Rule 590-3-3-.11 - Additional Exemptions from RegistrationIn addition to those exceptions expressly provided for by statute, pursuant to O.C.G.A. Sec. 10-14-4(e), a cemetery which meets the following criteria and which would otherwise be required to register under the Act shall be exempt from registration:
(1) The cemetery is owned and operated by a Georgia not-for-profit corporation, or a foreign not-for-profit corporation qualified to do business in Georgia;(2) No officer, director or member of such corporation receives any compensation in connection with the ownership, operation or management of the cemetery property;(3) No officer, director or member of such corporation, nor any immediate family member thereof, conducts any business on the property of such cemetery, or supplies any cemetery or funeral services or merchandise on such property, provided that such an individual may be paid a reasonable amount for property maintenance services actually performed by such person on the property;(4) The cemetery is less than 25 acres in size; and(5) No consideration is received by the cemetery or its owner for any cemetery or funeral services or merchandise other than for burial spaces, provided that owners of such burial spaces, their family members, friends and heirs, may contribute funds and in-kind goods and services to the corporation for the purpose of maintaining the cemetery property.Ga. Comp. R. & Regs. R. 590-3-3-.11
O.C.G.A. Secs. 10-14-4, 10-14-14.
Original Rule entitled "Additional Exemptions from Registration" adopted. F. Nov. 6, 2001; eff. Nov. 26, 2001. Repealed: New Rule of same title adopted. F. May 19, 2005; eff. June 8, 2005.