After recording the plat as hereinbefore provided, and subject to the further provisions of this chapter relating to the sale of lots, crypts, and niches, the sale of lots, crypts, and niches may be made for the sole purpose of interments under such rules and regulations as may be imposed by the agency owning the cemetery, community mausoleum, or columbarium, and no part of the proceeds from such sales or other income shall ever be divided among its members, but shall be used exclusively for the purposes of the cemetery, community mausoleum, or columbarium, or placed in the perpetual care fund thereof, the income thereof to be so used.