US Laws, Codes, Statutes & Cases

                                  TITLE  27
                         CEMETERIES AND CREMATORIUMS
                                  CHAPTER 4
                         ENDOWMENT CARE CEMETERY ACT
    27-410.  FUNDS DEEMED FOR CHARITABLE PURPOSE -- TAX EXEMPT -- FUTURE
INTERESTS. The endowed care funds authorized herein and all sums paid therein
or contributed thereto are, and each thereof are, hereby expressly permitted
and shall be deemed to be for charitable purposes. Such endowed care shall be
deemed to be provisioned for the discharge of the duty due from the person or
persons contributing thereto to the persons interred and to be interred in the
cemetery, and likewise a provision for the benefit and protection of the
public by preserving and keeping cemeteries from becoming places of disrepair,
reproach and desolation in the communities in which they are situated. The
trust funds authorized herein, the income therefrom, and the moneys received
under any contract providing for care of a burial space, and deposited in the
trust fund shall be exempt from taxation. No payment, gift, grant, bequest or
other contribution for such general endowed care shall be deemed to be invalid
by reason of any indefiniteness or uncertainty of the persons designated as
beneficiaries in the instruments creating such trust, nor shall said fund or
any contribution thereto be deemed to be invalid as violating any law against
perpetuities or the suspension of the power of alienation of title to
property.