New York regulations

19 NYCRR 200.1

Browse New York regulations by title, part, and section.

Administration

You’re browsing Title 19— the Department of State’s own regulations — free.

Create a free account (no card) to open all 23 titles →

Administration

Compiled source label: current through Apr 15, 2022

Register checked through July 8, 2026/Vol. XLVIII, Issue 27 (2026-07-08) - no later Register activity found for this section

What LawEngine checked
Status
Source receipt
Compiled source current through
Apr 15, 2022
Register checked through
July 8, 2026/Vol. XLVIII, Issue 27 (2026-07-08)
Register activity status
no later Register activity found
Latest notice
DOS-49-15-00003-P
Latest notice date
Dec 9, 2015
LawEngine source snapshot
Jun 6, 2026
(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.

LawEngine organizes New York regulations for fast review. Use independent legal judgment before filing.