2013 New York Consolidated Laws
NPC - Not-For-Profit Corporation
Article 15 - (1501 - 1517) PUBLIC CEMETERY CORPORATIONS
1503 - Application.

 
  § 1503. Application.
    (a)  Except  as  otherwise  provided in paragraph (b) of this section,
  paragraph (c) of section fifteen hundred seven,  and  paragraph  (m)  of
  section  fifteen  hundred  ten,  this  article  does  not apply to (1) a
  religious corporation, (2)  a  municipal  corporation,  (3)  a  cemetery
  corporation  owning  a cemetery operated, supervised or controlled by or
  in connection with a religious corporation or (4) a  cemetery  belonging
  to  a  religious  or a municipal corporation, or operated, supervised or
  controlled by or in connection with a religious corporation  unless  any
  officer, member or employee of any such corporation shall receive or may
  be lawfully entitled to receive any pecuniary profit from the operations
  thereof,  other  than  reasonable compensation for services in effecting
  one  or  more  of  the  purposes  of  such  corporation  or  as   proper
  beneficiaries   of  its  strictly  charitable  purposes  or  unless  the
  organization of any such corporation for any of its avowed purposes be a
  guise or pretense for directly or indirectly making any other  pecuniary
  profit  for  such  corporation,  or  for any of its officers, members or
  employees, and unless any  such  corporation  is  not,  in  good  faith,
  organized  or  conducted  exclusively  for  one  or  more  of its stated
  purposes.
    (b) All crematories shall be subject to inspection by the division  of
  cemeteries.  Upon  inspection, the crematory may be asked to produce any
  and all records for the operation  and  maintenance  of  the  crematory.
  These   records   may   include   but   not   be  limited  to  cremation
  authorizations, rules and regulations of the  crematory,  procedures  as
  set  forth in section fifteen hundred seventeen of this article, and the
  written procedure of the identification of remains.