13 CRR-NY 90.2NY-CRR
13 CRR-NY 90.2
13 CRR-NY 90.2
90.2 Charitable organization.
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.
13 CRR-NY 90.2
Current through July 31, 2021
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IMPORTANT NOTE REGARDING CONTENT CURRENCY: JULY 31, 2023, is the date of the most recently produced official NYCRR supplement covering this rule section. For later updates to this section, if any, please: consult editions of the NYS Register published after this date; or contact the NYS Department of State Division of Admisnistrative Rules at [email protected]. See Help for additional information on the currency of this unofficial version of the NYS Rules.