Running 1" #40pvc 3' above grade leval attach to the front of the house in a horizontal way for about 40'. Not subject to vehicles. Will this violate 347-3c (1999 code for NY)

"Subject to physical damage" is a term that only the inspector can answer....

Another point to consider besides protection is expansion in hot weather. This will be a factor with a 40ft. run. I have seen pvc in horizontal runs with sags between supports even when placed the required distance apart. Use metallic conduit IMO.

PVC is great for your application. Just place the straps every foot or two, and the sag will not be noticable. Runs of more than 6-7 feet may have problems with expansion that would pull the fittings apart. If you come and go at the ends with a 90 degree, expansion will be taken up by the sweep, thereby avoiding an expansion sleeve. Lightly sand, and paint the PVC and it will blend into the siding on the house.