"Caretaker organization." A nonprofit organization under section 501(c)(3) of the Internal Revenue Code of 1954 (68A Stat. 3, 26 U.S.C. § 501(c)(3) ) which owns or otherwise assumes responsibility for the restoration and maintenance of a historic burial place.
"Historic burial place." A tract of land that has been in existence as a burial ground for more than 100 years wherein there have been no burials for at least 50 years and wherein there will be no future burials.
"Landowner." A person, other than a caretaker organization, who owns in fee the real property which comprises a historic burial place and who permits a caretaker organization to restore and maintain the historic burial place.
9 P.S. § 202