State Legislative Tracker

PASSED THE LEGISLATURE, AWAITING THE GOVERNOR’S SIGNATURE. Would eliminate new burdensome, unnecessary nonprofit tax filing requirement to the Department of State and protect the privacy of our donors.

Relates to reporting requirements on small nonprofits which lobby before the government, would raise the registration expenditure threshold.

The legislation to enact the state’s $212B FY22 budget has passed.

Establishes the coronavirus pandemic small business and not-for-profit organization loan program. Nonprofits with 100 or less employees may apply for no-interest loans of $75,000 or less, if they've been affected by the pandemic.

Relates to the provision of financial assistance to museums, zoos, botanical gardens, aquariums and other cultural institutions located in low-income urban, suburban or rural communities, or that provide educational services to students from such communities.

Enacts the New York state excess food act which provides for mandatory donation of consumable food products; provides mandatory composting of appropriate materials; establishes the New York state excess food fund which will be funded by fines collected from violations of the New York state excess food act.

Waives the assessment of fines or monetary penalties against a not-for-profit organization, school, place of worship or small business located in a city with a population of one million or more by a state or local agency for a violation of law, rule, regulation or executive order during the COVID-19 covered period; provides exceptions.

Establishes the state of emergency small business and not-for-profit organization loan program

Requires certain perils be covered under business interruption insurance during the coronavirus disease 2019 (COVID-19) pandemic.

Would establish the small contractors relief act; creating a pilot program conducted by a not-for-profit corporation to be known as the New York Small Contractor Safety Group, Inc.

Relates to tax exemptions for properties in violation of zoning laws.

Sets a 7 year limit to the real property tax exemption for unimproved property of mandatory class nonprofit organizations.

Sets a 7-year limit to the real property tax exemption for unimproved property of mandatory class nonprofit organizations.

Provides that real property tax exemptions granted to real property owned by corporations or associations organized or conducted exclusively for hospital or for purposes related to the moral or mental improvement of men, women, or children and used exclusively for carrying out such purposes shall only be granted if the property owner can prove by clear and convincing evidence that each acre is actually used for such purpose at least 120 days a year.

Ensures that exempt properties are being used in a manner which supports the specific exemption granted.

Requires the burden of annually establishing that the requirements of the mandatory class non-profit real property tax exemptions have been satisfied to fall upon the owner of the property and must be proven by clear and convincing evidence.

Relates to not-for-profit lease of real property; provides that when real property not used exclusively to carry out one or more exempt purposes is leased or otherwise used for commercial for-profit purposes, such property shall be subject to taxation and no portion shall be exempt.

Requires the burden of annually establishing that the requirements of the mandatory class non-profit real property tax exemptions have been satisfied to fall upon the owner of the property and must be proven by clear and convincing evidence.

Establishes a rent increase exemption for certain nonprofit organizations; provides a tax abatement for limiting rent increases on nonprofit organizations in a city of one million or more persons.

Would allow for nonprofit organizations to file an application for a property tax exemption with the assessor no later than the taxable status date applicable to the following year’s assessment roll where such nonprofit organization has purchased property after the taxable status date but prior to the levy of taxes.

Would extend to certain independent nonprofit corporations some of the transparency and oversight provisions applicable to governmental and quasi-governmental entities. The bill would also make it harder to form, change, merge or dissolve workforce development and social services nonprofits that are not controlled by the government but that have workforce development among their purposes, or that have a single municipal official or employee serving as an ex officio director or providing administrative or operational support. The latter category of organizations would also have to comply with the Open Meetings Law (“OML”), Freedom of Information Law (“FOIL”), and Public Authorities Law (“PBA”).

Requires not-for-profit corporations to have a board of directors which reflects the ethnic demographics of the communities that they serve to be able to receive state funds.

SIGNED BY THE GOVERNOR. Relates to requiring a two-thirds vote of the board in certain circumstances.

SIGNED BY THE GOVERNOR. Provides for the remote conduct of certain practices and procedures relating to board meetings for the duration of the state disaster emergency declared by executive order two hundred two that began on March seventh, two thousand twenty, or until December thirty-first, two thousand twenty-one, whichever is later.

Relates to the correction of tax errors made by the nonprofit revitalization act.

Relates to the applicability of open meetings and freedom of information laws to certain not-for-profit corporations.

Relates to the indemnification of directors, officers and key persons; and to repeal sections 721, 722 and 723 of the not-for-profit corporation law.

Makes certain not-for-profit corporations subject to the freedom of information and open meetings laws.

Provides a mechanism for the awarding of grants by state agencies to not-for-profit corporations.

Includes nonprofits with at least 50% of their budget through government sources in the definition of employer and the duty of public employers to develop and implement programs to prevent workplace violence

An act to amend the state finance law, in relation to prompt payment to counties from the state, to ensure that counties receive reimbursements from the State for mandated programs within a reasonable timeframe. Section 1 amends subdivision 1 of section 179-f of the state finance law to add county governments to the states prompt payment law.

Requires utilization of minority and women-owned business enterprises as subcontractors as a condition when awarding sole source procurement contracts

Extends New York’s eviction moratorium until the end of August. The measure continues the ban on evictions of tenants facing financial hardship due to Covid-19.

Provides relief to commercial tenants, including nonprofits, and property owners who have been impacted by COVID.

Prevents landlords from raising commercial rents during a lease without a determination by an arbitrator that such rent increase is not fraudulent and is fair.

Relates to requiring the recording of mezzanine debt and preferred equity investments and including mezzanine debt in the mortgage recording tax; defines mezzanine debt.

Establishes a “billionaire mark to market tax” to increase taxes on residents with one billion dollars or more in net assets

Relates to creating a separate tax on inheritance income, creating a separate tax on gift income, the computation of the estate tax, and creating a gift tax.

Imposes a progressive income tax structure for high income taxpayers.

Extends the top state income tax rate; provides for an additional tax to be imposed on certain resident’s low-taxed investment income.

Imposes additional tax on certain business income and on business income included in an individual’s New York taxable income.

Relates to the imposition of tax on certain financial transactions.

Provides that a claimant shall not be paid such benefits in excess of twenty-six times the amount of regular compensation (including dependents' allowances) payable to such individual for a week of total unemployment during a benefit year.

SIGNED BY THE GOVERNOR. Would require minimum COVID-19 protocols for workplaces in New York; set mandates for preventing the spread of the virus in workplaces, including breaks for hand washing, supplies of personal protective equipment and social distancing.

Establishes an essential workers' bill of rights; provides that all employers shall provide essential workers with personal protective equipment, inform such workers of exposure to any disease related to a state disaster emergency, and not retaliate for any report of an unsafe work environment; provides certain employers shall make hazard payments and cover the costs of any child care or health care needed by such essential workers for the duration of the state disaster emergency

Requires tax exempt organizations to report on moneys spent on judgments and settlements regarding harassment, assault or abuse allegations against its officers, directors, employees, agents and trustees.

An act to amend the executive law, in relation to requiring certain employees of charitable organizations to complete a course of instruction in the law and ethics of fundraising.

An Act to amend the civil practice law and rules, in relation to exempting certain accounts established by not-for-profit corporations from application to the satisfaction of money judgments for bankruptcy purposes.

This bill would raise the statutory bap on the amount of Recharge New York power that may be allocated to eligible not-for-profit corporations and small businesses.

Establishes the task force on social innovation, entrepreneurship and enterprise to study and report on developing and sustaining socially innovative programs and businesses.

Creates the New York State social impact bond initiative.