Hawaii Revised Statutes Division 2. Business § 441-22.1

(a) The director shall exempt any cemetery authority from the provisions of this chapter upon proof satisfactory to the director that the cemetery authority does not sell for financial profit; provided that a cemetery authority exempted under this section shall be required to comply with any provision of this chapter upon order by the director.

(b) Any church granted an exemption under this section shall be exempt from all requirements of this chapter. Any entity that is exempt as a church under federal tax law shall be considered a church for purposes of this section.