N.Y. NPC Law § 1401 — New York Code / Act NPC / Article 14 / Section 1401
Private and family cemetery corporations
Status: in_force

§ 1401. Private and family cemetery corporations.\n  (a) Private cemetery corporation. Seven or more persons may become a\nprivate cemetery corporation by setting off for a private cemetery\nenclosed real property, to the extent of not more than three acres, and\nby electing at a meeting of the owners of the property so set off, at\nwhich not less than seven shall be present, three of their number to be\ndirectors, to hold office for five years. The chairman and secretary of\nsuch meeting shall make, sign and acknowledge, and file in the office of\nthe clerk of the county in which such real property is situated, a\ncertificate containing the name of the corporation, a description of the\nlands so purchased or set apart, and the names of the directors. No such\ncemetery shall be located within one hundred rods of any dwelling-house\nwithout the written consent of the owner thereof. Additional lands not\nexceeding three acres may be acquired by a private cemetery corporation;\nbut no additional lands so purchased or otherwise acquired shall be used\nfor the purpose of burial within three hundred feet of any dwelling\nwithout the written consent of the owner thereof.\n  (b) Removal of remains from private cemeteries to other cemeteries.\nThe supervisor of any town containing a private cemetery may remove any\nbody interred in such cemetery to any other cemetery within the town, if\nthe owners of such cemeteries and the next of kin of the deceased\nconsent to such removal. The owners of a private cemetery may remove the\nbodies interred therein to any other cemetery within such town, or to\nany cemetery designated by the next of kin of the deceased. Notice of\nsuch removal shall be given within twenty days before such removal\npersonally or by certified mail to the next of kin of the deceased if\nknown and to the clerk and historian of the county in which such real\nproperty is situated and notice shall be given to the New York state\ndepartment of state, division of cemeteries. If any of the deceased are\nknown to be veterans, the owners shall also notify the department of\nveterans' services. In the absence of the next of kin, the county clerk,\ncounty historian or the department of veterans' services may act as a\nguardian to ensure proper reburial.\n  (c) Family cemetery corporations. Any person, by deed or devise, may\ndedicate land to be used exclusively for a family cemetery. The\nexecutors, administrators or trustees of a deceased person, with the\nwritten authority of all of his surviving heirs, next of kin, devisees\nand legatees, executed in person or by an attorney, or if infants, by\nlegal guardian, may dedicate lands of such deceased person exclusively\nfor a family cemetery, or may purchase with the funds of the estate,\nsuitable lands therefor. The land so dedicated shall not exceed three\nacres, not be located within one hundred rods of a dwelling-house,\nwithout the consent of the owner, unless such land, at the time of\ndedication, is in actual use for burial or cemetery purposes within the\nlimits of a city. The instrument dedicating such land shall describe the\nsame, may appoint directors to manage such cemetery, prescribe, or\nprovide for making rules, directions or by-laws for such management,\ndirect the manner of choosing successors to the directors, specify their\nqualifications, and grant to them and their successors money or personal\nproperty as a fund for maintaining, improving and embellishing the\ncemetery, in accordance with the deed or will, or the written authority\nof the heirs, next of kin, devisees and legatees. The instrument\ndedicating land for a family cemetery, together with the authority, if\nany, of the heirs, next of kin, devisees and legatees of the deceased\nperson, shall be filed in the office of the county clerk of each county\nin which the cemetery is to be situated. The directors before entering\non their duties, shall file in the office of the county clerk of each\nsuch county, a written acceptance of their appointment; and thereupon\nthey and their successors shall constitute a corporation under the name\ndesignated in such instrument. A fund created by will for the purpose of\nmaintaining, improving and embellishing such a cemetery shall not exceed\nten per centum of the net value of the estate of the testator. Such\ncorporation before receiving any property, money or funds for improving,\nmaintaining and embellishing the cemetery, shall execute to the\nsurrogate of the county in which such real property is situated, a bond\nwith sureties, or the bond of a surety company, approved by him, in a\npenalty of twice the principal sum of the fund placed in charge of the\ncorporation, conditioned for the faithful preservation and application\nthereof according to the rules, directions or by-laws prescribed in the\ninstrument under which the appointment of such directors was made, and\nrenew such bond or execute a new bond whenever required so to do by such\nsurrogate. At least once in each year and oftener if required by the\nsurrogate the corporation shall file with him a verified account of its\nreceipts and expenditures on account of the funds in its hands, or under\nits control, together with vouchers for all disbursements. Any person\nmay bequeath or transfer to, and any such corporation may take, money or\npersonal property by will, deed or other transfer, upon trust, to hold\nand apply to dispose of the same for the purpose of maintaining,\nimproving and embellishing any lot, plot or portion of such cemetery,\neither according to the discretion of the directors, or for such time\nand upon such terms and conditions, if any, as to the application,\ninvestment and reinvestment of the principal and income and otherwise as\nshall be stated in the instrument creating the trust as agreed upon, but\nno such trust fund created by will shall exceed ten per centum of the\nnet value of the estate of the testator. The corporation shall give\nsecurity and account for such money or personal property as hereinbefore\nprovided.\n  If security is furnished by a surety company bond, the reasonable\nexpense thereof shall be a charge against the funds of the corporation.\n  (d) Type of corporation. A family or private cemetery corporation is a\ncharitable corporation under this chapter.\n  (e) Private and family cemetery corporations; prohibitions. (1) No\nprivate or family cemetery corporation shall, directly or indirectly:\n  (i) sell, or have, enter into or perform a lease of any of its real\nproperty to a funeral entity, or use any of its property for location of\na funeral entity;\n  (ii) commingle its funds with a funeral entity;\n  (iii) direct or carry on its business or affairs with a funeral\nentity;\n  (iv) authorize control of its business or affairs by a funeral entity;\n  (v) engage in any sale or cross-marketing of goods or services with a\nfuneral entity;\n  (vi) have, enter into or perform a management or service contract for\ncemetery operations with a funeral entity; or\n  (vii) have, enter into or perform a management contract with any\nentity, other than a not-for-profit cemetery corporation.\n  (2) Only the provisions of subparagraphs (i) and (ii) of subdivision\none of this paragraph shall apply to cemetery corporations with thirty\nacres or less of real property dedicated to cemetery purposes, and only\nto the extent the sale or lease is of real property dedicated to\ncemetery purposes, and such cemeteries shall not engage in the sale of\nfuneral home goods or services, except if such goods and services are\notherwise permitted to be sold by cemeteries.\n  (3) For the purposes of this paragraph, "funeral entity" means a\nperson, partnership, corporation, limited liability company or other\nform of business organization providing funeral home services, or\nowning, controlling, conducting or affiliated with a funeral home, any\nsubsidiary thereof or an officer, director or stockholder having a ten\nper centum or greater proprietary, beneficial, equitable or credit\ninterest in a funeral home.\n