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New York · Through 2026-09-11

N.Y. General Construction Law § 66: Definitions

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Where this section sits in the code
  1. General Construction Law
  2. Article 2-A. Classification of Corporations and Definitions

§ 66. Definitions. 1. A "public corporation" includes a municipal

corporation, a district corporation, or a public benefit corporation.

2. A "municipal corporation" includes a county, city, town, village

and school district.

3. A "district corporation" includes any territorial division of the

state, other than a municipal corporation, heretofore or hereafter

established by law which possesses the power to contract indebtedness

and levy taxes or benefit assessments upon real estate or to require the

levy of such taxes or assessments, whether or not such territorial

division is expressly declared to be a body corporate and politic by the

statute creating or authorizing the creation of such territorial

division.

4. A "public benefit corporation" is a corporation organized to

construct or operate a public improvement wholly or partly within the

state, the profits from which inure to the benefit of this or other

states, or to the people thereof.

4-a. A "benefit corporation" means a business corporation incorporated

under article seventeen of the business corporation law and whose status

as a benefit corporation has not been terminated as provided in article

seventeen of the business corporation law.

5. A "religious corporation" is either (a) a Religious Corporations

Law corporation as defined in section two of such law or (b) a

corporation formed under any other general law or by a special act of

this state which is organized and operated principally for religious

purposes.

6. An "education corporation" is a corporation as defined in

subdivision one of section two hundred sixteen-a of the education law.

7. A "not-for-profit corporation", if a domestic corporation, is a

corporation as defined in subparagraph five of paragraph (a) of section

one hundred two of the not-for-profit corporation law. A "not-for-profit

corporation", if formed under laws other than the statutes of this

state, is a foreign not-for-profit corporation as defined in

subparagraph seven of paragraph (a) of such section.

8. A "business corporation", if a domestic corporation, is a

corporation as defined in subparagraph four of paragraph (a) of section

one hundred two of the business corporation law. A "business

corporation", if formed under laws other than the statutes of this

state, is a foreign business corporation as defined in subparagraph

seven of paragraph (a) of such section.

9. A "moneyed corporation" is a corporation to which the banking law

or the insurance law is made applicable by the provisions of such laws.

10. A "railroad corporation" is a corporation to which the railroad

law is made applicable by a provision of such law.

11. A "transportation corporation" is a corporation to which the

transportation corporations law is made applicable by a provision of

such law.

12. A "cooperative corporation" is a corporation to which the

cooperative corporations law is made applicable by a provision of such

law.

13. The term "corporation formed other than for profit" includes every

corporation other than a corporation formed for profit or a public

corporation.

14. A "domestic corporation" is a corporation incorporated by or under

the laws of the state or colony of New York. Every corporation which is

not a domestic corporation is a foreign corporation, except as provided

by the civil practice law and rules with respect to the construction of

such law and rules.

15. The term "director", when used in relation to corporations, means

any member of the governing board of such corporation, whether

designated as director, trustee, manager, governor, or by any other

title, designated to manage the affairs of a corporation.

16. The term "certificate of incorporation" includes (a) the original

certificate of incorporation or any other instrument filed or issued

under any statute to form a domestic or foreign corporation, as amended,

supplemented or restated by certificates of amendment, merger or

consolidation or other certificates or instruments filed or issued under

any statute; or (b) a special act or charter creating a domestic or

foreign corporation, as amended, supplemented or restated.

17. The term "member of a corporation" means one having membership

rights in a corporation in accordance with the provisions of its

certificate of incorporation or by-laws.

18. The term "office of a corporation" means the office the location

of which is stated in the certificate of incorporation of a domestic

corporation, or in the application for authority of a foreign

corporation or an amendment thereof. Such office need not be a place

where business or activities are conducted by such corporation.

19. The term "business of a corporation" when used with reference to a

corporation formed for profit means the operations for the conduct of

which the corporation is formed and may constitute "doing of business"

or "transaction of business" as those terms are used in the statutes of

this state.

20. The term "conducting of activities" when used with reference to a

corporation formed not for profit means the operations for the conduct

of which the corporation is formed and may constitute "doing of

business" or "transaction of business" as those terms are used in the

statutes of this state.

21. The term "corporate law" when used in any law means the general

statutes relating to corporations included in the consolidated laws of

which this chapter is a part.

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