2006 New York Code - Trusts For Cemetery Purposes

 
  § 8-1.5 Trusts for cemetery purposes
    Dispositions  of  property  in  trust for the purpose of the perpetual
  care, maintenance, improvement or embellishment of cemeteries or private
  burial lots in cemeteries,  and  the  roadways,  lawns,  hedges,  walks,
  fences,  monuments,  structures  and tombs in such cemeteries or on such
  private burial lots  are  permitted  and  shall  be  deemed  to  be  for
  charitable and benevolent purposes. Such dispositions are not invalid by
  reason of any indefiniteness or uncertainty of the persons designated as
  beneficiaries,  nor shall they be invalid as violating any existing rule
  against perpetuities. Nothing herein contained shall affect any existing
  authority of the courts to determine the reasonableness of the amount of
  such disposition. Any cemetery association may act  as  trustee  of  and
  execute  any  such  trust with respect to lots, roadways, lawns, hedges,
  walks, fences, monuments, structures  and  tombs  both  within  its  own
  cemetery limits and outside of any cemetery under its control but within
  the  county where such cemetery is located, whether or not such power is
  included among its corporate powers.