13 NYCRR Part 90 - Department of Law

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Source version current through Jan 15, 2026

All 4 displayed sections in this Part carry the same compiled date. Status and warnings stay on each section.

13 NYCRR 90.1 - Charitable

Later State Register activity may affect this section.

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Dates and status

NYCRR title agency: Department of Law
Section status: Section source receipt
Source version current through: Jan 15, 2026

For the purposes of this Chapter, charitable shall mean:

(a)pursuant to article 8 of the Estates, Powers and Trusts Law (the "EPTL"), charitable, religious, educational, scientific, literary, cultural, testing for public safety, fostering national or international sports competition, benevolent, promoting social welfare, for a public benefit or for the prevention of cruelty to children or animals;

(b)pursuant to article 7A of the Executive Law (article 7-A), all purposes deemed charitable pursuant to the EPTL and also philanthropic, patriotic, eleemosynary or for law enforcement support and any other purpose included in the definition of "charitable organizations" in article 7-A, section 171-a.1, as it may be amended.

13 NYCRR 90.2 - Charitable organization

Later State Register activity may affect this section.

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Dates and status

NYCRR title agency: Department of Law
Section status: Section source receipt
Source version current through: Jan 15, 2026

For the purposes of this Chapter, charitable organization shall mean an organization that is organized and/or operated for charitable purposes, whether or not exempt from Federal income taxation, that is required to register with the Attorney General pursuant to the EPTL and/or article 7-A.

(a)The term charitable organization includes any domestic or foreign corporation, unincorporated association or other legal entity, other than a trust or estate with a charitable interest (defined in section 90.3 of this Chapter), that is organized and/or operated for charitable purposes, including without limitation:

(1)type B New York not-for-profit corporations;

(2)type A, C and D New York not-for-profit corporations that are organized and/or operated for charitable purposes;

(3)organizations exempt from Federal income taxation pursuant to United States Internal Revenue Code (the code) section 501(c)(3), including wholly charitable trusts; and

(4)organizations exempt from Federal income taxation pursuant to another code section that are organized and/or operated for charitable purposes.

13 NYCRR 90.3 - Trust or estate with a charitable interest

Later State Register activity may affect this section.

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Dates and status

NYCRR title agency: Department of Law
Section status: Section source receipt
Source version current through: Jan 15, 2026

For the purposes of this Chapter, trust or estate with a charitable interest (or, in the plural, trusts and estates with a charitable interest) shall mean any trust or estate holding or administering any personal or real property for charitable purposes that is required to register pursuant to the EPTL, other than a wholly charitable trust exempt from Federal income taxation pursuant to code section 501(c).

(a)Estates.

The term trust or estate with a charitable interest includes estates with a charitable interest.

(1)The term estate with a charitable interest includes any estate with a charitable bequest that is either to an unnamed charity or is an unspecified amount (including without limitation a bequest of all or part of the residuary estate) or indefinite property.

(b)Trusts.

The term trust or estate with a charitable interest also includes charitable remainder trusts and charitable lead trusts.

(1)The term charitable remainder trust includes any trust for which a charitable beneficiary has a remainder interest, including without limitation charitable remainder annuity trusts and charitable remainder unitrusts.

(2)The term charitable lead trust includes any trust for which a charitable beneficiary has a lead interest, including without limitation charitable lead annuity trusts and charitable lead unitrusts.

13 NYCRR 90.4 - Fund raising professional

Later State Register activity may affect this section.

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Dates and status

NYCRR title agency: Department of Law
Section status: Section source receipt
Source version current through: Jan 15, 2026

For purposes of this Chapter, fund raising professional includes professional fund raisers, fund raising counsel, professional solicitors and commercial co-venturers, as such terms are defined in article 7-A section 171-a.

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