New York § 1230 Exempt organizations

New York Statutes

§ 1230 — Exempt organizations

New York § 1230

JurisdictionNew York

Law TAXTax

Part 2Limitations On Authority and Exemptions

Subpart BTaxes Administered By Cities, Counties and School Districts

Art. 29Taxes Authorized For Cities, Counties and School Districts

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Bluebook

N.Y. Tax § 1230 (2026).

Text

  § 1230. Exempt organizations. Any tax imposed under the authority of\nsections twelve hundred one through twelve hundred five shall not be\nimposed on any transaction by or with the following:\n  (a) The state of New York, or any of its agencies, instrumentalities,\npublic corporations (including a public corporation created pursuant to\nagreement or compact with another state or Canada) or political\nsubdivisions where it is the purchaser, user or consumer;\n  (b) The United States of America, and any of its agencies and\ninstrumentalities insofar as it is immune from taxation where it is the\npurchaser, user or consumer;\n  (c) The United Nations or other international organizations of which\nthe United States of America is a member; and\n  (d) Any corporation, or association, or trust

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§ 1230. Exempt organizations. Any tax imposed under the authority of\nsections twelve hundred one through twelve hundred five shall not be\nimposed on any transaction by or with the following:\n (a) The state of New York, or any of its agencies, instrumentalities,\npublic corporations (including a public corporation created pursuant to\nagreement or compact with another state or Canada) or political\nsubdivisions where it is the purchaser, user or consumer;\n (b) The United States of America, and any of its agencies and\ninstrumentalities insofar as it is immune from taxation where it is the\npurchaser, user or consumer;\n (c) The United Nations or other international organizations of which\nthe United States of America is a member; and\n (d) Any corporation, or association, or trust, or community chest,\nfund or foundation, organized and operated exclusively for religious,\ncharitable, or educational purposes, or for the prevention of cruelty to\nchildren or animals, and no part of the net earnings of which inures to\nthe benefit of any private shareholder or individual, and no substantial\npart of the activities of which is carrying on propaganda, or otherwise\nattempting to influence legislation; provided, however, that this\nsubdivision shall not apply to an organization operated for the primary\npurpose of carrying on a trade or business for profit, whether or not\nall of its profits are payable to one or more organizations described in\nthis subdivision. Nothing in this subdivision shall prohibit any\norganization exempt from taxation pursuant to this section from\ncollecting the taxes imposed under the authority of section twelve\nhundred two-f from individuals who are doing business with such exempt\norganization and who are not exempt from taxation pursuant to this\nsection.\n