Delaware Code
Chapter 10. For-Profit Cemeteries
§ 1002. Definitions.

As used in this chapter:

(1) “Cemetery” means land or structure used or intended to be used for the interment/entombment of human remains, including facilities used for the final disposition of cremated remains.
(2) “For-profit cemetery” means any person, partnership, corporation, or business entity operating a cemetery for purposes of generating a profit, specifically excluding churches, religious organizations, any nonprofit entities, and veteran organizations.