9 Pa. Stat. § 46
In any and every case where the proper court of quarter sessions shall authorize the removal of the remains of the dead from any burial ground or burial grounds, under the provisions of the first section of this act, it shall be lawful for any church or religious society or trustees of, for or representing any church or religious society, or the trustees in whom the legal title to such burying ground is vested, to hold, lease, sell, let on ground rent or to mortgage such real estate, and the same and the proceeds thereof to hold for any religious or charitable purposes, objects, works or trusts of such church or religious society. And full power and authority is hereby conferred upon and granted to any such church, religious society or trustees, their successors or successor and survivors and survivor, and the heirs and assigns of such successor or survivor, to sell any and all such real estate and any and all parts or parcels thereof in fee simple and free, clear and discharged of the from all trusts and restrictions, and of and from all reversionary rights now subsisting in the commonwealth, either at public or private sale, the trusts hereby limited and declared for the other religious or charitable purposes, objects or trusts of such church or religious society to attach to and only to the proceeds of such sale or sales: Provided, however, That out of the proceeds of any such sale or sales any sum which may be necessary for the purpose shall be reserved and applied to meet and make all lawful requirements and disbursements for the costs and expenses of the proceedings, and for the removal of the remains of the dead and the provision of a suitable place for their reinterment.
9 P.S. § 46