N.Y. Executive Law § 93-a: Examination of reports

§ 93-a. Examination of reports. The secretary of state shall examine

all reports required to be filed with the department of state pursuant

to article seven-A of this chapter in order to determine the nature and

extent of the in-kind support provided by any covered entity to one or

more recipient entities, as such terms are defined in section one

hundred seventy-two-e of this chapter, and the nature and extent of

covered communications by any covered entity, as such terms are defined

in section one hundred seventy-two-f of this chapter. Notwithstanding

any inconsistent provision of law, whenever the secretary of state, in

consultation with the department of taxation and finance or the

department of law, determines that the nature and extent of a covered

entity's in-kind support to other entities or the nature and extent of a

covered entity's spending on covered communications is inconsistent with

the charitable purposes of such covered entity, the secretary shall

cause the reports required by article seven-A of this chapter filed by

such entity to be published on the website of the department of state

upon such finding. Provided, however, that such publishing shall not

include the names and addresses of individual donors to covered entities

nor shall such publishing include the covered entity's Internal Revenue

Service Form 990 Schedule B. The secretary shall report to the governor,

the temporary president of the senate and the speaker of the assembly,

by December thirty-first, two thousand twenty-two, and annually

thereafter, on topics including but not limited to: the nature and

extent of in-kind support provided by covered entities to recipient

entities, as such terms are defined in section one hundred seventy-two-e

of this chapter and the nature and extent of expenditures for covered

communications. The secretary may request the assistance of the

department of taxation and finance or the department of law in order to

complete this report. Provided however that such report shall not

include the names and addresses of individual donors to covered entities

nor shall such report include the covered entity's Internal Revenue

Service Form 990 Schedule B.