NC S607

Exempts columbariums built on grounds of private gated or self-contained retirement communities from North Carolina cemetery regulations under Article 9 of Chapter 65.

Columbarium must be funded solely by residents of the retirement community and reserved exclusively for their use to qualify for exemption.

Adds new subsection (d) to G.S. 65-47 establishing the exemption while preserving existing exemptions for governmental agencies, churches, and certain fraternal organizations.

Becomes effective upon enactment.