N.Y. Comp. Codes R. & Regs. Tit. 13 § 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.

Notes

N.Y. Comp. Codes R. & Regs. Tit. 13 § 90.2