Q. I am connected to a shul that has a large amount of shaimos. Must shaimos be buried in a cemetery or can they be placed under the foundation of a building? if yes, then must the building be a Jewish/frum institution?

A. Objects that are or contain Kedusha differ in the strength of their holiness, therefore when they are no more fit for use and have to be put away, they also differ in the ways we have to dispose or keep them.

The highest Kedusha in our days would apply to a Sefer Torah and as mentioned in Shulchan Aruch (O.H. 154: 5)
it must be encased and sealed in an earthenware container or in a durable hard plastic container or inside various heavy duty plastic bags, as many as necessary for similar preservation.

Mishna Berura (22) adds that the same applies to Neviim and Kesubim written on parchment similar to the Torah. Piskei Teshuvos (154: 13) adds Tefilin and Mezuzos.
These items are then buried in a Jewish cemetery, preferably together with or in the vicinity of the grave of a Torah scholar.

Horav Shlomo Miller’s Shlit’a opinion is that the Sefer Torah after being properly prepared, should be buried next to the burial coffin of the Torah scholar.

Rabbi A. Bartfeld as revised by Horav Dovid Pam, Horav Aharon Miller, Horav Chanoch
Ehrentreu Shlit’a and Horav Kalman Ochs Shlit’a.