Exemption Eligible Organizations: | EXC Article 7-A Exemptions
- Corporations organized under the religious corporations law, and other religious agencies and organizations, and charities, agencies, and organizations operated, supervised, or controlled by or in connection with a religious organization
- Educational institutions confining the solicitation of contributions to their student body, alumni, faculty and trustees, and their families
- Fraternal, patriotic, social, alumni, law enforcement support organizations and historical societies chartered by the New York state board of regents when solicitation is confined to their membership
- Persons requesting any contributions for the relief of any individual, specified by name at the time of the solicitation, if all of the contributions collected, without any deductions whatsoever, are paid to or for the benefit of the named beneficiary
- Charities that receive less than $25,000 in contributions and do not use a professional fundraiser or fund raising counsel
- Any charitable organization receiving an allocation from a federated fund, incorporated community appeal or a united way, provided such fund, appeal or united way is complying with the provisions of this article relating to registration and filing of financial reports with the attorney general, and provided such organization does not receive, in addition to such allocation, gross contributions in excess of $25,000 during the fiscal year, and provided further that all the fund-raising functions of such organizations are carried on by persons who are unpaid for such services
- A local post, camp, chapter or similarly designated element, or a county unit of such elements, of a bona fide veterans' organization which issues charters to such local elements throughout this state, a bona fide organization of volunteer firefighters, an organization providing volunteer ambulance service or a bona fide auxiliary or affiliate of such organizations, provided all its fund-raising activities are carried on by members of such an organization or an affiliate thereof and such members receive no compensation, directly or indirectly, therefor
- An educational institution which files annual financial reports with the regents of the university of the state of New York as required by the education law or with an agency having similar jurisdiction in another state or a library which files annual financial reports as required by the state education department
- A charitable organization which receives all or substantially all of its funds from a single governmental agency and reports annually to that agency provided such reports contain financial information substantially similar in content to that required by subdivision one of section 172-b of this article; provided, however, that such organization may receive no more than $25,000 from sources other than the government agency to which it reports
- Any police department, sheriff's department or other governmental law enforcement agency
- The state parent teachers association and any parent teachers association affiliated with an educational institution that is subject to the jurisdiction of the state education department
EPT Article 8 Exemptions
- The United States, any state, territory or possession of the United States, the District of Columbia, the Commonwealth of Puerto Rico or to any of their agencies or governmental subdivisions
- Any trustee which is required by any other provision of law to render a full, complete and itemized annual financial report to the congress of the United States or to the legislature of this state, provided that such report contains the information required of trustees pursuant to this article
- Corporations organized under the religious corporations law and other religious agencies and organizations, and charities, agencies and organizations operated, supervised or controlled by or in connection with a religious organization
- Educational institutions incorporated under the education law or by special act
- Any hospital
- Fraternal, patriotic, veterans, volunteer firefighters, volunteer ambulance workers, social, student or alumni organizations and historical societies chartered by the New York state board of regents
- A trust for which there is a corporate trustee acting as sole trustee or co-trustee under the terms of a will of a decedent who died domiciled in a state other than New York or a trust instrument executed by a non-resident of the state of New York
- Any trust in which and so long as the charitable interest is deferred or contingent
- Any person who, in his or her capacity as an officer, director or trustee of any corporation or organization mentioned in this paragraph, holds property for the religious, educational or charitable purposes of such corporation or organization so long as such corporation or organization is registered with the attorney general pursuant to this section
- Any cemetery corporation subject to the provisions of article fifteen of the not-for-profit corporation law
- The state parent teachers association and any parent teachers association affiliated with an educational institution that is subject to the jurisdiction of the state education department
- Any corporation organized under article 43 of the insurance law
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