N.Y. Religious Corporations Law Section 14
Judicial investigation of amount of property of religious corporations

The supreme court at a special term, held in the judicial district in which the principal place of worship or of holding corporate meetings of a religious corporation is situated, may require such corporation to make and file an inventory of its property, verified by its trustees or a majority of them, on the written application of the attorney-general, stating that, from his knowledge, or on information and belief, the value of the property held by such corporation exceeds the amount authorized by law. On presentation of such application, the court shall order that a notice of at least eight days, together with a copy of the application, be served upon the trustees of the corporation, requiring them to show cause at a time and place therein specified why they should not make and file such inventory and account. If, on the hearing of such application, no good cause is shown to the contrary, the court may make an order requiring such inventory or account to be filed, and may also proceed to take and state the amount of property held by the corporation, and may appoint a referee for that purpose; and when such account is taken and stated, after hearing all the parties appearing on the application, the court may enter an order determining the amount of property so held by the corporation and its annual income, from which order an appeal may be taken by any party aggrieved as from a judgment of the supreme court in an action tried therein before a court without a jury. No corporation shall be required to make and file more than one inventory and account in any one year, or to make a second account and inventory while proceedings are pending for the statement of an account under this section.

Source: Section 14 — Judicial investigation of amount of property of religious corporations, https://www.­nysenate.­gov/legislation/laws/RCO/14 (updated Sep. 22, 2014; accessed Apr. 20, 2024).

3
Filing and recording certificates of incorporation of religious corporations 4
Property of unincorporated society transferred by its incorporation 4‑A
Age qualifications of voters 5
General powers and duties of trustees of religious corporations 5‑A
Investment of funds 5‑B
Any investment of the funds of any religious corporation heretofore made by the trustees thereof shall not be deemed to have been restric... 6
Acquisition of property by religious corporations for branch institutions 7
Acquisition of property by religious corporations for cemetery purposes 7‑A
Deeds for cemetery purposes 8
Lot owners’ rights 8‑A
Reacquisition of a lot, plot or part thereof by a cemetery 9
Removal of human remains from one cemetery of a religious corporation to another cemetery owned by it 10
Acquisition of property by two or more religious corporations for a common parsonage 11
Correction and confirmation of conveyances to religious corporations 12
Sale, mortgage and lease of real property of religious corporations 13
Consolidation or merger of incorporated churches 14
Judicial investigation of amount of property of religious corporations 15
Corporations with governing authority over, or advisory relations with, churches or synods, or both 15‑A
Consolidation of incorporated presbyteries 15‑B
Consolidation or merger of incorporated Presbyterian and Lutheran synods 16
Property of extinct churches 17
Property of extinct Free Baptist churches 17‑A
Property of extinct Seventh Day Baptist churches and Seventh Day Baptist religious societies 17‑B
Property of extinct Presbyterian churches in connection with the General Assembly of the Presbyterian Church (U 17‑C
Property of Lutheran congregations 18
Dissolution of religious corporations 19
Corporations for organizing and maintaining mission churches and Sunday schools 20
Corporations for acquiring parsonages for district superintendents and camp-meeting grounds 21
Corporations for acquiring camp-meeting grounds for the Reformed Methodist denomination 21‑A
Corporations for acquiring lands for parsonage or camp-meeting purposes for the Free Methodist denomination 22
Establishing and maintaining a home for aged poor 23
Powers of churches created by special laws 24
Government of churches incorporated prior to January first, eighteen hundred and twenty-eight 25
Pastoral relation 26
Worship 27
Reservation as to Baptist churches, churches of the United Church of Christ and Congregational Christian churches 28
Electronic meetings
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Accessed:
Apr. 20, 2024

Last modified:
Sep. 22, 2014

§ 14’s source at nysenate​.gov

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