NY State Senate Bill 2015-S8191

Senate Bill S8191

2015-2016 Legislative Session

Relates to reporting of contributions or grants from a government agency by registered charitable organizations

download bill text pdf

Archive: Last Bill Status - In Senate Committee Rules Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Sep 14, 2016	referred to rules

2015-S8191 (ACTIVE) - Details

Current Committee:: Senate Rules
Law Section:: Executive Law
Laws Affected:: Amd §172-b, Exec L
Versions Introduced in Other Legislative Sessions:: 2017-2018: S628
2019-2020: S626

2015-S8191 (ACTIVE) - Summary

Provides that the attorney general may require reporting of contributions or grants from a government agency by registered charitable organizations; includes contributions by foreign government entities.

2015-S8191 (ACTIVE) - Sponsor Memo

2015-S8191 (ACTIVE) - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  8191

                            I N  S E N A T E

                           September 14, 2016
                               ___________

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

AN ACT to amend the executive law, in relation to reporting of  contrib-
  utions  or  grants  from  a government agency by registered charitable
  organizations

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Subdivision  1  of section 172-b of the executive law, as
amended by section 3 of chapter 549 of the laws of 2013, is  amended  to
read as follows:
  1.  Every  charitable organization registered or required to be regis-
tered pursuant to section one hundred seventy-two of this article  which
shall  receive in any fiscal year gross revenue and support in excess of
five hundred thousand dollars shall file with the  attorney  general  an
annual  written  financial  report,  on forms prescribed by the attorney
general, on or before the fifteenth day  of  the  fifth  calendar  month
after  the  close of such fiscal year. The annual financial report shall
be accompanied by an annual financial statement which includes an  inde-
pendent certified public accountant's audit report containing an opinion
that  the  financial  statements  are  presented  fairly in all material
respects and in conformity with generally  accepted  accounting  princi-
ples,  including  compliance  with  all  pronouncements of the financial
accounting standards board  and  the  American  Institute  of  Certified
Public  Accountants  that  establish  accounting  principles relevant to
not-for-profit organizations. Such  financial  report  shall  include  a
statement  of any changes in the information required to be contained in
the registration form filed on behalf of such organization.  The  finan-
cial report shall be signed by the president or other authorized officer
and the chief fiscal officer of the organization who shall certify under
penalties  for  perjury that the statements therein are true and correct
to the best of their knowledge, and shall be accompanied by  an  opinion
signed  by an independent public accountant that the financial statement
and balance sheet therein present fairly the  financial  operations  and
position  of  the  organization.    THE ATTORNEY GENERAL MAY REQUIRE THE

