NY A11023

Exempts senior citizen organizations organized under Internal Revenue Code sections 501(c)(3) or 501(c)(7) from New York sales and compensating use taxes, provided membership is limited to individuals age 50 and older.

Requires that exempt senior citizen organizations be organized for pleasure, social, educational, recreational, and/or other non-profit purposes with no net earnings benefiting private shareholders or individuals.

Prohibits exempt organizations from substantially engaging in propaganda or legislative influence activities, and bars participation in or intervention in political campaigns on behalf of candidates.

Limits the sales tax exemption to purchases made by the organization itself and excludes individual purchases by members.

Requires duly authorized representatives of exempt senior citizen organizations to provide an exempt organization certificate when acting on behalf of the organization to avoid sales and use taxes.