Section 48.36A.120 - Not-for-profit institutions authorized-Funeral homes prohibited(1) A society may create, maintain, and operate, or establish organizations to operate, not-for-profit institutions to further the purposes permitted by RCW 48.36A.050(1)(b). The institutions may furnish services free or at a reasonable charge. Any real or personal property owned, held or leased by the society for this purpose shall be reported in every annual statement.(2) No society shall own or operate funeral homes or undertaking establishments.