Bill > S08475

This bill eliminates tax exemptions for nonprofit organizations that engage in political campaign activities by establishing clear definitions and prohibitions. The bill defines "political campaign activity" as any action, communication, or expenditure that directly or indirectly participates in or intervenes in a political campaign for or against a candidate for public office. Specifically, nonprofits would lose their tax-exempt status if they make political contributions, publish statements advocating for or against candidates, or use organizational resources to support political campaigns. However, the bill provides several "safe harbor" provisions that allow nonprofits to engage in certain political-adjacent activities without losing their tax exemption, such as hosting candidate forums (if all candidates are invited), conducting non-partisan voter education, encouraging voter participation, and maintaining neutral websites with candidate information. The bill applies to both state tax law and real property tax exemptions, meaning that nonprofits engaging in prohibited political activities would lose their tax benefits across multiple domains. The legislation aims to prevent tax-exempt organizations from using their resources to directly influence political campaigns while still allowing them to participate in broader civic engagement activities.

Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S8475