41-3212 — INSTITUTIONS

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                                  TITLE  41
                                  INSURANCE
                                  CHAPTER 32
                         FRATERNAL BENEFIT SOCIETIES
    41-3212.  INSTITUTIONS. (1) A society may create, maintain and operate, or
may establish organizations to operate, not for profit institutions to further
the purposes permitted in section 41-3205(1)(b), Idaho Code.  Such
institutions may furnish services free or at a reasonable charge.  Any real or
personal property owned, held or leased by the society for this purpose shall
be reported in every annual statement but shall not be allowed as an admitted
asset of such society.
    (2)  No society shall own or operate funeral homes or undertaking
establishments.