54.1-2312 - Exemptions. - Virginia Statutes

§ 54.1-2312. Exemptions.

A. The provisions of this chapter shall not apply to cemeteries wholly ownedand operated by the state or a county, city or town; a church; or a nonstockcorporation not operated for profit if the corporation (i) does notcompensate any officer or director except for reimbursement of reasonableexpenses incurred in the performance of his official duties, (ii) does notsell or construct or directly or indirectly contract for the sale orconstruction of vaults or lawn, garden or mausoleum crypts, and (iii) usesproceeds from the sale of all graves and entombment rights for the solepurpose of defraying the direct expenses of maintaining the cemetery.

B. The provisions of this chapter shall not apply to any community cemeterynot operated for profit if the cemetery (i) does not compensate any officeror director except for reimbursement of reasonable expenses incurred in theperformance of his official duties, and uses the proceeds from the sale ofthe graves and mausoleum spaces for the sole purpose of defraying the directexpenses of maintaining its facilities or (ii) was chartered by theCommonwealth prior to 1857 A.D.

C. The provisions of this chapter regarding preneed burial contracts shallnot apply to prearranged funeral plans entered into by licensees of the Boardof Funeral Directors and Embalmers.

D. The provisions of the chapter shall not apply to any family cemeteryprovided that no graves or entombment rights therein are sold or offered forsale to the public.

(1998, cc. 708, 721.)