N.Y. Not-for-Profit Corporation Law § 1501: Declaration of policy

§ 1501. Declaration of policy.

The people of this state have a vital interest in the establishment,

maintenance and preservation of public burial grounds and the proper

operation of the corporations which own and manage the same. This

article is determined an exercise of the police powers of this state to

protect the well-being of our citizens, to promote the public welfare

and to prevent cemeteries from falling into disrepair and dilapidation

and becoming a burden upon the community, and in furtherance of the

public policy of this state that cemeteries shall be conducted on a

non-profit basis for the mutual benefit of plot owners therein.