Not-for-Profit Corporation Law Section 1503
(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 § 1518 (Crematory operations during emergency declaration)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 § 1517 (Crematory operations)section fifteen hundred seventeen of this article, or § 1518 (Crematory operations during emergency declaration)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 § 1510 (Cemetery duties)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 Executive Law § 171 (Discovery and disposition of human remains and funerary objects)section one hundred seventy-one of the executive law.
Section 1503 — Application,
https://www.nysenate.gov/legislation/laws/NPC/1503 (updated Jun. 30, 2023; accessed Nov. 25, 2023).