N.Y. NPC Law § 1408

§ 1408. Historical societies.\n (a) Historical societies may hold property.\n Any incorporated historical society of this state is hereby authorized\nto have and hold for the purposes of inclosure, preservation and the\nerection of monuments, but not for business purposes, the sites of old\nforts, battlegrounds and other historic sites, not exceeding six acres\nin any one locality, which shall be exempt from taxation; and to receive\ndonations of articles of historic interest on the condition that in case\nof its dissolution or inability to pay its debts otherwise than from its\neffects, such articles shall revert to the donors or their heirs. Fees\nmay be charged by any such society for the exhibition of its property or\ncollections only to the extent that the proceeds thereof are used for\nthe preservation, maintenance and development of such property or\ncollections.\n (b) Type of corporation.\n An historical society is a charitable corporation under this chapter.\n (c) Acquisition.\n The acquisition by any such historical society of this state of any\nreal property for the purpose of inclosure, preservation and the\nerection of monuments, is hereby declared to be for a public use. Such\nproperty may be acquired in the manner prescribed by the eminent domain\nprocedure law.\n