Funeral activities involve multi-faceted public interests, including personal or property right, society resources, public health and natural environment. Therefore, many national governments in developed countries tend to show strict attitude to ensure the operators can shoulder the social responsibility of sustainable managements. Since UK, USA and Canada permit profit-making funeral services, they require the operators to set aside part of their revenue as mutual fund, which will be used for future maintenance and management. The cemetery fund in USA and Canada are mainly utilized to deal with the debts or damages liabilities of operators.
On the other hand, Article 36 of the R.O.C. Mortuary Service Administration Act also requires operators of private or public property cemeteries or columbarium to appropriate 2% of the fee in addition to the management fees to the municipal or county (city) competent authority for the establishment of funeral facilities operations and a management fund, which will cope with repair and management costs when a major accident hits or abnormal operations occur due to poor management. However, the land itself only has the problems of maintenance and management, rather than sustainability. As a result, to defend the rights of the dead and their families, we should design different policies for different funeral methods from the perspective of land planning.