Tennessee Code Title 46. Cemeteries § 46-1-106

(1) Cemeteries owned by municipalities;

(2) Cemeteries owned by churches, associations of churches, or church governing bodies;

(3) Cemeteries owned by religious organizations;

(4) Family burial grounds; or

(5) Cemeteries owned by general welfare corporations created by special act of the general assembly; provided, that the cemeteries are not operated for profit and no funds of the cemeteries are used or expended, directly or indirectly, to compensate a sales contractor, sales manager or promoter of the cemetery; provided, that nothing in this subdivision (a)(5) shall prevent a cemetery owned by a church, association of churches or church governing body that has owned the cemetery for a period of five (5) years, and has operated the cemetery for religious purposes and not for profit during the period, from compensating a sales manager, sales contractor or promoter.

(1) The age of the cemetery;

(2) The remaining area for future use;

(3) The sale of lots over the preceding ten (10) years; and

(4) The population of the community normally served by the cemetery.