N.Y. Religious Corporations Law § 306

§ 306. Re-incorporation. Any heretofore incorporated Spiritualist\nchurch in connection with the National Spiritualist Association, may\nre-incorporate under the provisions of this article by the same\nprocedure hereinbefore set forth for incorporation, substituting at the\nappropriate place the word "re-incorporate" for "incorporate" and filing\nthe certificate of re-incorporation in the office of the county clerk in\nthe county in which its principal place of worship is located.\n