New York Codes, Rules and Regulations
Title 19 - DEPARTMENT OF STATE
Chapter XX - Commission on ethics and lobbying in Government
Part 938 - Source of Funding Regulations
Section 938.10 - Miscellaneous provisions
Current through Register Vol. 46, No. 12, March 20, 2024
This disclosure shall not apply to:
(a) any corporation registered pursuant to article 7-A of the Executive Law has exempt status under section 501(c)(3), provided, however, that this disclosure shall apply to any in-kind donations of staff, staff time, personnel, offices, office supplies, financial support of any kind or any other resources to any corporation or entity that is qualified as an exempt organization by the United States Department of the Treasury under I.R.C. section 501(c)(4) when such in-kind donations are over $2,500 and from any corporation or entity that is qualified as an exempt organization by the United States Department of the Treasury under I.R.C. section 501(c)(3). In such case the entity receiving such in-kind donations shall disclose the fair market value and identify the I.R.C. section 501(c)(3) entity providing such in-kind donations and give notice within a reasonable time to the section 501(c)(3) entity that it shall be required to file a report with the Department of Law pursuant to section 172-e of the Executive Law; and
(b) any governmental entity.
