2023 New York Laws › NPC - Not-For-Profit Corporation › Article 14 - Special Not-for-Profit Corporations › 1401 - Private and Family Cemetery Corporations.

§ 1401. Private and family cemetery corporations.
(a)  Private  cemetery corporation. Seven or more persons may become a
private cemetery corporation by  setting  off  for  a  private  cemetery
enclosed  real property, to the extent of not more than three acres, and
by electing at a meeting of the owners of the property so  set  off,  at
which  not less than seven shall be present, three of their number to be
directors, to hold office for five years. The chairman and secretary  of
such meeting shall make, sign and acknowledge, and file in the office of
the  clerk  of  the  county  in  which such real property is situated, a
certificate containing the name of the corporation, a description of the
lands so purchased or set apart, and the names of the directors. No such
cemetery shall be located within one hundred rods of any  dwelling-house
without  the  written consent of the owner thereof. Additional lands not
exceeding three acres may be acquired by a private cemetery corporation;
but no additional lands so purchased or otherwise acquired shall be used
for the purpose of burial within three  hundred  feet  of  any  dwelling
without the written consent of the owner thereof.
(b)  Removal  of  remains from private cemeteries to other cemeteries.
The supervisor of any town containing a private cemetery may remove  any
body interred in such cemetery to any other cemetery within the town, if
the  owners  of  such  cemeteries  and  the  next of kin of the deceased
consent to such removal. The owners of a private cemetery may remove the
bodies interred therein to any other cemetery within such  town,  or  to
any  cemetery  designated  by the next of kin of the deceased. Notice of
such removal shall be given  within  twenty  days  before  such  removal
personally  or  by  certified mail to the next of kin of the deceased if
known and to the clerk and historian of the county in  which  such  real
property  is  situated  and  notice shall be given to the New York state
department of state, division of cemeteries. If any of the deceased  are
known  to  be  veterans,  the owners shall also notify the department of
veterans' services. In the absence of the next of kin, the county clerk,
county historian or the department of veterans' services may  act  as  a
guardian to ensure proper reburial.
(c)  Family  cemetery corporations. Any person, by deed or devise, may
dedicate land  to  be  used  exclusively  for  a  family  cemetery.  The
executors,  administrators  or  trustees  of a deceased person, with the
written authority of all of his surviving heirs, next of  kin,  devisees
and  legatees,  executed  in person or by an attorney, or if infants, by
legal guardian, may dedicate lands of such deceased  person  exclusively
for  a  family  cemetery,  or may purchase with the funds of the estate,
suitable lands therefor. The land so dedicated shall  not  exceed  three
acres,  not  be  located  within  one  hundred rods of a dwelling-house,
without the consent of the owner, unless  such  land,  at  the  time  of
dedication,  is in actual use for burial or cemetery purposes within the
limits of a city. The instrument dedicating such land shall describe the
same, may appoint directors  to  manage  such  cemetery,  prescribe,  or
provide  for  making  rules,  directions or by-laws for such management,
direct the manner of choosing successors to the directors, specify their
qualifications, and grant to them and their successors money or personal
property as a fund  for  maintaining,  improving  and  embellishing  the
cemetery,  in accordance with the deed or will, or the written authority
of the heirs,  next  of  kin,  devisees  and  legatees.  The  instrument
dedicating  land  for a family cemetery, together with the authority, if
any, of the heirs, next of kin, devisees and legatees  of  the  deceased
person,  shall be filed in the office of the county clerk of each county
in which the cemetery is to be situated. The directors  before  entering
on  their  duties,  shall file in the office of the county clerk of each
such county, a written acceptance of their  appointment;  and  thereupon

they  and their successors shall constitute a corporation under the name
designated in such instrument. A fund created by will for the purpose of
maintaining, improving and embellishing such a cemetery shall not exceed
ten  per  centum  of  the  net value of the estate of the testator. Such
corporation before receiving any property, money or funds for improving,
maintaining  and  embellishing  the  cemetery,  shall  execute  to   the
surrogate  of the county in which such real property is situated, a bond
with sureties, or the bond of a surety company, approved by  him,  in  a
penalty  of  twice the principal sum of the fund placed in charge of the
corporation, conditioned for the faithful preservation  and  application
thereof  according to the rules, directions or by-laws prescribed in the
instrument under which the appointment of such directors was  made,  and
renew such bond or execute a new bond whenever required so to do by such
surrogate.  At  least  once  in each year and oftener if required by the
surrogate the corporation shall file with him a verified account of  its
receipts and expenditures on account of the funds in its hands, or under
its  control,  together  with vouchers for all disbursements. Any person
may bequeath or transfer to, and any such corporation may take, money or
personal property by will, deed or other transfer, upon trust,  to  hold
and  apply  to  dispose  of  the  same  for  the purpose of maintaining,
improving and embellishing any lot, plot or portion  of  such  cemetery,
either  according  to  the discretion of the directors, or for such time
and upon such terms and conditions,  if  any,  as  to  the  application,
investment and reinvestment of the principal and income and otherwise as
shall be stated in the instrument creating the trust as agreed upon, but
no  such  trust  fund created by will shall exceed ten per centum of the
net value of the estate of the  testator.  The  corporation  shall  give
security and account for such money or personal property as hereinbefore
provided.
If  security  is  furnished  by  a surety company bond, the reasonable
expense thereof shall be a charge against the funds of the corporation.
(d) Type of corporation. A family or private cemetery corporation is a
charitable corporation under this chapter.
(e) Private and family cemetery  corporations;  prohibitions.  (1)  No
private or family cemetery corporation shall, directly or indirectly:
(i)  sell,  or  have, enter into or perform a lease of any of its real
property to a funeral entity, or use any of its property for location of
a funeral entity;
(ii) commingle its funds with a funeral entity;
(iii) direct or carry on  its  business  or  affairs  with  a  funeral
entity;
(iv) authorize control of its business or affairs by a funeral entity;
(v)  engage in any sale or cross-marketing of goods or services with a
funeral entity;
(vi) have, enter into or perform a management or service contract  for
cemetery operations with a funeral entity; or
(vii)  have,  enter  into  or  perform  a management contract with any
entity, other than a not-for-profit cemetery corporation.
(2) Only the provisions of subparagraphs (i) and (ii)  of  subdivision
one  of  this paragraph shall apply to cemetery corporations with thirty
acres or less of real property dedicated to cemetery purposes, and  only
to  the  extent  the  sale  or  lease  is  of real property dedicated to
cemetery purposes, and such cemeteries shall not engage in the  sale  of
funeral  home  goods  or services, except if such goods and services are
otherwise permitted to be sold by cemeteries.
(3) For the purposes of  this  paragraph,  "funeral  entity"  means  a
person,  partnership,  corporation,  limited  liability company or other
form of  business  organization  providing  funeral  home  services,  or

owning,  controlling,  conducting or affiliated with a funeral home, any
subsidiary thereof or an officer, director or stockholder having  a  ten
per  centum  or  greater  proprietary,  beneficial,  equitable or credit
interest in a funeral home.