Opinion 25-150
November 6, 2025
Digest: A full-time judge may serve on the board of directors of a not-for-profit cemetery and receive the same standard compensation as other board members.
Rules: 22 NYCRR 100.2; 100.2(A); 100.3(E)(1)(d)(ii)-(iii); 100.4(C)(3); 100.4(C)(3)(a)(i)-(ii); 100.4(H)(1); 100.4(H)(1)(a); Opinions 23-219; 23-218; 20-174; 17-154.
Opinion:
The inquirer asks if he/she may continue to serve on the board of directors of two not-for-profit cemetery organizations after assuming full-time judicial office, and accept the same standard compensation as other board members.[1] One cemetery is outside the jurisdiction of the court where the judge will preside, and has seldom been involved in any litigation whatsoever. The other cemetery is within the court’s jurisdiction. Over the past two decades, the local cemetery has not regularly been engaged in adversarial litigation, but has very occasionally been named as a party in a personal injury lawsuit or in a disinterment proceeding where the cemetery is a mere stakeholder.
A judge must always avoid even the appearance of impropriety (see 22 NYCRR 100.2) and must always act in a manner that promotes public confidence in the judiciary’s integrity and impartiality (see 22 NYCRR 100.2[A]). A judge generally may serve as an officer, director, trustee, or non-legal advisor of a not-for-profit educational, religious, charitable, cultural, fraternal, or civic organization (see 22 NYCRR 100.4[C][3]), unless the entity is “likely” either to “be engaged in proceedings that ordinarily would come before the judge” or, in the case of full-time judges, to “be engaged regularly in adversary proceedings in any court” (22 NYCRR 100.4[C][3][a][i]-[ii]). “A full-time judge may receive compensation and reimbursement of expenses” for permissible extra-judicial activities, “if the source of such payments does not give the appearance of influencing the judge’s performance of judicial duties or otherwise give the appearance of impropriety” (22 NYCRR 100.4[H][1]). Compensation also “shall not exceed a reasonable amount nor shall it exceed what a person who is not a judge would receive for the same activity” (22 NYCRR 100.4[H][1][a]). Finally, we note that a judge must disqualify in matters where the judge “is an officer, director or trustee of a party” (22 NYCRR 100.3[E][1][d][ii]) or “has an interest that could be substantially affected by the proceeding” (22 NYCRR 100.3[E][1][d][iii]).
We have advised that a judge may serve as president, trustee, or financial secretary of a not-for-profit cemetery organization, subject to generally applicable limitations (see Opinions 23-219; 20-174; 17-154). Here, neither cemetery is “engaged regularly” in adversarial proceedings in any court (22 NYCRR 100.4[C][3][a][ii]), and one cemetery cannot come before the judge’s court at all. On the facts described, we also conclude that even the local cemetery does not implicate the prohibition on serving as director of an entity that is “likely” to be engaged in proceedings that ordinarily would come before the judge (see Opinion 23-218; 22 NYCRR 100.4[C][3][a][i]). Accordingly, we see no bar to the judge’s proposed service as a director of these not-for-profit cemeteries.
The final question is whether the judge may accept the same standard compensation as the cemeteries’ other directors. We have advised that a full-time judge may serve as a compensated trustee of a not-for-profit cemetery, “subject to the limitations on compensation for permissible extra-judicial activities” (Opinion 20-174; 22 NYCRR 100.4[H][1]). Indeed, because a judge who serves as a director of a not-for-profit cemetery is disqualified in matters involving the cemetery (see 22 NYCRR 100.3[E][1][d][ii]-[iii]), the “source of payments” will not create an appearance of improper influence or impropriety under Section 100.4(H)(1). Here, since the proposed compensation does not exceed what a person who is not a judge would receive for the same activity, we conclude the judge may accept it (see 22 NYCRR 100.4[H][1][a]).
In sum, we conclude this judge may serve on the board of directors of both not-for-profit cemeteries and receive the same standard compensation as other board members.
[1] Since the question addresses the inquirer’s obligations after assuming judicial office, we will refer to the inquirer as a “judge” for simplicity.