New York Laws
Article 6 - Department of State
93-A - Examination of Reports.

§ 93-a. Examination of reports. The secretary of state shall examine
all reports required to be filed with the department of state pursuant
to article seven-A of this chapter in order to determine the nature and
extent of the in-kind support provided by any covered entity to one or
more recipient entities, as such terms are defined in section one
hundred seventy-two-e of this chapter, and the nature and extent of
covered communications by any covered entity, as such terms are defined
in section one hundred seventy-two-f of this chapter. Notwithstanding
any inconsistent provision of law, whenever the secretary of state, in
consultation with the department of taxation and finance or the
department of law, determines 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 shall
cause the reports required by article seven-A of this chapter filed by
such entity to be published on the website of the department of state
upon such finding. Provided, however, that such publishing shall not
include the names and addresses of individual donors to covered entities
nor shall such publishing include the covered entity's Internal Revenue
Service Form 990 Schedule B. The secretary shall report to the governor,
the temporary president of the senate and the speaker of the assembly,
by December thirty-first, two thousand twenty-two, and annually
thereafter, on topics including but not limited to: the nature and
extent of in-kind support provided by covered entities to recipient
entities, as such terms are defined in section one hundred seventy-two-e
of this chapter and the nature and extent of expenditures for covered
communications. The secretary may request the assistance of the
department of taxation and finance or the department of law in order to
complete this report. Provided however that such report shall not
include the names and addresses of individual donors to covered entities
nor shall such report include the covered entity's Internal Revenue
Service Form 990 Schedule B.

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