RCW 68.20.020

Any private corporation authorized by its articles so to do, may establish, maintain, manage, improve, or operate a cemetery, and conduct any or all of the businesses of a cemetery, either for or without profit to its members or stockholders. A nonprofit cemetery corporation may be organized in the manner provided in chapter 24.03A RCW. A profit corporation may be organized in the manner provided in the general corporation laws of the state of Washington.