... Both Cathedral and Diocese are non-profit corporations formed under N.J.S.A. 16:15-1 to -17. Calvary Cemetery is not a legal entity2 and ... that it is a 'civil corporation operating in accord with N.J.S.A. 16:15-1.'3 It 'shall be operated for religious, charitable and educational ... Catholic Cemeteries.' This is not a separate legal entity. 3 N.J.S.A. 16:15-1 provides the procedures by which 'any Roman Catholic church or ...