9 Pa.C.S. § 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.