N.Y. Religious Corporations Law § 2: Definitions

§ 2. Definitions. A "Religious Corporations Law corporation" is a

corporation created for religious purposes to which this chapter applies

under section two-a of this chapter. Unless the context otherwise

requires, whenever "religious corporation" or "corporation" is used in

this chapter, such term shall mean a "Religious Corporations Law

corporation".

An "incorporated church" is a religious corporation created to enable

its members to meet for divine worship or other religious observances.

An "unincorporated church" is a congregation, society, or other

assemblage of persons who are accustomed to statedly meet for divine

worship or other religious observances, without having been incorporated

for that purpose.

The term "clergyman" and the term "minister" include a duly authorized

pastor, rector, priest, rabbi, pandit, swami, guru, granthi, imam,

moulvi, maulana and a person having authority from, or in accordance

with, the rules and regulations of the governing ecclesiastical body of

the denomination or order, if any, to which the church belongs, or

otherwise from the church or synagogue to preside over and direct the

spiritual affairs of the church or synagogue.

The term "funeral entity" means a person, partnership, corporation,

limited liability company or other form of business organization

providing funeral home services, or owning, controlling, conducting or

affiliated with a funeral home, any subsidiary thereof or an officer,

director or stockholder having a ten per centum or greater proprietary,

beneficial, equitable or credit interest in a funeral home.