Internal Revenue Code
(the code) section 501(c)(3), including wholly charitable trusts; and
(4) organizations exempt from Federal income
taxation pursuant to another code section that are organized and/or operated
for charitable purposes.
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