2006 New York Code - Legacies.

 
    §  48. Legacies. Any devise or bequest of real or personal property to
  an unincorporated parish, mission,  congregation,  chapel  or  religious
  society  under  the  jurisdiction of or in communion with the Protestant
  Episcopal Church, for the purposes of such gift, may be taken, held  and
  administered  for the benefit of such devisee or legatee by the diocesan
  corporation of the diocese in which such devisee or legatee is  situate,
  and  such  diocesan  corporation  shall  have  the power, subject to the
  provisions of article five of the not-for-profit corporation law and  of
  section  twelve  of  this  chapter,  to  lease, improve, mortgage, sell,
  convey and transfer any property so held.