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This entry was published on 2015-11-27
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SECTION 2
Definitions
Religious Corporations (RCO) CHAPTER 51, ARTICLE 1
§ 2. Definitions. A "Religious Corporations Law corporation" is a
corporation created for religious purposes to which this chapter applies
under section two-a of this chapter. Unless the context otherwise
requires, whenever "religious corporation" or "corporation" is used in
this chapter, such term shall mean a "Religious Corporations Law
corporation".

An "incorporated church" is a religious corporation created to enable
its members to meet for divine worship or other religious observances.

An "unincorporated church" is a congregation, society, or other
assemblage of persons who are accustomed to statedly meet for divine
worship or other religious observances, without having been incorporated
for that purpose.

The term "clergyman" and the term "minister" include a duly authorized
pastor, rector, priest, rabbi, pandit, swami, guru, granthi, imam,
moulvi, maulana and a person having authority from, or in accordance
with, the rules and regulations of the governing ecclesiastical body of
the denomination or order, if any, to which the church belongs, or
otherwise from the church or synagogue to preside over and direct the
spiritual affairs of the church or synagogue.

The term "funeral entity" means a person, partnership, corporation,
limited liability company or other form of business organization
providing funeral home services, or owning, controlling, conducting or
affiliated with a funeral home, any subsidiary thereof or an officer,
director or stockholder having a ten per centum or greater proprietary,
beneficial, equitable or credit interest in a funeral home.