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.