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2023 California Code
Health and Safety Code - HSC
DIVISION 8 - CEMETERIES
PART 3 - PRIVATE CEMETERIES
CHAPTER 5 - Endowment and Special Care
ARTICLE 2 - Care of Active Cemeteries
Section 8725.

Universal Citation:
CA Health & Safety Code § 8725 (2023)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
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8725. A cemetery authority that maintains a cemetery may place its cemetery under endowment care and establish, maintain, and operate an endowment care fund. Endowment care and special care funds consisting of trust funds created by irrevocable trust agreements may be commingled for investment and the net income therefrom shall be divided between the endowment care and special care funds in the proportion that each fund contributed to the principal sum invested. Special care funds derived from trusts created by a revocable agreement shall not be commingled for investment and shall be accounted for separately from all other funds. The funds may be held in the name of the cemetery authority, its directors, or in the name of the trustees appointed by the cemetery authority.

(Amended by Stats. 2017, Ch. 750, Sec. 2. (AB 926) Effective January 1, 2018.)

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