La. Stat. tit. 8 § 202
Current with operative changes from the 2024 Third Special Legislative Session
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 corporation or a profit corporation may be organized in the manner provided in the general corporation laws of this state.
La. R.S. § 8:202