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Bill > A09067


NY A09067

NY A09067
Eliminates nonprofit tax exemptions for entities engaged in political activity.


summary

Introduced
09/05/2025
In Committee
09/05/2025
Crossed Over
Passed
Dead

Introduced Session

2025-2026 General Assembly

Bill Summary

AN ACT to amend the tax law and the real property tax law, in relation to eliminating nonprofit tax exemptions for entities engaged in political activity

AI Summary

This bill aims to eliminate tax exemptions for nonprofit organizations that engage in political campaign activities by establishing clear definitions and guidelines for what constitutes prohibited political activity. The bill defines a nonprofit organization as a corporation or entity organized exclusively for religious, charitable, or educational purposes, and defines political campaign activity as any action, communication, or expenditure that directly or indirectly supports or opposes a candidate for public office. Under the proposed legislation, nonprofits will lose their tax-exempt status if they engage in activities such as making contributions to political campaigns, publishing statements advocating for or against specific candidates, or using organizational resources to support political candidates. However, the bill provides several permissible activities, including lobbying, non-partisan research, voter education, and voter registration drives, as well as specific "safe harbor" provisions that allow limited interactions with political candidates under strict neutrality conditions. The bill amends existing tax law and real property tax law to remove tax exemptions for nonprofits that violate these new provisions, effectively creating stronger restrictions on political activities for tax-exempt organizations in New York State.

Committee Categories

Budget and Finance

Sponsors (3)

Last Action

referred to ways and means (on 09/05/2025)

bill text


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