N.Y. EPT Law § 8-1.5

§ 8-1.5 Trusts for cemetery purposes\n Dispositions of property in trust for the purpose of the perpetual\ncare, maintenance, improvement or embellishment of cemeteries or private\nburial lots in cemeteries, and the roadways, lawns, hedges, walks,\nfences, monuments, structures and tombs in such cemeteries or on such\nprivate burial lots are permitted and shall be deemed to be for\ncharitable and benevolent purposes. Such dispositions are not invalid by\nreason of any indefiniteness or uncertainty of the persons designated as\nbeneficiaries, nor shall they be invalid as violating any existing rule\nagainst perpetuities. Nothing herein contained shall affect any existing\nauthority of the courts to determine the reasonableness of the amount of\nsuch disposition. Any cemetery association may act as trustee of and\nexecute any such trust with respect to lots, roadways, lawns, hedges,\nwalks, fences, monuments, structures and tombs both within its own\ncemetery limits and outside of any cemetery under its control but within\nthe county where such cemetery is located, whether or not such power is\nincluded among its corporate powers.\n