Title 19 Part 146

For purposes of this Part, the following terms have the following meanings:

charitable organization includes any domestic or foreign corporation, unincorporated association or other legal entity, that is organized and/or operated for charitable purposes, including without limitation:

This part applies to filing entities as defined in section 146.1 of this Part. The following sections of this Part contain the requirements applicable to filing entities’ duty to file reports with the Department of State.

Filing entities must submit their financial reports to the NYS Department of State, Division of Corporations, State Records and Uniform Commercial Code in such manner as prescribed by the Secretary of State. Filing entities required to file an Annual Financial Report with the Department of State pursuant to section 172-b of the Executive Law shall file such report no later than the date such report is required to be filed with the New York State Attorney General’s Charities Bureau.

If an annual financial report delivered to the Department of State for filing complies as to form with the requirements of law and the filing fee required by law for such report has been paid, the report shall be filed by the Department of State.

Each funding disclosure report shall be signed by an officer, director or duly authorized person and include the name, address, and capacity in which such person signs such report.

Each financial disclosure report shall be signed by an officer, director or duly authorized person and include the name, address, and capacity in which such person signs such report.

Identifying information, including the organization or entity name and, if applicable, the registration number assigned by the Attorney General, must be placed on all correspondence and other documents, including payments, submitted to the Department of State.

Filing entities are required to pay the filing fee required by law for each report or document delivered to the Department of State for filing under Executive Law article 7-A.

In addition to any documents a qualifying 501(c)(3) entity or qualifying 501(c)(4) entity must file with the Department of State as part of or with any report required by article 7-A of the Executive Law, the Department of State may require a filing entity to submit any information or documentation relevant to the Secretary of State’s review of such reports as required by section 93-a of the Executive Law.

Should the Secretary of State determine that the nature and extent of a covered entity's in-kind support to other entities or the nature and extent of a covered entity's spending on covered communications is inconsistent with the charitable purposes of such covered entity, the Secretary of State shall notify the filing entity of the intent to publicly disclose all or part of any relevant report. Such notice of intent to publish shall identify the report(s) for which publication is contemplated, indicate whether the filing entity failed to provide a statement of fact relating to disclosure-related harm, or that a filing entity has provided a statement of fact relating to disclosure-related harm, and that the Secretary has determined that the facts provided in such statement fail to demonstrate that public disclosure of all or any part of a report required to be filed with the Department of State pursuant to article 7-A of the Executive Law will cause disclosure-related harm.

If the filing entity wishes to administratively appeal the Secretary’s determination, the filing entity shall notify the Secretary of State within 30 days of the Secretary’s transmission of notice of intent to publish. Failure to provide timely notice of intent to appeal shall be deemed consent by the filing entity to publication of the subject report.

The provisions of this section shall apply only to an appeal, pursuant to sections 172-e and 172-f of the Executive Law, to an independent judicial hearing officer who is unaffiliated with the Department of State, as to whether a determination by the Secretary of State that relevant facts presented by the covered entity fail to demonstrate that disclosure of all or a portion of such report may cause disclosure-related harm, and which, in conjunction with section 93-a of the Executive Law, authorizes public disclosure of funding and financial disclosure reports.

The appellant shall institute an appeal within 30 days of providing timely notice of intent to appeal to the Secretary by complying with the provisions of this section. Failure by the appellant to institute a timely appeal as required by this paragraph shall be deemed consent by the filing entity to publication of the subject report(s). To institute an appeal, the appellant shall:

FORM FOR AFFIDAVIT OF PERSONAL SERVICE STATE OF NEW YORK ) COUNTY OF ............. ) ss: ...................... being duly sworn, deposes and says that (s)he is over the age of eighteen years, and is not a party in this proceeding, that on the ..... day of ........, 20... at No. ............., in the City of Albany, County of Albany, (s)he served the annexed appeal on ....................., by delivering and leaving the same with ...................., at said time and place. ...................... (signature) Subscribed and sworn to before me this ...... day of .........., 20.. ..................... (notary public)

FORM FOR AFFIDAVIT OF SERVICE BY MAIL STATE OF NEW YORK) COUNTY OF ............ ) ss: ................. being duly sworn, deposes and says that (s)he is/they are over the age of eighteen years and is not a party in this proceeding; that on the ....... day of ............., 20.., deponent served the within response upon ................... in this action, at ......................, the address designated by ......................... for that purpose, by depositing a true copy of the same by mail, enclosed in a post paid, properly addressed wrapper, in .................... a post office ........... official depository under the exclusive care and custody of the United States Post Office Department within the State of New York. ......................... (signature) Subscribed and sworn to before me this ............ day of ........., 20... ............................. (signature and title of officer)

The administrative hearing officer may require the service and filing of submissions in addition to those served in accordance with this section upon such terms and conditions as the administrative hearing officer may specify. The administrative hearing officer has discretion, in the determination of an appeal, to take into consideration any official records or reports on file in the Department of State which relate to issues involved in such appeal, including but not limited to records relied upon by the Department of State in issuing its notice of intent to publish, provided that nothing contained herein shall require of production of deliberative communications between the Department of State, Department of Taxation and Finance or the Department of Law.

If any provision of this Part, or any application thereof to any entity or circumstance, is found to be invalid, such invalidity shall not affect any other provisions or applications of this Part that may be given effect without the invalid provisions or applications. The provisions of this Part are thus declared to be severable.