New York Non-Profit Revitalization Act of 2013 (N-PRA), as Amended, Reforms Not-for-Profit Corporation Law (N-PCL) (PDF)

Reviews the key changes and their implications for New York not-for-profits. Most of the changes are effective on July 1, 2014.
PDF :Electronic, 14 Pages
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ISBN: 9781422429983
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On December 18, 2013, Governor Cuomo signed the Non-Profit Revitalization Act, the first substantial reform of New York's Not-for-Profit Corporation Law (N-PCL) in forty years. The Act makes many changes to the N-PCL affecting the formation and operation of not-for-profit corporations and charitable trusts. This article reviews the key changes and their implications for New York not-for-profits. Most of the changes are effective on July 1, 2014.


Joseph G. Casion is a partner in Harter Secrest & Emery LLP, Rochester, N.Y., providing general corporate counsel to both business entities and not-for-profit organizations. His practice includes providing counsel to clients on formation, transactions, joint ventures, mergers, and acquisitions, and advising not-for-profit organizations regarding the attainment of tax-exempt status and ongoing compliance with federal and state tax-exempt requirements.


Joshua E. Gewolb is an associate with Harter Secrest & Emery LLP, Rochester, N.Y. He is experienced in federal income tax matters, along with a wide range of corporate transactions, including asset and stock acquisitions, reorganizations, and spin-offs in the context of both closely held and publicly traded businesses. He also maintains an active practice advising not-for-profit entities on tax and corporate matters.


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