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

                                                           LBD16064-01-6

S. 8191                             2

REPORTING OF A CONTRIBUTION OR GRANT FROM A GOVERNMENT AGENCY DURING THE
REPORTING PERIOD, INCLUDING BUT NOT LIMITED TO FOREIGN GOVERNMENT  ENTI-
TIES. A fee of twenty-five dollars payable to the attorney general shall
accompany such financial report at the time of filing, provided however,
that  any such organization that is registered with the attorney general
pursuant to article eight of the  estates,  powers  and  trusts  law  is
required to file only one annual financial report which meets the filing
requirements  of  this  article and section 8-1.4 of the estates, powers
and trusts law.
  S 2. Subdivision 1 of section 172-b of the executive law,  as  amended
by section 3-a of chapter 549 of the laws of 2013, is amended to read as
follows:
  1.  Every  charitable organization registered or required to be regis-
tered pursuant to section one hundred seventy-two of this article  which
shall  receive in any fiscal year gross revenue and support in excess of
seven hundred fifty thousand dollars shall file with the attorney gener-
al an annual written financial report, on forms prescribed by the attor-
ney general, on or before the fifteenth day of the fifth calendar  month
after  the  close of such fiscal year. The annual financial report shall
be accompanied by an annual financial statement which includes an  inde-
pendent certified public accountant's audit report containing an opinion
that  the  financial  statements  are  presented  fairly in all material
respects and in conformity with generally  accepted  accounting  princi-
ples,  including  compliance  with  all  pronouncements of the financial
accounting standards board  and  the  American  Institute  of  Certified
Public  Accountants  that  establish  accounting  principles relevant to
not-for-profit organizations. Such  financial  report  shall  include  a
statement  of any changes in the information required to be contained in
the registration form filed on behalf of such organization.  The  finan-
cial report shall be signed by the president or other authorized officer
and the chief fiscal officer of the organization who shall certify under
penalties  for  perjury that the statements therein are true and correct
to the best of their knowledge, and shall be accompanied by  an  opinion
signed  by an independent public accountant that the financial statement
and balance sheet therein present fairly the  financial  operations  and
position  of  the  organization.    THE ATTORNEY GENERAL MAY REQUIRE THE
REPORTING OF A CONTRIBUTION OR GRANT FROM A GOVERNMENT AGENCY DURING THE
REPORTING PERIOD, INCLUDING BUT NOT LIMITED TO FOREIGN GOVERNMENT  ENTI-
TIES. A fee of twenty-five dollars payable to the attorney general shall
accompany such financial report at the time of filing, provided however,
that  any such organization that is registered with the attorney general
pursuant to article eight of the  estates,  powers  and  trusts  law  is
required to file only one annual financial report which meets the filing
requirements  of  this  article and section 8-1.4 of the estates, powers
and trusts law.
  S 3. Subdivision 1 of section 172-b of the executive law,  as  amended
by section 3-b of chapter 549 of the laws of 2013, is amended to read as
follows:
  1.  Every  charitable organization registered or required to be regis-
tered pursuant to section one hundred seventy-two of this article  which
shall  receive in any fiscal year gross revenue and support in excess of
one million dollars shall file with the attorney general an annual writ-
ten financial report, on forms prescribed by the attorney general, on or
before the fifteenth day of the fifth calendar month after the close  of
such fiscal year. The annual financial report shall be accompanied by an
annual  financial  statement  which  includes  an  independent certified

S. 8191                             3

public accountant's audit report containing an opinion that  the  finan-
cial  statements  are  presented  fairly in all material respects and in
conformity with  generally  accepted  accounting  principles,  including
compliance with all pronouncements of the financial accounting standards
board  and  the  American Institute of Certified Public Accountants that
establish accounting principles  relevant  to  not-for-profit  organiza-
tions. Such financial report shall include a statement of any changes in
the  information required to be contained in the registration form filed
on behalf of such organization.  The financial report shall be signed by
the president or other authorized officer and the chief  fiscal  officer
of  the  organization who shall certify under penalties for perjury that
the statements therein are true and correct to the best of  their  know-
ledge,  and  shall be accompanied by an opinion signed by an independent
public accountant that the financial statement and balance sheet therein
present fairly the financial operations and position  of  the  organiza-
tion.   THE ATTORNEY GENERAL MAY REQUIRE THE REPORTING OF A CONTRIBUTION
OR GRANT FROM A GOVERNMENT AGENCY DURING THE REPORTING PERIOD, INCLUDING
BUT NOT LIMITED TO FOREIGN GOVERNMENT ENTITIES.  A  fee  of  twenty-five
dollars  payable  to the attorney general shall accompany such financial
report at the time of filing, provided however, that any such  organiza-
tion  that  is  registered with the attorney general pursuant to article
eight of the estates, powers and trusts law is required to file only one
annual financial report which meets  the  filing  requirements  of  this
article and section 8-1.4 of the estates, powers and trusts law.
  S  4. This act shall take effect immediately, provided that the amend-
ments to subdivision 1 of section 172-b of the  executive  law  made  by
section one of this act shall be subject to the expiration and reversion
of  such  subdivision, when upon such date the provisions of section two
of this act shall take effect, and provided, further,  that  the  amend-
ments  to  subdivision  1  of section 172-b of the executive law made by
section two of this act shall be subject to the expiration and reversion
of such subdivision, when upon such date the provisions of section three
of this act shall take effect.

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