Charity Disclosure Regulations

On June 5, 2013, as part of a groundbreaking effort to bring transparency to the political process and protect donors to nonprofits, Attorney General Schneiderman adopted new regulations requiring nonprofit groups, including 501(c)(4) “social welfare” organizations that are registered with the state, to report the percentage of their expenditures that go to federal, state and local electioneering. Those groups that spend at least $10,000 to influence state and local elections in New York will be required to file itemized schedules of expenses and contributions. Under the proposed new rules, those disclosures will be released to the public.

Notice of Adoption
Text of Adopted Rule
Adopted Regulatory Impact Statement
Assessment of Public Comments
Guidance To The Annual Disclosure Of Electioneering Activities By Non-501(c)(3) Registrants
SEQRA

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Charity Disclosure Regulations