Application Of This Part -- Exceptions

(1) This part applies to: (a) all cemeteries and burial grounds located in the state of Montana unless the cemetery is owned and operated by: (i) a church or similar religious organization; (ii) a municipality or county government; (iii) a family, as a private family burial ground where lots are not offered for sale; or (iv) a community nonprofit association in which persons other than the bookkeeper and maintenance crew are not entitled to receive any pecuniary profit; and (b) trust funds established for: (i) cemetery perpetual care and maintenance funds; and (ii) contracted prearranged funeral or related services under a preneed contract. (2) This part does not apply to contracts for prearranged funeral or related services funded through insurance.