Opn. No.

Hon. Gordon M. Ambach Commissioner State Education Department

This is in response to your letter in which you ask whether the provisions of section 263 of the Education Law relieve libraries and museums of the obligation of financial reporting to the Office of Charities Registration of the Department of State under Article 7-A of the Executive Law.

Education Law, § 263 (Reports) provides:

"Every library or museum, other than a school library, which enjoys any exemption from taxation or receives state aid or other privilege not usually accorded to business corporations shall make the report…