Garden City's Cathedral of the Incarnation, ranked with the Jones Beach water tower and the Roslyn clock as a Nassau County icon, is one of seven churches to receive restoration grants as part of the $1 million Robert W. Wilson Sacred Sites Challenge, according to the New York Landmarks Conservancy.

Designed by Henry G. Harrison and completed in 1886, the Cathedral of the Incarnation, located at 50 Cathedral Avenue in the village, is noted for its soaring 180-foot steeple and plethora of flower-designed brownstone ornaments. Although smaller than other cathedrals, its stature is enhanced by its vast lawns and tree-lined driveways. The English firm of Clayton and Bell designed and executed the cathedral's 71 stained glass windows and the 13 bells in the tower which represent the original American colonies, cast for the Centennial Exhibition in Philadelphia in 1876.

The grant is one of seven matching Robert W. Wilson Sacred Sites Challenge grants for significant restoration projects. The grants will specifically help two New York City churches and five churches in upstate New York. As part of the matching grant requirement, all seven institutions will raise additional funds for the restoration work.

"The Wilson grants enable us to contribute to major restoration projects on these extraordinary buildings," Peg Breen, president of the private, non-profit New York Landmarks Conservancy, said. "Mr. Wilson's generosity gives a huge boost to our efforts to save historic houses of worship." Wilson has pledged the $1 million through 2005.

The Landmarks Conservancy's Sacred Sites Program is the only statewide initiative of its kind to offer congregations of all denominations throughout New York State financial and technical assistance to maintain, repair and restore their buildings. More than 600 grants totaling almost $3 million have been awarded to congregations throughout the state since the program began. Besides offering monetary assistance, the program also offers technical help, workshops for building caretakers and publications, including Common Bond, a journal on the maintenance of preservation of older religious structures.