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Are bona fide religious, non-profit cemeteries required to establish a perpetual care trust fund?

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Are bona fide religious, non-profit cemeteries required to establish a perpetual care trust fund?

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Cemeteries owned and operated by a church, synagogue, or religious organization are exempt from the perpetual care trust requirements set forth in Title 5, Subtitle 6, Business Regulation Article, Annotated Code of Maryland.

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