2013 New York Consolidated Laws
RCO - Religious Corporations
Article 1 - (1 - 2-B) SHORT TITLE AND DEFINITIONS
2 - Definitions.

 
    §  2.  Definitions.    A "Religious Corporations Law corporation" is a
  corporation created for religious purposes to which this chapter applies
  under section two-a  of  this  chapter.  Unless  the  context  otherwise
  requires,  whenever  "religious corporation" or "corporation" is used in
  this chapter,  such  term  shall  mean  a  "Religious  Corporations  Law
  corporation".
    An  "incorporated church" is a religious corporation created to enable
  its members to meet for divine worship or other religious observances.
    An "unincorporated  church"  is  a  congregation,  society,  or  other
  assemblage  of  persons  who  are accustomed to statedly meet for divine
  worship or other religious observances, without having been incorporated
  for that purpose.
    The term "clergyman" and the term "minister" include a duly authorized
  pastor, rector, priest, rabbi, and a person having authority from, or in
  accordance  with,  the  rules   and   regulations   of   the   governing
  ecclesiastical  body  of the denomination or order, if any, to which the
  church belongs, or otherwise from the church  or  synagogue  to  preside
  over and direct the spiritual affairs of the church or synagogue.
    The  term  "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.