(a) This subtitle does not apply to a cemetery that:
(1) has less than 1 acre available for burial; or
(2) is owned and operated by:
(i) a county;
(ii) a municipal corporation;
(iii) a church;
(iv) a synagogue;
(v) a religious organization;
(vi) a nonprofit organization created before 1900 by an act of the General Assembly;
(vii) a family and does not conduct public sales; or
(viii) a State veterans agency.
(b) This subtitle does not apply to the sale of a below–ground earth–covered chamber.
(c) This subtitle does not amend a trust agreement covering a perpetual care fund that existed on or before July 1, 1973, except as to:
(1) the appointment of a successor trustee or cotrustee;
(2) deposits into the fund after July 1, 1973; and
(3) the withdrawal from the fund of income on deposits made after July 1, 1973.