2018 New York Laws
EPT - Estates, Powers and Trusts
Article 7 - Trusts
Part 1 - Rules Governing Trusts
7-1.11 - Application of Principal to Creator of Trust as Reimbursement for Taxes

§ 7-1.11 Application  of  principal to creator of trust as reimbursement
         for taxes
(a) Notwithstanding any contrary provision of law, the trustee  of  an
  express  trust,  unless  otherwise provided in the disposing instrument,
  may, from time to time, pay from principal to the creator of such  trust
  an  amount  equal  to  any  income  taxes  on  any  portion of the trust
  principal with which he is charged.
(b) The provisions of this section do not apply to any trust by  which
  a  future  estate  is  indefeasibly  vested  in  the  United States or a
  political subdivision for exclusively  public  purposes;  a  corporation
  organized exclusively for religious, charitable, scientific, literary or
  educational  purposes,  including  the  encouragement  of  art  and  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, and no substantial  part  of  the  activities  of  which  is
  carrying on propaganda or otherwise attempting to influence legislation;
  a  trustee, or a fraternal society, order or association operating under
  the lodge system, provided the principal or income of such trust  is  to
  be  used  by  such  trustee  or  by  such  fraternal  society,  order or
  association exclusively for religious, charitable, scientific,  literary
  or educational purposes, or for the prevention of cruelty to children or
  animals, and no substantial part of the activities of such trustee or of
  such  fraternal  society, order or association is carrying on propaganda
  or otherwise attempting  to  influence  legislation;  or  any  veteran's
  organization  incorporated  by  Act of Congress, or of its department or
  local chapters or posts, no part of the net earnings of which inures  to
  the benefit of any private shareholder or individual.