Private, For-Profit Ownership

Pennsylvania has Four Types of Cemetery Governance Models: 

In the US, cemeteries generally fall into four broad categories: public, private-religious, private-nonprofit, and private-for-profit—each defined by distinct ownership structures and subject to different regulatory frameworks. 

• Public Cemeteries—such as national veterans’ cemeteries—are typically open to the general public, maintained by government agencies, and supported by public funds.

• Private-Religious Cemeteries are typically owned and operated by churches or religious organizations. 

• Private-Nonprofit Cemeteries, such as those managed by community associations or cemetery corporations (like the Erie Cemetery Association), are organized under the state’s nonprofit corporation laws. 

While both religious and private nonprofit cemeteries are privately owned, they generally operate without a profit motive, remain accountable to their governing bodies, and are legally required to reinvest proceeds into operations and grounds upkeep.

By contrast, private for-profit cemeteries, such as Lakeside, are owned by individuals or corporations, with the land treated as a commercial asset. These cemeteries function as businesses, generating revenue through the sale of burial plots, service fees, headstone sales, and maintenance charges. Some states, such as New York, prohibit this ownership model entirely in order to protect the public interest and ensure accountability. Others—including Illinois, Minnesota, and California—permit for-profit cemeteries to operate but impose strict licensing, reporting, and oversight requirements to safeguard consumers and public welfare.

Pennsylvania, however, places only minimal restrictions on for-profit cemetery ownership. The primary statutory requirements are that a portion of each plot sale be deposited into a perpetual-care trust fund intended to ensure ongoing maintenance of the grounds, and that cemetery operators file periodic financial statements accounting for those funds. Beyond these limited financial safeguards, there is little proactive oversight of cemetery ownership, operations, or long-term compliance.

In Pennsylvania, cemeteries are classified as private real estate and may be bought or sold like any other commercial property—even when they are historic, contain generations of graves, or hold the remains of thousands of community members. Oversight is limited and largely reactive, falling loosely under the Pennsylvania Real Estate Commission and typically triggered only after a private citizen files a complaint. As a result, meaningful review of cemetery operations, financial practices, and long-term care obligations often occurs only after serious problems have already emerged.

***Disclaimer, Terms of Use, and Anti-Defamation Notice***

Legal Disclaimer & Anti-Defamation Notice

All content on this website is provided “as is” for general informational purposes. The statements, summaries, accounts, and descriptions included herein are based on personal experiences, witness accounts, and publicly available sources. Nothing on this website should be construed as verified findings, legal advice, professional conclusions, or as a definitive statement of fact.

I make no representation or warranty regarding the accuracy, completeness, reliability, or timeliness of any information presented. Any views or interpretations expressed on this website are personal opinions. Readers are encouraged to independently evaluate all information and draw their own conclusions.

Anti-Defamation Notice

The content on this website is not intended to assert, imply, or allege that any individual or organization has engaged in unlawful, negligent, unethical, or improper conduct. No statements on this site should be interpreted as established fact, formal accusations, or verified claims.

If any individual or entity believes information contained herein is inaccurate, outdated, or misleading, they are encouraged to contact me with supporting details. Upon review, and if appropriate, corrections or removals will be made. I expressly disclaim any intent to harm the reputation of any person, business, or organization.

No Legal or Professional Advice

The information provided on this website does not constitute legal, financial, professional, or regulatory advice. Visitors should consult appropriate licensed professionals for advice specific to their situation.

External Links

This website may contain links to external websites or documents. These links are provided for convenience only. I do not endorse or assume responsibility for the content, accuracy, or policies of any third-party sites.

User Responsibility

By using this website, visitors acknowledge that they are solely responsible for how they interpret, use, or rely upon any information provided. Visitors agree that the website owner shall not be held liable for any loss, harm, or damages arising from reliance on the information presented.