N.Y. EPT Law § 7-1.11

§ 7-1.11 Application of principal to creator of trust as reimbursement\n for taxes\n (a) Notwithstanding any contrary provision of law, the trustee of an\nexpress trust, unless otherwise provided in the disposing instrument,\nmay, from time to time, pay from principal to the creator of such trust\nan amount equal to any income taxes on any portion of the trust\nprincipal with which he is charged.\n (b) The provisions of this section do not apply to any trust by which\na future estate is indefeasibly vested in the United States or a\npolitical subdivision for exclusively public purposes; a corporation\norganized exclusively for religious, charitable, scientific, literary or\neducational purposes, including the encouragement of art and the\nprevention of cruelty to children or animals, no part of the net\nearnings of which inures to the benefit of any private shareholder or\nindividual, and no substantial part of the activities of which is\ncarrying on propaganda or otherwise attempting to influence legislation;\na trustee, or a fraternal society, order or association operating under\nthe lodge system, provided the principal or income of such trust is to\nbe used by such trustee or by such fraternal society, order or\nassociation exclusively for religious, charitable, scientific, literary\nor educational purposes, or for the prevention of cruelty to children or\nanimals, and no substantial part of the activities of such trustee or of\nsuch fraternal society, order or association is carrying on propaganda\nor otherwise attempting to influence legislation; or any veteran's\norganization incorporated by Act of Congress, or of its department or\nlocal chapters or posts, no part of the net earnings of which inures to\nthe benefit of any private shareholder or individual.\n