N.Y. Not-for-Profit Corporation Law Section 1508
Reports by cemeteries


Annual report. Each cemetery corporation shall, on or before the fifteenth day of March after the end of its calendar year, or if on a fiscal year the seventy-fifth day after the close of such year, file with the cemetery board (1) a statement as to the condition of the permanent maintenance trust fund and a schedule of the assets of such fund.


a statement as to the condition of the perpetual care fund and a schedule of the assets of such fund.


a statement as to the condition of the moneys and properties received by the cemetery corporation in trust under the provisions of subdivisions (f) and (g) of § 1507 (Trust funds)section fifteen hundred seven of this article.


a statement of the gross proceeds of the sale of plots, lots and parts thereof, graves, niches and crypts showing the disposition of such proceeds and (5) a statement of changes in the number and amount of certificates of indebtedness in accordance with the provisions of paragraph three of subdivision (a) of § 1511 (Cemetery indebtedness)section fifteen hundred eleven of this article.


a statement as to the condition of the monument maintenance fund, if any, and a schedule of the assets of such fund.


Additional reports. The cemetery board may address to any cemetery corporations or its officers or any person any inquiry in relation to the transactions or conditions of the cemetery corporation or any matter connected therewith, and may require that a reply be verified. Failure to submit such reply within the time designated by the cemetery board shall subject the corporation, officer or person so addressed to the penalties provided in subdivision (d) hereof.


Cemetery payment for administration. To defray the expenses of examination and administration, each cemetery corporation shall not later than March fifteenth in each calendar year, pay to the cemetery board the sum of three dollars per interment and cremation or natural organic reduction in excess of fifteen interments, cremations, or natural organic reductions for the preceding calendar year. No contribution shall be collected upon the interment of the remains of a deceased person where a contribution was collected upon cremation or natural organic reduction.


Failure to file report. Any cemetery corporation or individual failing to file any report or any schedule of rules, regulations and charges required by this article shall forfeit to the people of the state the sum of one hundred dollars for each day that each such report shall be delayed or withheld, except that the cemetery board may extend the time for filing any such report and may waive payment of any penalty or part thereof provided herein.

Source: Section 1508 — Reports by cemeteries, https://www.­nysenate.­gov/legislation/laws/NPC/1508 (updated Jun. 30, 2023; accessed Dec. 2, 2023).

Dec. 2, 2023

Last modified:
Jun. 30, 2023

§ 1508’s source at nysenate​.gov

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