And the fact that they are licensed as a cemetery

This isn't exactly the case. CI accepted licensure as a cemetery in 2004 without giving up any of its legal claims, and reached an agreement acknowledging its many differences from traditional cemeteries. And more recently, as you can read here:

In the spirit of de-regulation -- and thanks to David Ettinger -- the new Republican government of Michigan has decided that CI no longer needs to be regulated as a cemetery. CI can again perfuse patients at the CI facility -- as we were able to do before becoming classified as a cemetery in 2004.