This subtitle does not apply to a cemetery that: has less than 1 acre available for burial; or is owned and operated by: a county; a municipal corporation; a church; a synagogue; a religious organization; a nonprofit organization created before 1900 by an act of the General Assembly; a family and does not conduct public sales; or a State veterans agency. This subtitle does not apply to the sale of a below–ground earth–covered chamber. This subtitle does not amend a trust agreement covering a perpetual care fund that existed on or before July 1, 1973, except as to: the appointment of a successor trustee or cotrustee; deposits into the fund after July 1, 1973; and the withdrawal from the fund of income on deposits made after July 1, 1973.