The Advisory Committee on Judicial Ethics responds to written inquiries from New York state's approximately 3,600 judges and justices, as well as hundreds of judicial hearing officers, support magistrates, court attorney-referees, and judicial candidates (both judges and non-judges seeking election to judicial office). The committee interprets the Rules Governing Judicial Conduct (22 NYCRR Part 100) and, to the extent applicable, the Code of Judicial Conduct. The committee consists of 27 current and retired judges, and is co-chaired by the Honorable Margaret Walsh, a justice of the supreme court, and the Honorable Lillian Wan, a court of claims judge and acting supreme court justice. 

This responds to your inquiry (20-142) asking if you, a full-time judge, may serve on the general board of a religious denomination, which has "primary authority with regard to non-ecclesiastical policies and plans" of the denomination.  It oversees the financial and material affairs of the denomination's committees, departments, and entities, and thus has the power to direct auditing of their accounts and/or direct their business and administrative affairs.

In general, a judge may be an officer, director, trustee or non-legal advisor of a not-for-profit religious organization, subject to certain limitations (see 22 NYCRR 100.4[C][3]).  For example, a full-time judge may not serve if the organization will likely be engaged either in proceedings that ordinarily would come before the judge, or in adversary proceedings in any court (see 22 NYCRR 100.4[C][3][a][i]-[ii]).  In addition, while a judge may assist such an organization in planning fundraising and may participate in the management and investment of the organization's funds, the judge may not personally participate in soliciting funds or other fund-raising activities (see 22 NYCRR 100.4 [C][3][b][i]) and may not permit the use of judicial prestige for fund-raising or membership solicitation (see 22 NYCRR 100.4[C][3][b][iv]).