N.Y. Religious Corporations Law Section 24
Government of churches incorporated prior to January first, eighteen hundred and twenty-eight

Any provision of this chapter shall not be deemed to apply to any church incorporated under any general or special law, prior to January first, eighteen hundred and twenty-eight, if such provision is inconsistent with or in derogation of any of the rights and privileges of such corporation as they existed under the law by or pursuant to which such corporation was formed, unless such corporation subsequent to such date, shall have lawfully reincorporated under a law enacted since the first day of January, eighteen hundred and twenty-eight, or unless the trustees of such corporation shall, by resolution, determine that the provisions of this chapter applying to churches of the same denomination and to the trustees thereof shall apply to such church, and unless such resolution shall be submitted to the next ensuing annual meeting of such church, and ratified by a majority of the votes of the qualified voters present and voting thereon. Notice of the adoption of such resolution and of the proposed submission thereof for ratification, shall be given with the notice of such annual meeting, and in addition thereto, mailed to each member of such church corporation at his last known post-office address, at least two weeks prior to such annual meeting, and published once a week for two successive weeks immediately preceding such meeting in a newspaper, if any, published in the city, village or town in which the principal place of worship of such corporation is located, and otherwise in a newspaper published in an adjoining town. If such resolution is so ratified, the trustees of such church shall cause a certificate setting forth a copy of such resolution, its adoption by the board of trustees and its due ratification by the members of such corporation, to be filed in the office of the clerk of the county in which the principal place of worship of such corporation is located. Such county clerk shall cause such certificate to be recorded in the book in which certificates of incorporation of religious corporations are recorded in pursuance of law.

Source: Section 24 — Government of churches incorporated prior to January first, eighteen hundred and twenty-eight, https://www.­nysenate.­gov/legislation/laws/RCO/24 (updated Sep. 22, 2014; accessed Jan. 31, 2026).

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:
Jan. 31, 2026

Last modified:
Sep. 22, 2014

§ 24. Gov’t of churches incorporated prior to January first, eighteen hundred & twenty-eight's source at nysenate​.gov

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