2023 New York Laws › EXC - Executive › Article 7-A - Solicitation and Collection of Funds for Charitable Purposes › 172-E - Disclosure of Certain Donations by Charitable Non-Profit Entities.

§  172-e.  Disclosure  of  certain  donations by charitable non-profit
entities. 1. Definitions. For the purposes of this section:
(a) "Covered entity" shall mean 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)(3) that  is  required  to
report to the department of law pursuant to this section.
(b)  "In-kind  donation"  shall  mean  donations of staff, staff time,
personnel or any other human  resources,  offices  or  office  supplies,
except  that  an  in-kind donation shall not include an in-kind donation
made by a person or  entity  in  the  course  of  an  activity  that  is
substantially  related  to accomplishing the covered entity's tax exempt
purposes where the in-kind donator is offering  or  providing  goods  or
services  for  substantially less than fair market value to individuals,
corporations or  groups,  and  those  goods  or  services  are  actually
purchased  or  consumed by wholly unaffiliated individuals, corporations
or groups for no charge or substantially less than  fair  market  value,
and  may  include,  but  is  not limited to, pro bono legal services and
other forms of technical assistance.
(c) "Donation" shall mean any contribution, including  a  gift,  loan,
in-kind donation, advance or deposit of money or anything of value.
(d)  "Recipient  entity"  shall mean 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) that is required to
file a source of funding  report  with  the  commission  on  ethics  and
lobbying  in  government  pursuant  to  sections  one-h and one-j of the
legislative law.
(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. Funding disclosure reports to be filed by covered entities. (a) Any
covered  entity that makes an in-kind donation in excess of ten thousand
dollars to a recipient entity during a relevant reporting  period  shall
file  a  funding  disclosure  report  with  the department of state. The
funding disclosure report shall include:
(i) the name and address of the covered entity that made  the  in-kind
donation;
(ii)  the  name  and  address of the recipient entity that received or
benefitted from the in-kind donation;
(iii) the names of any persons 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;
(iv) the date such donation was made by the covered entity; and
(v) a description of the in-kind donation,  including  the  charitable
purpose  advanced  by such donation, if any, and any restrictions on the
use of such donation by the recipient entity.
(b) The covered entity shall file a funding 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 such reports on the department's website
when authorized pursuant to subdivision two of  this  section;  provided
however  that  the  secretary  of  state,  or  his  or her designee, may
determine that disclosure of all or a portion of the  in-kind  donations
to  the  covered entity and financial assistance provided by any covered
entity to one or more recipient entities, shall not be made  public  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.  The  total  amount  of  in-kind
donations to the covered entity and financial assistance provided by any
covered entity to one or more recipient entities that are the subject of
such appeal shall not be made public pending final judgment on appeal.
4.  If  a  covered  entity's or recipient 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 and
that covered entity makes, or that recipient entity receives, qualifying
donations pursuant to subdivision two of this section, that 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.