N.Y. RCO Law § 22

§ 22. Establishing and maintaining a home for aged poor. An\nincorporated church or congregation in this state, either by itself or\nin conjunction with other incorporated churches or congregations, shall\nhave power to establish and maintain by its or their trustees or other\nofficers, as part of its or their regular church and charitable work, a\nhome for the aged poor of its or their membership or congregation and\nmay take and hold as joint tenants, tenants in common or otherwise, by\nconveyance, donation, bequest or devise, real and personal property for\nsuch purpose, and may purchase or erect suitable buildings therefor. Any\nsuch church or congregation, either by itself or in conjunction with\nother incorporated churches or congregations may take and hold any\ngrant, donation, bequest or devise of real or personal property\nheretofore made, upon trust, and apply the same or the income thereof\nunder the direction of the trustees or other officers having charge of\nthe temporalities of such church, or churches, or congregation, or\ncongregations, for the purpose of establishing or maintaining such a\nhome, and for the erection, preservation, repair or extension of any\nbuildings for such purpose, upon such terms and conditions and subject\nto such conditions, limitations and restrictions as shall be contained\nin the deed, will or other instrument or conveyance by which the\nproperty is given, transferred or conveyed.\n