Drafting legislation governing burial service is the responsibility of the Ministry of Education and Culture. Maintaining public graveyards is a statutory task of the Evangelical Lutheran Church of Finland.
A burial place can also be bought in special non-denominational graveyards. The non-denominational area is an area clearly marked off from the rest of the cemetery or a separate cemetery.
Graveyards may also be maintained by Orthodox congregations, local authorities and, when authorised, other organisations and foundations.
The purpose of the Burials Act is to promote the realisation of freedom of religion and conscience in interment, and to ensure that due respect is paid to the memory of the deceased. The main consideration in the Act is to ensure dignity and respect in the handling of the body and ashes.