(a) Except as otherwise provided in paragraph (b) of this section, paragraph (c) of section fifteen hundred seven, and paragraph (m) of section fifteen hundred ten, this article does not apply to (1) a religious corporation, (2) a municipal corporation, (3) a cemetery corporation owning a cemetery operated, supervised or controlled by or in connection with a religious corporation or (4) a cemetery belonging to a religious or a municipal corporation, or operated, supervised or controlled by or in connection with a religious corporation unless any officer, member or employee of any such corporation shall receive or may be lawfully entitled to receive any pecuniary profit from the operations thereof, other than reasonable compensation for services in effecting one or more of the purposes of such corporation or as proper beneficiaries of its strictly charitable purposes or unless the organization of any such corporation for any of its avowed purposes be a guise or pretense for directly or indirectly making any other pecuniary profit for such corporation, or for any of its officers, members or employees, and unless any such corporation is not, in good faith, organized or conducted exclusively for one or more of its stated purposes.

(b) All crematories shall be subject to inspection by the division of cemeteries. Upon inspection, the crematory may be asked to produce any and all records for the operation and maintenance of the crematory. These records may include but not be limited to cremation authorizations, rules and regulations of the crematory, procedures as set forth in section fifteen hundred seventeen of this article, and the written procedure of the identification of remains.