N.Y. Not-for-Profit Corporation Law § 1503: Application

§ 1503. Application.

(a) Except as otherwise provided in paragraph (b) of this section,

section fifteen hundred five-b, paragraph (c) of section fifteen hundred

seven, paragraph (m) of section fifteen hundred ten, and section fifteen

hundred eighteen of this article does not apply to (1) a religious

corporation, (2) a municipal corporation, (3) a cemetery corporation

owning a cemetery operated, supervised or controlled by or in connection

with a religious corporation or (4) a cemetery belonging to a religious

or a municipal corporation, or operated, supervised or controlled by or

in connection with a religious corporation unless any officer, member or

employee of any such corporation shall receive or may be lawfully

entitled to receive any pecuniary profit from the operations thereof,

other than reasonable compensation for services in effecting one or more

of the purposes of such corporation or as proper beneficiaries of its

strictly charitable purposes or unless the organization of any such

corporation for any of its avowed purposes be a guise or pretense for

directly or indirectly making any other pecuniary profit for such

corporation, or for any of its officers, members or employees, and

unless any such corporation is not, in good faith, organized or

conducted exclusively for one or more of its stated purposes.

(b) All crematories or natural organic reduction facilities shall be

subject to inspection by the division of cemeteries. Upon inspection,

the crematory or natural organic reduction facility may be asked to

produce any and all records for the operation and maintenance of the

crematory or natural organic reduction facility. These records may

include but not be limited to cremation or natural organic reduction

authorizations, rules and regulations of the crematory or natural

organic reduction facility, procedures as set forth in section fifteen

hundred seventeen of this article, or section fifteen hundred eighteen

of this article, as applicable, and the written procedure of the

identification of remains.

(c) Except as otherwise provided in paragraph (c) of section fifteen

hundred seven and paragraph (m) of section fifteen hundred ten of this

article, this article does not apply to a burial site as defined in

paragraph (a) of subdivision one of section one hundred seventy-one of

the executive law.