New York Codes, Rules and Regulations
Title 19 - DEPARTMENT OF STATE
Chapter VI - Division of Cemeteries
Part 200 - Rules Of Procedure Of State Cemetery Board
Section 200.1 - Administration

Universal Citation: 19 NY Comp Codes Rules and Regs ยง 200.1

Current through Register Vol. 46, No. 12, March 20, 2024

(a) The Not-for-Profit Corporation Law may be cited herein as N-PCL.

(b) The Division of Cemeteries of the Department of State may be referred to as the division.

(c) The Director of the Division of Cemeteries of the Department of State may be referred to as the director.

(d) For purposes of administration and reporting requirements, cemeteries shall be classified as follows:

(1) The term small cemetery corporation means any cemetery corporation which had, at the end of the preceding calendar year, less than $ 1,000,000 in total financial assets.

(2) The term medium cemetery corporation means any cemetery corporation which had, at the end of the preceding calendar year, at least $ 1,000,000 but less than $ 10,000,000 in total financial assets and which had under $1,000,000 in total receipts in the preceding calendar year .

(3) The term large cemetery corporation means:
i) any cemetery corporation which had, at the end of the preceding calendar year, $10,000,000 or more in total financial assets; or

ii) any cemetery corporation which had $1,000,000 or more in total receipts in the preceding calendar year.

(4) The term non-traditional cemetery corporation means any cemetery corporation which does not offer and has not in the past offered full body ground burials. A non-traditional cemetery corporation is excluded from the terms small, medium and large cemetery corporation.

(e) The term total financial assets includes all general funds, permanent maintenance funds, perpetual care funds, special trust funds and other funds under the control of the cemetery, including both restricted and unrestricted funds, regardless of the form in which they are held.

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