                                 CODE OF VIRGINIA

EXEMPTIONS (§ 54.1-2312)

A. The provisions of this chapter shall not apply to cemeteries wholly owned and
operated by the state or a county, city, or town; a church; or a nonstock
corporation not operated for profit if the corporation (i) does not compensate
any officer or director except for reimbursement of reasonable expenses incurred
in the performance of his official duties; (ii) does not sell or construct or
directly or indirectly contract for the sale or construction of vaults or lawn,
garden, or mausoleum crypts; and (iii) uses proceeds from the sale of all graves
and entombment rights for the sole purpose of defraying the direct expenses of
maintaining the cemetery. For the purposes of this subsection,
&#8220;church&#8221; includes a church that operates as a historic landmark.

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

C. The provisions of this chapter regarding preneed burial contracts shall not
apply to prearranged funeral plans entered into by licensees of the Board of
Funeral Directors and Embalmers.

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

E. Subject to the requirements of &#xA7; 54.1-2312.1, the provisions of this
chapter shall not apply to the resale of any interment right in a cemetery in
the Commonwealth.

HISTORY: 1998, cc. 708, 721; 2011, c. 792; 2020, cc. 27, 33.