Opn. No.

Hon. Alexander F. Treadwell Secretary of State Department of State 41 State Street Albany, New York 12231-0001

Dear Secretary of State Treadwell:

Your counsel has requested an opinion regarding whether a cemetery corporation may sell multiple plots, for the purpose of resale, to membership or religious corporations or unincorporated associations or societies which provide burial benefits for their members [hereinafter collectively referred to as burial societies].

Not-for-Profit Corporation Law § 1513 provides, in pertinent part, as follows:(a) Conveyance of lots. (1) Except as otherwise…