New York Laws
Article 7-A - Solicitation and Collection of Funds for Charitable Purposes
172-E - Disclosure of Certain Donations by Charitable Non-Profit Entities.

(a) "Covered entity" shall mean any corporation or entity that is
qualified as an exempt organization or entity by the United States
Department of the Treasury under I.R.C. 501(c)(3) that is required to
report to the department of law pursuant to this section.
(b) "In-kind donation" shall mean donations of staff, staff time,
personnel or any other human resources, offices or office supplies,
except that an in-kind donation shall not include an in-kind donation
made by a person or entity in the course of an activity that is
substantially related to accomplishing the covered entity's tax exempt
purposes where the in-kind donator is offering or providing goods or
services for substantially less than fair market value to individuals,
corporations or groups, and those goods or services are actually
purchased or consumed by wholly unaffiliated individuals, corporations
or groups for no charge or substantially less than fair market value,
and may include, but is not limited to, pro bono legal services and
other forms of technical assistance.
(c) "Donation" shall mean any contribution, including a gift, loan,
in-kind donation, advance or deposit of money or anything of value.
(d) "Recipient entity" shall mean any corporation or entity that is
qualified as an exempt organization or entity by the United States
Department of the Treasury under I.R.C. 501(c)(4) that is required to
file a source of funding report with the commission on ethics and
lobbying in government pursuant to sections one-h and one-j of the
legislative law.
(e) "Reporting period" shall mean the six month period within a
calendar year starting January first and ending June thirtieth or the
six month period within a calendar year starting July first and ending
December thirty-first.
2. Funding disclosure reports to be filed by covered entities. (a) Any
covered entity that makes an in-kind donation in excess of ten thousand
dollars to a recipient entity during a relevant reporting period shall
file a funding disclosure report with the department of state. The
funding disclosure report shall include:
(i) the name and address of the covered entity that made the in-kind
donation;
(ii) the name and address of the recipient entity that received or
benefitted from the in-kind donation;
(iii) the names of any persons who exert operational or managerial
control over the covered entity. The disclosures required by this
paragraph shall include the name of at least one natural person;
(iv) the date such donation was made by the covered entity; and
(v) a description of the in-kind donation, including the charitable
purpose advanced by such donation, if any, and any restrictions on the
use of such donation by the recipient entity.
(b) The covered entity shall file a funding disclosure report with the
department of state within thirty days of the close of a reporting
period.
3. Public disclosure of funding disclosure reports. The department of
state shall promulgate any regulations necessary to implement these
requirements and shall publish such reports on the department's website
when authorized pursuant to subdivision two of this section; provided
however that the secretary of state, or his or her designee, may
determine that disclosure of all or a portion of the in-kind donations
to the covered entity and financial assistance provided by any covered
entity to one or more recipient entities, shall not be made public if,
based upon a review of the relevant facts presented by the covered

entity, such disclosure may cause harm, threats, harassment, or
reprisals to the source of the donation or to individuals or property
affiliated with the source of the donation. The covered entity may
appeal the secretary's determination and such appeal shall be heard by a
judicial hearing officer who is independent and not affiliated with or
employed by the department of state. The total amount of in-kind
donations to the covered entity and financial assistance provided by any
covered entity to one or more recipient entities that are the subject of
such appeal shall not be made public pending final judgment on appeal.
4. If a covered entity's or recipient entity's annual report filed
pursuant to section one hundred seventy-two-b of this article does not
include a completed Internal Revenue Service Form 990 schedule B and
that covered entity makes, or that recipient entity receives, qualifying
donations pursuant to subdivision two of this section, that entity shall
in addition to filing a disclosure with the department of law, also file
with the department of state a complete Internal Revenue Service Form
990 Schedule B, regardless of whether such form is submitted or required
to be submitted to the Internal Revenue Service.