N.Y. Not-For-Profit Corp. Law § 1501

§ 1501. Declaration of policy.\n The people of this state have a vital interest in the establishment,\nmaintenance and preservation of public burial grounds and the proper\noperation of the corporations which own and manage the same. This\narticle is determined an exercise of the police powers of this state to\nprotect the well-being of our citizens, to promote the public welfare\nand to prevent cemeteries from falling into disrepair and dilapidation\nand becoming a burden upon the community, and in furtherance of the\npublic policy of this state that cemeteries shall be conducted on a\nnon-profit basis for the mutual benefit of plot owners therein.\n