9 Del. C. § 1002: Definitions [For application of this section, see 84 Del. Laws, c. 261, § 16].

As used in this chapter:

(1) “Cemetery” means land or structure used or intended to be used for the interment or entombment of human remains, including facilities used for the final disposition of cremated remains or remains subjected to “natural organic reduction,” as defined under § 3101 of Title 16.

(2) “For-profit cemetery” means any person, partnership, corporation, or business entity operating a cemetery for purposes of generating a profit, specifically excluding churches, religious organizations, any nonprofit entities, and veteran organizations.