New York Consolidated Laws, Religious Corporations Law - RCO § 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.