2021 New York Laws
ACA - Arts and Cultural Affairs
Title E - New York State Cultural Resources Act
Article 21 - Trust for Cultural Resources of the City of New York
21.01 - Special Definitions.

§ 21.01. Special  definitions. As used or referred to in this article,
  all terms shall have the meanings set forth in  section  20.03  of  this
  chapter,  except  that  the  following  terms  shall  have the following
  meanings:
1. "City" shall mean the city of New York.
2. "Mayor" shall mean the mayor of the city.
3. "Participating cultural institution" shall mean any  person  formed
  other  than  for  profit  which  operates  or makes available a cultural
  facility in the city, including but not limited to  museums,  performing
  arts   centers,   public   television   and  radio  stations,  theaters,
  auditoriums, libraries, exhibition,  performance  and  rehearsal  space,
  galleries,   artists'  and  dancers'  studios,  recording  studios,  and
  recreational, educational, office, living, parking,  restaurant,  retail
  or  storage  space  related to any of the foregoing. The decision of the
  trust  in  determining  that  a  person  is  a  participating   cultural
  institution shall be final and conclusive. The annual average admissions
  of  each  person  which would itself qualify as a participating cultural
  institution and which leases or licenses  space  in  a  performing  arts
  center  from  another  participating cultural institution (the "lessor")
  shall be attributed to the lessor  for  purposes  of  this  article  and
  article twenty of this chapter.
4.  "Trust for cultural resources" or "trust" shall mean the trust for
  cultural resources of the city of New York created by this article.