Provides that the state nonprofit nonpartisanship provision shall be interpreted in accordance with state law, not the Johnson Amendment language of the federal tax code; defines "nonprofit organization" to include any corporation, association, trust, community chest, fund, foundation, or limited liability company organized and operated exclusively for religious, charitable, or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual; defines other key terms; restricts political campaign activities by nonprofits, prohibiting them from making, soliciting, or facilitating -- directly or indirectly -- campaign contributions for a candidate for public office, from publishing or distributing statements expressly supporting or opposing a candidate, or from using nonprofit resources or staff to support or oppose a candidate; provides that any organization violating these prohibitions may lose their exemption from taxes, fees, and impositions codified under that chapter of the state tax code; expressly permits nonprofits to lobby or advocate for legislation if it does not involve participation in a political campaign, to conduct nonpartisan analysis or study that is made available to the public, to provide nonpartisan voter education, and to engage in nonpartisan voter registration and GOTV efforts; provides safe harbors allowing nonprofits to host candidate appearances, offer the use of nonprofit facilities, or post candidate information on their websites, as long as offered on a nonpartisan and nondiscriminatory basis to all candidates, without favoritism; provides real property tax penalties for any tax-exempt property that is used for partisan campaign activity as prohibited by law.
State Name
New York
Support/Oppose
Support
Bill #
S.8475
Status
Pending
Category
5. Nonpartisanship and Civic Engagement
Subcategory
Nonpartisanship; Lobbying/Advocacy
Status Text
Introduced or Prefiled
Year Proposed
2025
State Taxonomy
Bill Page
http://nysenate.gov/legislation/bills/2025/S8475