§ 1116. Exempt organizations. (a) Except as otherwise provided in this\nsection, any sale or amusement charge by or to any of the following or\nany use or occupancy by any of the following shall not be subject to the\nsales and compensating use taxes imposed under this article:\n (1) The state of New York, or any of its agencies, instrumentalities,\npublic corporations (including a public corporation created pursuant to\nagreement or compact with another state or Canada) or political\nsubdivisions where it is the purchaser, user or consumer, or where it is\na vendor of services or property of a kind not ordinarily sold by\nprivate persons;\n (2) The United States of America, and any of its agencies and\ninstrumentalities, insofar as it is immune from taxation where it is the\npurchaser, user or consumer, or where it sells services or property of a\nkind not ordinarily sold by private persons;\n (3) The United Nations or any international organization of which the\nUnited States of America is a member where it is the purchaser, user or\nconsumer, or where it sells services or property of a kind not\nordinarily sold by private persons;\n (4) Any corporation, association, trust, or community chest, fund,\nfoundation, or limited liability company, organized and operated\nexclusively for religious, charitable, scientific, testing for public\nsafety, literary or educational purposes, or to foster national or\ninternational amateur sports competition (but only if no part of its\nactivities involve the provision of athletic facilities or equipment),\nor for the prevention of cruelty to children or animals, no part of the\nnet earnings of which inures to the benefit of any private shareholder\nor individual, no substantial part of the activities of which is\ncarrying on propaganda, or otherwise attempting to influence\nlegislation, (except as otherwise provided in subsection (h) of section\nfive hundred one of the United States internal revenue code of nineteen\nhundred fifty-four, as amended), and which does not participate in, or\nintervene in (including the publishing or distributing of statements),\nany political campaign on behalf of or in opposition to any candidate\nfor public office. The provisions of this paragraph regarding political\ncampaign activity shall be interpreted in the same manner as section\n501(c)(3) of the United States internal revenue code has been\ninterpreted as of the effective date of the chapter of the laws of two\nthousand nineteen that amended this paragraph;\n (5) A post or organization of past or present members of the armed\nforces of the United States, or an auxiliary unit or society of, or a\ntrust or foundation for, any such post or organization:\n (A) organized in this state,\n (B) at least seventy-five percent of the members of which are past or\npresent members of the armed forces of the United States as defined in\nsection thirteen-a of the general construction law and substantially all\nof the other members of which are individuals who are cadets or are\nspouses, widows, widowers, ancestors, or lineal descendants of past or\npresent members of the armed forces of the United States or of cadets,\nand\n (C) no part of the net earnings of which inures to the benefit of any\nprivate shareholder or individual.\n (6) The following Indian nations or tribes residing in New York state:\nCayuga, Oneida, Onondaga, Poospatuck, Saint Regis Mohawk, Seneca,\nShinnecock, Tonawanda and Tuscarora, where it is the purchaser, user or\nconsumer.\n (7) A not-for-profit corporation operating as a health maintenance\norganization subject to the provisions of article forty-four of the\npublic health law.\n (8) Cooperative and foreign corporations doing business in this state\npursuant to the rural electric cooperative law.\n (9) A credit union, as defined in subdivision nine of section two of\nthe banking law, where it is the purchaser, user, or consumer, or where\nit is a vendor of services or property o
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