NY Exec L § 172-F (2021)
2021 New York Laws EXC - Executive Article 7-A - Solicitation and Collection of Funds for Charitable Purposes 172-F - Disclosure of Certain Activities by Non-Charitable Non-Profit Entities.

§ 172-f. Disclosure of certain activities by non-charitable non-profit entities.  1. Definitions. (a) "Covered Entity" means any corporation or entity that is qualified as an exempt  organization  or  entity  by  the United States Department of the Treasury under I.R.C. 501(c)(4).  (b) "Covered communication" means a communication by a covered entity, not  otherwise reported by such covered entity pursuant to article one-A of the legislative law or article fourteen of the  election  law,  by  a covered  entity  conveyed  to  five hundred or more members of a general public audience in the form of: (i) an audio or video communication  via broadcast,   cable  or  satellite;  (ii)  a  written  communication  via advertisements, pamphlets, circulars, flyers, brochures, letterheads; or (iii) other published statement which: refers to and  advocates  for  or against   a   clearly   identified   elected   official,   executive  or administrative body or legislative body  relating  to  the  sponsorship, support,  opposition,  or  outcome  of any proposed legislation, pending legislation, rule, regulation, hearing or decision, or advocates for  or against action by any elected official, executive or administrative body or legislative body.   Covered  communication  shall  not  include: (i) communications with a professional journalist or newscaster, including an editorial  board  or editorial   writer   of   a  newspaper,  magazine,  news  agency,  press association or wire service,  relating  to  news,  as  these  terms  are defined   in  section  seventy-nine-h  of  the  civil  rights  law,  and communications relating to confidential  and  non-confidential  news  as described  in  subdivisions (b) and (c) of section seventy-nine-h of the civil rights  law  respectively  and  communications  made  pursuant  to community  outreach  efforts  for broadcast stations required by federal law; or  (ii) a communication that is: (A) directed, sent or distributed by the covered entity only to  individuals  who  affirmatively  consent  to  be members  of  the covered entity, contribute funds to the covered entity, or, pursuant to the covered entity's articles or bylaws, have the  right to  vote  directly  or  indirectly  for  the  election  of  directors or officers, or on changes to bylaws, disposition of all  or  substantially all  of  the covered entity's assets or the merger or dissolution of the covered entity; or (B) for the  purpose  of  promoting  or  staging  any candidate  debate,  town  hall  or  similar  forum to which at least two candidates seeking the same  office,  or  two  proponents  of  differing positions  on  a referendum or question submitted to voters, are invited as participants, and which does not promote or advance one candidate  or position over another.  (c)  "Expenditures  for  covered  communications"  shall mean: (i) any expenditure made,  liability  incurred,  or  contribution  provided  for covered  communications;  or  (ii)  any other transfer of funds, assets, services  or  any  other  thing  of  value  to  any  individual,  group, association, corporation whether organized for profit or not-for-profit, labor  union,  political  committee,  political action committee, or any other entity for the  purpose  of  supporting  or  engaging  in  covered communications by the recipient or a third party.  (d)  "Donation"  shall mean any contribution, including in-kind, gift, loan, advance or deposit of money or anything of value made to a covered entity unless such donation is deposited into an account  the  funds  of which are not used for making expenditures for covered communications.  (e)  "Reporting  period"  shall  mean  the  six  month period within a calendar year starting January first and ending June  thirtieth  or  the six  month  period within a calendar year starting July first and ending December thirty-first.    2. Disclosure of expenditures  for  covered  communications.  (a)  Any covered  entity that makes expenditures for covered communications in an aggregate amount or fair market value exceeding ten thousand dollars  in a  calendar  year  shall  file  a  financial  disclosure report with the department of state. The financial disclosure report shall include:  (i)  the  name  and  address  of  the  covered  entity  that  made the expenditure for covered communications;  (ii) the name or names of any individuals  who  exert  operational  or managerial  control over the covered entity. The disclosures required by this paragraph shall include the name of at least one natural person;  (iii) a detailed description of the covered communication;  (iv) the dollar amount paid for each covered communication,  the  name and  address of the person or entity receiving the payment, and the date the payment was made; and  (v) for any restricted donation received  by  the  covered  entity  in whole  or in part for the support of the covered communication, the name and address of any individual, corporation, association, or  group  that made a donation to the covered entity and the date of such donation, and the  amount  of  the  donation,  together  with  a  description  of  any restriction.  (b) The covered entity shall file a financial disclosure  report  with the  department  of state within thirty days of the close of a reporting period.   3. Public disclosure of funding disclosure reports. The department  of state  shall  promulgate  any  regulations  necessary to implement these requirements and shall publish on the department's website  the  reports of  covered  communications  required  by  this section. Such publishing shall not include the  names  and  addresses  of  individual  donors  to covered entities, nor shall such publishing include the covered entity's Internal  Revenue  Service Form 990 Schedule B. Such report shall not be made public pursuant to this section if, based  upon  a  review  of  the relevant  facts  presented  by  the  covered entity, such disclosure may cause harm, threats, harassment, or  reprisals  to  the  source  of  the donation or to individuals or property affiliated with the source of the donation.  The  covered  entity may appeal the secretary's determination and such appeal shall be heard by a  judicial  hearing  officer  who  is independent  and  not  affiliated  with or employed by the department of state, pursuant to regulations promulgated by the department  of  state. The  reports subject to disclosure pursuant to this section that are the subject of such appeal pursuant to this section shall not be made public pending final judgment on appeal.   4. If a covered entity's annual report filed pursuant to  section  one hundred  seventy-two-b  of  this  article  does  not include a completed Internal Revenue Service Form  990  schedule  B,  the  entity  shall  in addition  to  filing  a disclosure with the department of law, also file with the department of state a complete Internal  Revenue  Service  Form 990 schedule B, regardless of whether such form is submitted or required to be submitted to the Internal Revenue Service.