N.Y. Religious Corporations Law Section 22
Establishing and maintaining a home for aged poor

An incorporated church or congregation in this state, either by itself or in conjunction with other incorporated churches or congregations, shall have power to establish and maintain by its or their trustees or other officers, as part of its or their regular church and charitable work, a home for the aged poor of its or their membership or congregation and may take and hold as joint tenants, tenants in common or otherwise, by conveyance, donation, bequest or devise, real and personal property for such purpose, and may purchase or erect suitable buildings therefor. Any such church or congregation, either by itself or in conjunction with other incorporated churches or congregations may take and hold any grant, donation, bequest or devise of real or personal property heretofore made, upon trust, and apply the same or the income thereof under the direction of the trustees or other officers having charge of the temporalities of such church, or churches, or congregation, or congregations, for the purpose of establishing or maintaining such a home, and for the erection, preservation, repair or extension of any buildings for such purpose, upon such terms and conditions and subject to such conditions, limitations and restrictions as shall be contained in the deed, will or other instrument or conveyance by which the property is given, transferred or conveyed.

Source: Section 22 — Establishing and maintaining a home for aged poor, https://www.­nysenate.­gov/legislation/laws/RCO/22 (updated Sep. 22, 2014; accessed Dec. 20, 2025).

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
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Verified:
Dec. 20, 2025

Last modified:
Sep. 22, 2014

§ 22. Establishing & maintaining a home for aged poor's source at nysenate​.gov

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