N.Y. ELN Law § 14-120

§ 14-120. Campaign contribution to be under true name of contributor.\n1. No person shall in any name except his own, directly or indirectly,\nmake a payment or a promise of payment to a candidate or political\ncommittee or to any officer or member thereof, or to any person acting\nunder its authority or in its behalf or on behalf of any candidate, nor\nshall any such committee or any such person or candidate knowingly\nreceive a payment or promise of payment, or enter or cause the same to\nbe entered in the accounts or records of such committee, in any name\nother than that of the person or persons by whom it is made.\n 2. Notwithstanding subdivision one of this section, a partnership, as\ndefined in section ten of the partnership law, may be considered a\nseparate entity for the purposes of this section, and as such may make\ncontributions in the name of said partnership without attributing such\ncontributions to the individual members of the partnership provided that\nany such contribution made by a partnership to a candidate or to a\npolitical committee, shall not exceed, twenty-five hundred dollars. In\nthe event that such partnership contribution to any such candidate or\npolitical committee exceeds twenty-five hundred dollars, the aggregate\namount of such contribution shall be attributed to each partner whose\nshare of the contribution exceeds ninety-nine dollars.\n 3. (a) Notwithstanding any law to the contrary, all contributions made\nto a campaign or political committee by a limited liability company\nshall be attributed to each member of the limited liability company in\nproportion to the member's ownership interest in the limited liability\ncompany.\n (b) If, by application of paragraph (a) of this subdivision, a\ncampaign contribution is attributed to a limited liability company, the\ncontributions shall be further attributed to each member of the limited\nliability company in proportion to the member's ownership interest in\nthe limited liability company.\n (c) The state board of elections shall enact regulations that prevent\nthe avoidance of the rules set forth in paragraphs (a) and (b) of this\nsubdivision.\n