NY S08475

Suspends tax-exempt status for nonprofit organizations (religious, charitable, or educational entities) that engage in political campaign activity, including making contributions to candidates, expressly advocating for election or defeat of candidates, or using organizational resources to support or oppose candidates

Defines permissible activities that do not constitute prohibited political activity, including lobbying for legislation, conducting non-partisan research, providing non-partisan voter education, and organizing voter registration drives

Establishes safe harbor provisions allowing nonprofits to host candidate appearances, rent facilities to campaigns, and maintain website content about candidates, provided all candidates receive equal treatment and no support or opposition is indicated

Removes real property tax exemptions under sections 420-a and 420-b of the Real Property Tax Law for any nonprofit property used for political campaign activity

Replaces previous reference to federal IRS Code section 501(c)(3) interpretation with new state-defined standards under section 27-a of the Tax Law for determining prohibited political campaign activity