Opinion 25-201

February 5, 2026

Digest: A judicial association may incorporate as a not-for-profit corporation.

Rules:   22 NYCRR 100.2; 100.2(A); 100.4(C)(3); Opinions 25-108; 23-116; 16-40; 16-01; 08-156; 96-98.

Opinion:

          The inquiring judge, in his/her capacity as an officer of an unincorporated judicial association of town and village justices, asks if the association may incorporate under section 402 of the Not-for-Profit Corporation Law as a charitable organization and seek tax-exempt status under section 501(c)(3) of the Internal Revenue Code.  The judge also asks broadly about certain other activities of the association.

          A judge must always avoid even the appearance of impropriety and act in a manner that promotes public confidence in the judiciary’s integrity and impartiality (see 22 NYCRR 100.2; 100.2[A]).  A judge may be an “officer, director, trustee or non-legal advisor” of an organization “devoted to the improvement of the law, the legal system or the administration of justice” or of an “educational, religious, charitable, cultural, fraternal or civic organization not conducted for profit,” subject to certain limitations (22 NYCRR 100.4[C][3]).

          Provided the association meets applicable legal criteria to incorporate under section 402 of the New York Not for Profit Corporation Law and apply for federal tax-exempt status, we see no ethical obstacle to it doing so.  Indeed, we have previously advised that a judge who is a member and officer of a specialized bar association may sign the association’s certification of incorporation, although “the judge may not use his/her formal judicial designation on the certificate of incorporation nor should the judge’s chambers be designated as the address for the organization” (Opinion 16-40; see also Opinion 96-98).

          With respect to the judge’s additional question as to whether the judicial association may “solicit membership, attendance at conferences, [and] purchasing of various [judicial association] related items,” we cannot provided detailed guidance in response to this very broad and general question.  We have previously said that judges may solicit other judges to be members of judicial associations or bar associations (see e.g. Opinion 08-156), and may invite both judges and non-judges to attend an educational conference which is not a fund-raiser (cf. Opinions 25-108; 16-01).  We have also said a judicial association may enter into a licensing agreement with a vendor to create and sell themed products to association members, subject to certain limitations (see Opinion 23-116).