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New York regulations

13 NYCRR 90.3

Department of Law

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Trust or estate with a charitable interest

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Trust or estate with a charitable interest

Compiled text through Jan 15, 2026

Register checked through Jul 29, 2026

No later Register activity identified in this check.

Dates and status
Compiling agency
Department of Law
Text status
Westlaw Inline Boundary Correction
Compiled text through
Jan 15, 2026
Register checked through
July 29, 2026/Vol. XLVIII, Issue 30 (2026-07-29)
Activity status
No later Register activity identified in this check.
Latest notice
DOS-05-21-00013-RP · Revised rulemaking · Sep 1, 2021
Source snapshot
Jun 6, 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.

State Register activity

1 rulemaking · 2 notices

  1. Requirements and procedures related to filing, review and publi- cation of financial reports filed with the Department of State.

    DOS-05-21-00013Department of StatePart-level action

    The Register recorded this action against the whole Part, which includes this section (13 NYCRR Part 90).

    1. Revised rulemakingDOS-05-21-00013-RP

      Addition of Part 146 to Title 19 NYCRR.

      Register Sep 1, 2021

      Register PDF, pp. 22–26

    2. Proposed ruleDOS-05-21-00013-P

      Addition of Part 146 to Title 19 NYCRR.

      Register Feb 3, 2021

      Register PDF, pp. 20–22

Register checked through July 29, 2026/Vol. XLVIII, Issue 30 (2026-07-29)

State Register notices matched to this citation. This is Register status evidence, not compiled regulation text: a notice does not by itself amend the text shown here.

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