N.Y. Religious Corporations Law Section 272
The word church as used herein shall mean any church or society organized for the purpose of worshipping as Spiritualists as a religion

262
This article applies only to a Spiritualist church in connection with the General Assembly of Spiritualists 263
Incorporation of unincorporated Spiritualist churches and system of incorporation and government 264
At the meeting for incorporation, held in pursuance to such notice, the qualified voters unless otherwise decided as hereinafter provided... 265
The certificate of incorporation 266
Time, place and notice of corporate meetings 267
Organization and conduct of corporate meetings 268
Election and salary of ministers 269
Duties of ministers, et cetera 270
Reincorporation of present incorporated Spiritualist churches 271
Any church incorporating or reincorporating under this article shall be subject to the rules and regulations of the General Assembly of S... 272
The word church as used herein shall mean any church or society organized for the purpose of worshipping as Spiritualists as a religion