Charity Disclosure Regulations

On December 12, 2012, as part of a groundbreaking effort to bring transparency to the political process and protect donors to nonprofits, Attorney General Schneiderman announced new regulations requiring nonprofit groups, including 501(c)(4) “social welfare” organizations that are registered with the state, to report the percentage of their expenditures that go to federal, state and local electioneering. Those groups that spend at least $10,000 to influence state and local elections in New York will be required to file itemized schedules of expenses and contributions. Under the proposed new rules, those disclosures will be released to the public.

• Text of Proposed Rule
• Notice of the Proposal
• Regulatory Impact Statement
  The costs, benefits and rationale supporting the proposed rule.
• Additional Documents
• Hearing Locations

On April 17, 2013, the Department of State published a Notice of Revised Rule Making and supporting documentation prepared by the Department of Law revising its proposed rule to require certain nonprofits to disclose information regarding election advocacy. The following is a copy of the Notice of Revised Rule Making and supporting documentation, along with a full "Assessment of Public Comment" on the original proposal.

• Notice of Revised Rulemaking
• Text of Revised Proposed Rule
• Revised Regulatory Impact Statement
  The costs, benefits and rationale supporting the proposed rule.


• Revised Additional Documents
• Summary Assessment of Public Comments
• Assessment of Public Comments

Pursuant to the State Administrative Procedure Act, there is a 30 day comment period on the revised proposal. Members of the public may submit a formal comment by completing the online form available here. You can also send your request by mail to:

James Katz
c/o The Office of the New York State Attorney General
120 Broadway, 25TH Floor
New York, NY 10271