Increases permitted raffle prices from $100 to $250; increases permitted charitable raffle revenues from $5,000 to $20,000; increases the number of bingo, raffles, and amusement games a nonprofit may conduct without a license from two to four per year; increases the number of enhanced raffles per year from two to three per region; increases permitted enhanced raffle ticket prices from $250 to $500; permits nonprofits to solicit donations in a promotional contest of chance.

Clarifies that international policymaking organizations, including nonprofits, have no authority in the state; clarifies that a law passed by Congress based on a policy or guideline by an international policymaking organization has no jurisdiction or authority in the state; prohibits enforcement of the law; prohibits the state to attempt to enforce a policy or guideline of an international policymaking organization.

Requires a report of economic and procedural benefits that the nonprofit is eligible as a nonprofit if it has annual gross revenue exceeding $1 billion and imposes a reduction of more than 100 employees.

Increases the audit threshold from $500,000 to $1 million.

Increases the audit threshold from $500,000 to $1 million.

Exempts nonprofits from obtaining a one-time alcohol permit for certain types of fundraising events; permits 501(c)(3) nonprofits to conduct an unlimited number of 50/50 raffles every year; eliminates caps on the value of cash prizes or real estate offered in raffles.

Prohibits discrimination on the basis of political affiliation or “political speech” in the provision of state disaster assistance to U.S. citizens and legal residents; creates felony offense for violations.

Allows nonprofits that had 501(c)(3) status on January 19, 2025 to automatically maintain tax-exempt status for New York state purposes while they apply for status as a "state protected not-for-profit organization"; requires applicants to apply for protection by showing that the IRS illegally or improperly revoked its 501(c)(3) status; provides for automatic designation of state-protected status if it provides a state or federal court decision in effect holding that the IRS acted or likely acted illegally in revoking the organization's tax-exempt status; allows nonprofits to appeal an adverse determination by the state; provides that protected organizations shall maintain their tax-exempt status under New York and local law, and shall be treated as if they maintained their 501(c)(3) status; allows the state to revoke this status if the organization no longer meets the requirements of the Act or provided false information; allows for simplified procedures to renew certification; provides for the Act to take effect immediately, retroactive to January 19, 2025, sunsetting on January 20, 2029.

Establishes the Charitable Gaming Oversight Commission to oversee the implementation of charitable gaming laws, including historical horse race gaming to study recent changes made to charitable gaming laws and make recommendations for administrative and legislative changes to charitable gaming law.

Requires for profit companies applying for certain tax credits or abatements to commit to a community benefits plan that may include partnering with community-based charitable or education organizations, sponsoring educational or vocational activities, participating in philanthropic endeavors meant to specifically aid the local community and its members, and establishing other programs to improve the wellbeing of the local community and its members. AMENDED - requires only that applicants certify that the business will collaborate with the community in which the business is located, and will submit a community benefits agreement in the Office of Economic Development not later than 2 years after the date on which the Office approves the abatement or tax credit application. UPDATE - new status.