New York S 8475: Authorizes the assessor of the town of New Castle, county of Westchester, to accept an application for a real property tax exemption from the Ethical Society of Northern Westchester

Bill Text

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S08475 Summary:

BILL NOS08475 

&nbsp

SAME ASSAME AS A09067

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SPONSORSKOUFIS

&nbsp

COSPNSR

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MLTSPNSR

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Add §27-a, amd §1116, Tax L; amd §§420-a & 420-b, RPT L

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Eliminates nonprofit tax exemptions for entities engaged in political activity.

Go to top S08475 Actions:

BILL NOS08475 

&nbsp

08/13/2025REFERRED TO RULES

01/07/2026REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Go to topS08475 Committee&nbspVotes:

Go to topS08475 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topS08475 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 8475

 2025-2026 Regular Sessions

 IN SENATE

 August 13, 2025
 ___________

 Introduced by Sen. SKOUFIS -- read twice and ordered printed, and when
 printed to be committed to the Committee on Rules

 AN ACT to amend the tax law and the real property tax law, in relation
 to eliminating nonprofit tax exemptions for entities engaged in poli-
 tical activity

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. The tax law is amended by adding a new section 27-a to read
 2 as follows:
 3 § 27-a. Suspension of tax-exempt status for political campaign activ-
 4 ity. 1. Definitions. For the purposes of this section, the following
 5 terms shall have the following meanings:
 6 (a) The term "nonprofit organization" means any corporation, associ-
 7 ation, trust, community chest, fund, foundation, or limited liability
 8 company organized and operated exclusively for religious, charitable, or
 9 educational purposes, or for the prevention of cruelty to children or
 10 animals, and no part of the net earnings of which inures to the benefit
 11 of any private shareholder or individual.
 12 (b) The term "political campaign activity" means any action communi-
 13 cation or expenditure which constitutes participation or intervention,
 14 directly or indirectly, in any political campaign on behalf of or in
 15 opposition to any candidate for office.
 16 (c) The term "candidate for public office" means an individual who
 17 offers themself, or is proposed by others, as a contestant for a
 18 national, state, or local elective public office, whether such office is
 19 to be filled at a primary, general or special election. An individual
 20 shall be deemed a candidate for the purposes of this article upon the
 21 occurrence of any of the actions specified in subdivision one of section
 22 14-100 of the election law.
 23 (d) The term "contribution" shall have the meaning set forth in subdi-
 24 vision nine of section 14-100 of the election law.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD13564-02-5

 S. 8475 2

 1 (e) Notwithstanding the definitions set forth in the election law, the
 2 term "expenditure" means any disbursement of the organization's funds or
 3 use of its resources.
 4 2. Prohibited activities. Any exemption from one or more taxes, fees,
 5 or impositions codified in this chapter that is available to nonprofit
 6 organizations shall not be available to such nonprofit organizations
 7 that engage in political activity. The following activities are per se
 8 violations of this prohibition, but the absence of one of these activ-
 9 ities does not preclude a finding that an organization has engaged in
 10 political campaign activity based on all other relevant facts and
 11 circumstances:
 12 (a) Making, soliciting, or facilitating, directly or indirectly, any
 13 contribution to or for the benefit of any candidate for public office's
 14 authorized political committee or political party.
 15 (b) Publishing or distributing, by any medium, including but not
 16 limited to written, electronic or oral statements, that expressly advo-
 17 cate for the election or defeat of a clearly identified candidate for
 18 public office.
 19 (c) Using or permitting the use of the organization's assets, facili-
 20 ties, staff, mailing lists, websites or other resources to support or
 21 oppose a candidate for public office, except as explicitly permitted
 22 under the safe harbor provisions in subdivision four of this section.
 23 3. Permissible activities. The term "political campa