§ 172-F — Disclosure of certain activities by non-charitable non-profit entities

New York § 172-F

• Jurisdiction: New York
• Law EXC: Executive
• Art. 7-A: Solicitation and Collection of Funds For Charitable Purposes

Text

§ 172-f. Disclosure of certain activities by non-charitable non-profit\nentities. 1. Definitions. (a) "Covered Entity" means any corporation or\nentity that is qualified as an exempt organization or entity by the\nUnited States Department of the Treasury under I.R.C. 501(c)(4).\n (b) "Covered communication" means a communication by a covered entity,\nnot otherwise reported by such covered entity pursuant to article one-A\nof the legislative law or article fourteen of the election law, by a\ncovered entity conveyed to five hundred or more members of a general\npublic audience in the form of: (i) an audio or video communication via\nbroadcast, cable or satellite; (ii) a written communication via\nadvertisements, pamphlets, circulars, flyers, brochures, letterheads; or\n(iii) other published statement which: refers to and advocates for or\nagainst a clearly identified elected official, executive or\nadministrative body or legislative body relating to the sponsorship,\nsupport, opposition, or outcome of any proposed legislation, pending\nlegislation, rule, regulation, hearing or decision, or advocates for or\nagainst action by any elected official, executive or administrative body\nor legislative body.\n Covered communication shall not include: (i) communications with a\nprofessional journalist or newscaster, including an editorial board or\neditorial writer of a newspaper, magazine, news agency, press\nassociation or wire service, relating to news, as these terms are\ndefined in section seventy-nine-h of the civil rights law, and\ncommunications relating to confidential and non-confidential news as\ndescribed in subdivisions (b) and (c) of section seventy-nine-h of the\ncivil rights law respectively and communications made pursuant to\ncommunity outreach efforts for broadcast stations required by federal\nlaw; or\n (ii) a communication that is: (A) directed, sent or distributed by the\ncovered entity only to individuals who affirmatively consent to be\nmembers of the covered entity, contribute funds to the covered entity,\nor, pursuant to the covered entity's articles or bylaws, have the right\nto vote directly or indirectly for the election of directors or\nofficers, or on changes to bylaws, disposition of all or substantially\nall of the covered entity's assets or the merger or dissolution of the\ncovered entity; or (B) for the purpose of promoting or staging any\ncandidate debate, town hall or similar forum to which at least two\ncandidates seeking the same office, or two proponents of differing\npositions on a referendum or question submitted to voters, are invited\nas participants, and which does not promote or advance one candidate or\nposition over another.\n (c) "Expenditures for covered communications" shall mean: (i) any\nexpenditure made, liability incurred, or contribution provided for\ncovered communications; or (ii) any other transfer of funds, assets,\nservices or any other thing of value to any individual, group,\nassociation, corporation whether organized for profit or not-for-profit,\nlabor union, political committee, political action committee, or any\nother entity for the purpose of supporting or engaging in covered\ncommunications by the recipient or a third party.\n (d) "Donation" shall mean any contribution, including in-kind, gift,\nloan, advance or deposit of money or anything of value made to a covered\nentity unless such donation is deposited into an account the funds of\nwhich are not used for making expenditures for covered communications.\n (e) "Reporting period" shall mean the six month period within a\ncalendar year starting January first and ending June thirtieth or the\nsix month period within a calendar year starting July first and ending\nDecember thirty-first.\n 2. Disclosure of expenditures for covered communications. (a) Any\ncovered entity that makes expenditures for covered communications in an\naggregate amount or fair market value exceeding ten thousand dollars in\na calendar year shall file a financial disclosure report with the\ndepartment of state. The financial disclosure report shall include:\n (i) the name and address of the covered entity that made the\nexpenditure for covered communications;\n (ii) the name or names of any individuals who exert operational or\nmanagerial control over the covered entity. The disclosures required by\nthis paragraph shall include the name of at least one natural person;\n (iii) a detailed description of the covered communication;\n (iv) the dollar amount paid for each covered communication, the name\nand address of the person or entity receiving the payment, and the date\nthe payment was made; and\n (v) for any restricted donation received by the covered entity in\nwhole or in part for the support of the covered communication, the name\nand address of any individual, corporation, association, or group that\nmade a donation to the covered entity and the date of such donation, and\nthe amount of the donation, together with a description of any\nrestriction.\n (b) The covered entity shall file a financial disclosure report with\nthe department of state within thirty days of the close of a reporting\nperiod.\n 3. Public disclosure of funding disclosure reports. The department of\nstate shall promulgate any regulations necessary to implement these\nrequirements and shall publish on the department's website the reports\nof covered communications required by this section. Such publishing\nshall not include the names and addresses of individual donors to\ncovered entities, nor shall such publishing include the covered entity's\nInternal Revenue Service Form 990 Schedule B. Such report shall not be\nmade public pursuant to this section if, based upon a review of the\nrelevant facts presented by the covered entity, such disclosure may\ncause harm, threats, harassment, or reprisals to the source of the\ndonation or to individuals or property affiliated with the source of the\ndonation. The covered entity may appeal the secretary's determination\nand such appeal shall be heard by a judicial hearing officer who is\nindependent and not affiliated with or employed by the department of\nstate, pursuant to regulations promulgated by the department of state.\nThe reports subject to disclosure pursuant to this section that are the\nsubject of such appeal pursuant to this section shall not be made public\npending final judgment on appeal.\n 4. If a covered entity's annual report filed pursuant to section one\nhundred seventy-two-b of this article does not include a completed\nInternal Revenue Service Form 990 schedule B, the entity shall in\naddition to filing a disclosure with the department of law, also file\nwith the department of state a complete Internal Revenue Service Form\n990 schedule B, regardless of whether such form is submitted or required\nto be submitted to the Internal Revenue Service.\n