New York Laws
Article 2 - General Provisions
7 - Acquisition of Property by Religious Corporations for Cemetery Purposes; Management Thereof.

(a) sell, or have, enter into or perform a lease of any of its real
property dedicated to cemetery purposes or adjacent thereto to a funeral
entity, or use any of its property for locating a funeral entity;
(b) commingle its funds with a funeral entity;
(c) direct or carry on its cemetery related business or affairs with a
funeral entity;
(d) authorize control of its cemetery related business or affairs by a
funeral entity;
(e) engage in any sale or cross-marketing of goods or services with a
funeral entity;
(f) have, enter into or perform a management or service contract for
cemetery operations with a funeral entity; or
(g) have, enter into or perform a management contract with any entity
other than a not-for-profit cemetery or religious corporation.
Only the provisions of subparagraphs (a) and (b) of the previous
paragraph shall apply to religious corporations with thirty acres or
less of real property dedicated to cemetery purposes, and only to the
extent the sale or lease is of real property dedicated to cemetery
purposes, and such cemeteries shall not engage in the sale of funeral
home goods or services, except if such goods and services are otherwise
permitted to be sold by cemeteries. No religious corporation shall
approve or authorize the construction of a mausoleum or columbarium on
property owned by the religious corporation where such mausoleum or

columbarium shall be the only form of interment offered for cemetery
purposes unless a management contract has been entered into with an
existing cemetery corporation regulated under article fifteen of the
not-for-profit corporation law, that will provide operational management
of the mausoleum or columbarium, and the owner of the mausoleum or
columbarium has reserved interment space and secured interment services
in a cemetery regulated under this article, in order to assure continued
perpetual care of the remains contained in the mausoleum or columbarium
should such mausoleum or columbarium become abandoned or choose to cease
operations.

Structure New York Laws