Pennsylvania Consolidated Statutes · § 301 — Initial deposits by newly-organized cemetery companies

(a) General rule.--No cemetery company shall establish a cemetery, or dispose or make sale of any lot therein, without first causing to be deposited with a qualified trustee a sum of not less than $25,000 as a permanent lot care fund. (b) Exceptions.--The provisions of subsection (a) of this section shall not apply to any of the following: (1) A bona fide church or religious congregation. (2) An association created by a bona fide church or religious congregation. (3) A municipality.