N.Y. Comp. Codes R. & Regs. tit. 9, § 7024.10 – Recognition of a religious group or organization.

(a) Prisoner requests to exercise the beliefs of religious groups or organizations not generally well known shall be made to the chief administrative officer.
(b) In determining requests made pursuant to subdivision (a) of this section, the chief administrative officer shall consider the following factors among others as indicating a religious foundation for the belief:
1. (1) whether there is substantial literature supporting the belief as related to religious principle;
2. (2) whether there is formal, organized worship by a recognizable and cohesive group sharing the belief;
3. (3) whether there is an informal association of persons who share common ethical, moral or intellectual views supporting the belief; and
4. (4) whether the belief is deeply and sincerely held by the prisoner.
(c) In determining requests made pursuant to subdivision (a) of this section, prisoners shall be permitted to present evidence to the chief administrative officer indicating a religious foundation for the belief.
(d) The procedures outlined in section 7024.11 of this Part shall apply when the chief administrative officer denies a prisoner request made pursuant to subdivision (a) of this section.