Application detail pages include a description of the license and whether a license is required or not to practice. No entity may engage in the business of operating a perpetual care cemetery company, except as authorized by this chapter, without first obtaining a license from the board. A license issued under this chapter is not transferable or assignable and a licensee may not develop or operate a perpetual care cemetery authorized by this chapter under a name or a location other than that contained in the license.

No entity may hold itself out to be a perpetual care cemetery without an authorization to operate as such by the South Carolina Perpetual Care Cemetery Board.

How to Apply

Applications for a perpetual care cemetery license must be submitted to the Board along with the required fees and all items listed below.  All applications to establish a new cemetery or for the change of control of an existing perpetual care cemetery in South Carolina must come before the Board.

  • Legal Entity Documents (Documentation of legal entity owning the cemetery (Articles of Incorporation, partnership agreement, etc.) and the proposed financial structure. (§40-8-90(A)(1)(a)) Include contact names and telephone numbers if not listed on the application.
  • Trust Agreement (Copy of the irrevocable trust agreement with a trust institution doing business in SC. (§40-8-90(A)(1)(b)) Do not attach checks for the trust account
  • Agreed Upon Procedures (Audit) by an independent CPA (§40-8-100(a) Care & Maintenance Trust Fund and Merchandise Account reports are up to date.)
  • Plat (Plat of the land used (or to be used) for the cemetery showing the county or municipality and the names of the access roads.§40-8-90(A)(1)(c))
  • Acres Requirement (acreage tract of the proposed cemetery must have a minimum of 30 acres except where counties with a population less than thirty-five thousand only need a minimum of 15 acres, two of the minimum acres must be developed ready for burial, or meet Section 40-8-90(C), with evidence, by title insurance policy or certificate or certification by an attorney at law, that the applicant is the owner in fee simple of the tract of land which must contain not less than thirty acres, and may not mortgage, lease, or encumber it. In counties with a population of less than thirty-five thousand inhabitants according to the latest official United States census, the tract needs to be only fifteen acres (§40-8-90(A)(4)(c))
  • Manager Resume (Documentation of the proposed manager’s perpetual care cemetery experience. (§40-8-90(A)(1)(d)) (Chap. 21-5)
  • Development Plans (§40-8-90(A)(1)(e))
  • Title Information (Legal description of the cemetery property along with either a title information or an attorney’s certificate of title showing the land to be held in fee simple by the ownership entity and that it is free from mortgages, liens, leases or other encumbrances. (§40-8-90(A)(4)(C))
  • Rules & Regulations (Copies of the following policies, procedures or schedules (§40-8-90(A)(4)(d)
  • Memorial Purchase Policy (Policy for the use, care control, management, restriction and protection of the cemetery. (§40-8-100(C)) (Statement on purchasing memorials. (§40-8-100(D))
  • Memorial Specifications Policy (Policy on the type, design, composition, finish, specifications and installation of merchandise to be used in the cemetery. (§40-8-100(D))
  • Memorial Installation Charges (Schedule of reasonable charges related to the installation, care and maintenance of a marker. (§40-8-100(E))
  • Full Schedule of Charges (A full and complete schedule of charges for services provided by the cemetery. (§40-8-110(J) Also sales disclosures. (§40-8-100(G))
  • Sale Contract (Goods & Services)

Additional Documents needed for Sale of Cemetery (SC Code of Regulations Chapter 21-25)

  • Copy of Sale Agreement (Copy of the cemetery sale contract excluding purchase price.)
  • 11. Verification of funds in the irrevocable Care & Maintenance Trust Fund and Merchandise


  • A certificate signed by the purchaser assuming liabilities of the existing cemetery company.
  • The financial structure of the existing cemetery company.
  • A financial statement of the purchaser.
Fee Information

Initial Licensing Fees

Fees are based on one year licenses:

Perpetual Care Cemeteries greater than 10 Acres

Application fee $250

License fee $850

Perpetual Care Cemeteries less than 10 Acres

Application fee $250

License fee $400

Renewal Fees

Fees are based on one year licenses:

Perpetual Care Cemeteries greater than 10 Acres - $850

Perpetual Care Cemeteries less than 10 Acres - $400