A cemetery may not sell or assign burial rights, crypts or niches to a person or persons who will not use these plots or crypts directly. A group of persons not related by family ties may not purchase land from the cemetery for the purpose of erecting a public mausoleum or columbarium under contract with an operator. Only a cemetery may undertake to construct and own a public mausoleum or columbarium.
N.Y. Comp. Codes R. & Regs. Tit. 19 § 201.10