Section 11-2042. Exempt organizations

Except as otherwise provided in this
  section, any sale by or to any of the following shall not be subject  to
  the taxes imposed by this subchapter:
    (1)  The state of New York, or any of its agencies, instrumentalities,
  public corporations (including a public corporation created pursuant  to
  agreement  or  compact  with  another  state  or  Canada)  or  political
  subdivisions where it is the purchaser, user or consumer, or where it is
  a vendor of services or property  of  a  kind  not  ordinarily  sold  by
  private persons;
    (2)  The  United  States  of  America,  and  any  of  its agencies and
  instrumentalities, insofar as it is immune from taxation where it is the
  purchaser, user or consumer, or where it sells services or property of a
  kind not ordinarily sold by private persons;
    (3) The United Nations or any international organization of which  the
  United  States of America is a member where it is the purchaser, user or
  consumer, or  where  it  sells  services  or  property  of  a  kind  not
  ordinarily sold by private persons;
    (4)  Any  corporation, association, trust, or community chest, fund or
  foundation,  organized   and   operated   exclusively   for   religious,
  charitable,   scientific,   testing   for  public  safety,  literary  or
  educational purposes, or for the prevention of cruelty  to  children  or
  animals,  no  part of the net earnings of which inures to the benefit of
  any private shareholder  or  individual,  no  substantial  part  of  the
  activities  of  which is carrying on propaganda, or otherwise attempting
  to  influence  legislation,  and  which  does  not  participate  in,  or
  intervene  in  (including the publishing or distributing of statements),
  any political campaign on behalf of any candidate for public office;
    (5) A post or organization of war veterans, or an  auxiliary  unit  or
  society of, or a trust or foundation for, any such post or organization:
    (A) organized in this state,
    (B)  at  least  seventy-five  percent  of the members of which are war
  veterans and substantially  all  of  the  other  members  of  which  are
  individuals  who  are  veterans (but not war veterans) or are cadets, or
  are spouses, widows or widowers of war veterans or such individuals, and
    (C) no part of the net earnings of which inures to the benefit of  any
  private shareholder or individual.