Relates to the correction of tax errors made by the nonprofit revitalization act

This bill (S 3400) amends two sections of New York's nonprofit and religious corporation laws to correct technical errors. It modifies provisions related to foreign corporations in mergers (allowing service of process in New York for certain liabilities) and updates rules for religious corporations (requiring court approval for long-term property leases or sales, with exceptions for purchase money mortgages). The changes directly affect nonprofit corporations and religious organizations operating in New York. The bill takes effect immediately upon enactment, as specified in Section 3. Note: The official abstract mentioning "tax errors" does not align with the actual provisions in the bill text, which address corporate governance and property transactions.