New York Codes, Rules and Regulations
Title 13 - DEPARTMENT OF LAW
Chapter V - CHARITABLE USES AND PURPOSES
Part 92 - Trusts And Estates With A Charitable Interest
Section 92.5 - Attorney general authority to require additional information or documentation

In addition to any documents the Attorney General requires of a trust or estate with a charitable interest as part of its registration, periodic report, final report or notice of termination, the Attorney General may require a trust or estate with a charitable interest to submit any information or documentation relevant to the Attorney General's review of such entity, including without limitation a periodic accounting, a detailed securities schedule, IRS form 706 (United States estate [and generation-skipping transfer] tax return), IRS form 1041 (U.S. income tax return for estates and trusts) and New York State Department of Taxation and Finance ET-90 (New York State estate tax return) or successor forms.