N.Y. Laws » CHAPTER Religious Corporations / ARTICLE Short Title and Definitions
New York Consolidated Laws

N.Y. Religious Corporations Law § 2 (2026)

Definitions

✓ text as retrieved May 2026 (this copy records no edition or section history)
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§ 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.
Notes of Decisions
Cited in 19 cases (1 in the last 5 years), 1986–2022 · leading case: Oswald v. Oswald, 107 A.D.3d 45 (N.Y. App. Div. 3d Dep't 2013).
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Oswald v. Oswald, 107 A.D.3d 45 (N.Y. App. Div. 3d Dep't 2013). · cites it 3× “from the church or synagogue to preside over and direct the spiritual affairs of the church or synagogue” (Religious Corporations Law § 2). The statute defines an “unincorporated church” as a “congregation, society, or other assemblage of persons who are accustomed to statedly…”
Kamchi v. Weissman, 125 A.D.3d 142 (N.Y. App. Div. 2d Dep't 2014). “In other words, the Supreme Court concluded that the words “settle,” “remove,” and “fix,” in that passage all modified the phrase “the salary of the minister.”
Ponorovskaya v. Stecklow, 45 Misc. 3d 597 (N.Y. Sup. Ct. 2014). · cites it 2× “” Religious Corporations Law § 2 defines a minister as one with authority to perform “spiritual affairs” in accordance with the rules and regulations of a church, and it defines a church as either “a religious corporation created to enable its members to meet for divine worship…”
Persad v. Balram, 187 Misc. 2d 711 (N.Y. Sup. Ct. 2001). “(See, Domestic Relations Law §§ 11, 12, 25; Religious Corporations Law § 2.) It is the opinion of the Court that this is precisely what occurred in the instant case.”
Female Academy of Sacred Heart v. Doane Stuart Sch., 91 A.D.3d 1254 (N.Y. App. Div. 3d Dep't 2012). “The Female Academy was incorporated solely as a “seminary of learning” and, assuming without deciding that it *1257 is a “religious corporation,” it does not meet the definition of an incorporated church (see Religious Corporations Law § 2; Matter of Prall, 78 App Div 301,…”
Morris v. Scribner, 508 N.E.2d 136 (N.Y. 1987). “Bartholomew’s is an "incorporated church” created, *424 under the laws of New York, to enable its members to meet for "divine worship or other religious observances” (Religious Corporations Law § 2; see, Johnston v Hughes, 112 App Div 524, 526 , revd, on other grounds 187 NY 446…”
Morris v. Scribner, 121 A.D.2d 912 (N.Y. App. Div. 1st Dep't 1986). · cites it 4× “Plaintiffs view the project as real estate wheeling and dealing, unworthy of an institution whose purpose is "to enable its members to meet for divine worship or other religious observances” (Religious Corporations Law § 2). With this perspective, they perceive a violation of…”
Ware v. Valley Stream High Sch. Dist., 150 A.D.2d 14 (N.Y. App. Div. 2d Dep't 1989). “I The appellants John Ware, Robert Scott and Peter MacGregor are members of an "unincorporated church” (see, Religious Corporations Law § 2) known as the Plymouth Brethren (hereinafter the Brethren) and are among approximately 140 such adherents who reside in the Valley Stream…”
Word of Life Ministries v. Nassau Cnty., 821 N.E.2d 130 (N.Y. 2004). “* Supreme Court looked for guidance to Religious Corporations Law § 2, which defines the term “clergyman” as “a duly authorized pastor, rector, priest, rabbi, and a person having authority from, or in accordance with, the rules and regulations of the governing ecclesiastical…”
L & L Assocs. Holding Corp. v. Charity United Baptist Church, 34 Misc. 3d 355 (2011). “Since there is no indication in petitioner’s papers that the church was formally incorporated under section 2-a of the Religious Corporations Law, the church will be treated as an “unincorporated church.”
Word of Life Ministries v. Nassau Cnty., 191 Misc. 2d 110 (N.Y. Sup. Ct. 2002). “Petitioner further argues that the government has no place deciding who qualifies as officiating clergy at the Word of Life Ministries, as this responsibility resides in the religious institution itself (see, Religious Corporations Law § 2). Since Word of Life Ministries does…”
YU Pride All. v. Yeshiva Univ., 211 A.D.3d 562 (N.Y. App. Div. 1st Dep't 2022). “Under the Education Law, a "[r]eligious or denominational educational institution" is "an educational institution which is operated, supervised or controlled by a religious or denominational organization and which has certified to the state commissioner of education that it is a…”
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