N.Y. Religious Corporations Law Section 190
Application of this article

This article is not applicable to a Baptist church, a Congregational Christian church, whether or not a part of the United Church of Christ, a church of the United Church of Christ incorporated after September first, nineteen hundred seventy-one, an Independent church, a United Methodist church, a Protestant Episcopal church, a Roman Catholic church, a Presbyterian church in connection with the General Assembly of the Presbyterian Church in the United States of America, a Christian Orthodox Catholic church of the Eastern Confession, a Ruthenian Greek Catholic church, or a Church of Christ, Scientist. No provision of this article is applicable to a reformed church in America, a True Reformed Dutch church in the United States of America, a Reformed Presbyterian church, or to an Evangelical Lutheran church, incorporated after October first, eighteen hundred and ninety-five, except as declared to be so applicable by article 6 (Reformed Dutch, Reformed Presbyterian and Lutheran Churches)article six of this chapter; this article is applicable to an Evangelical Lutheran church incorporated before October first, eighteen hundred ninety-five, if the trustees thereof were then elective as such and so long as they continue to be elective as such. article 6 (Reformed Dutch, Reformed Presbyterian and Lutheran Churches)Article six of this chapter is applicable to an Evangelical Lutheran church incorporated before October first, eighteen hundred and ninety-five, if its trustees were not then elective as such and so long as its trustees continue not to be elective as such. This article is applicable to churches of all other denominations.

Source: Section 190 — Application of this article, https://www.­nysenate.­gov/legislation/laws/RCO/190 (updated Sep. 22, 2014; accessed Jan. 31, 2026).

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Verified:
Jan. 31, 2026

Last modified:
Sep. 22, 2014

§ 190. Application of this article's source at nysenate​.gov

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