N.Y. Not-For-Profit Corp. Law § 1503

§ 1503. Application.\n (a) Except as otherwise provided in paragraph (b) of this section,\nparagraph (c) of section fifteen hundred seven, and paragraph (m) of\nsection fifteen hundred ten, this article does not apply to (1) a\nreligious corporation, (2) a municipal corporation, (3) a cemetery\ncorporation owning a cemetery operated, supervised or controlled by or\nin connection with a religious corporation or (4) a cemetery belonging\nto a religious or a municipal corporation, or operated, supervised or\ncontrolled by or in connection with a religious corporation unless any\nofficer, member or employee of any such corporation shall receive or may\nbe lawfully entitled to receive any pecuniary profit from the operations\nthereof, other than reasonable compensation for services in effecting\none or more of the purposes of such corporation or as proper\nbeneficiaries of its strictly charitable purposes or unless the\norganization of any such corporation for any of its avowed purposes be a\nguise or pretense for directly or indirectly making any other pecuniary\nprofit for such corporation, or for any of its officers, members or\nemployees, and unless any such corporation is not, in good faith,\norganized or conducted exclusively for one or more of its stated\npurposes.\n (b) All crematories shall be subject to inspection by the division of\ncemeteries. Upon inspection, the crematory may be asked to produce any\nand all records for the operation and maintenance of the crematory.\nThese records may include but not be limited to cremation\nauthorizations, rules and regulations of the crematory, procedures as\nset forth in section fifteen hundred seventeen of this article, and the\nwritten procedure of the identification of remains.\n