(a) The term declaratory ruling shall mean a decision issued by the foundation which either determines:

Such a declaratory rule shall be binding on the foundation unless it is altered or changed by a court or is changed by the foundation to be effective prospectively. No opinion, letter, announcement or other communication by the foundation shall be deemed to be a declaratory ruling unless it contains a statement that it is a declaratory ruling or it is a ruling issued in response to a petition submitted pursuant to this section.

(b) The term foundation means the New York State Science and Technology Foundation.