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2015 New York Laws
RCO - Religious Corporations
Article 4 - (Religious Corporations) PRESBYTERIAN CHURCHES
70 - Definitions.

NY Rel Corps L § 70 (2015) What's This?
  70.  Definitions.  The  words "spiritual officers," as used in this
  article, include the pastor or  pastors,  the  ruling  elders,  and  the
  deacons, of any church to which this article is applicable.

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