A public cemetery association organized under the laws of Minnesota for the purpose of providing free burial for the poor and not for purposes of profit, which has been in existence for over 25 years before March 22, 1947, is exempt from sections 306.76 to 306.85.
Minn. Stat. § 306.851
1949 c 147 s 1; 1988 c 469 art 5 s 1