California Code, Insurance Code - INS § 11032

Maintenance, treatment and proper attendance in any such institution may be furnished free or a reasonable charge may be made therefor, but no such institution shall be operated for profit.  Excepting a society relieved of the requirement of maintaining a separation of funds pursuant to the provisions of Section 11120, no part of the cost or expense of creating, maintaining or operating such institution shall be defrayed or paid out of the mortuary, sick or disability funds of a society.  The society shall maintain a separate accounting of any disbursements under this section and report them in its annual statement.  No society shall own or operate funeral homes or undertaking establishments.