Not-for-Profit Corporation Law Section 1408
(a)Historical societies may hold property. Any incorporated historical society of this state is hereby authorized to have and hold for the purposes of inclosure, preservation and the erection of monuments, but not for business purposes, the sites of old forts, battlegrounds and other historic sites, not exceeding six acres in any one locality, which shall be exempt from taxation; and to receive donations of articles of historic interest on the condition that in case of its dissolution or inability to pay its debts otherwise than from its effects, such articles shall revert to the donors or their heirs. Fees may be charged by any such society for the exhibition of its property or collections only to the extent that the proceeds thereof are used for the preservation, maintenance and development of such property or collections.
(b)Type of corporation. An historical society is a charitable corporation under this chapter.
(c)Acquisition. The acquisition by any such historical society of this state of any real property for the purpose of inclosure, preservation and the erection of monuments, is hereby declared to be for a public use. Such property may be acquired in the manner prescribed by the eminent domain procedure law.
Section 1408 — Historical societies,
https://www.nysenate.gov/legislation/laws/NPC/1408 (updated Sep. 22, 2014; accessed Dec. 2, 2023).