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2019 Tennessee Code
Title 46 - Cemeteries
Chapter 7 - Trusts for Perpetual Care of Private Cemeteries
§ 46-7-104. Purpose of trust -- Expenditures for perpetual care.

Universal Citation:
TN Code § 46-7-104 (2019)
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.
  • (a) Any trust created for the perpetual care of a private cemetery to be administered by a trust corporation formed under the provisions of this chapter shall be a charitable trust for the general welfare of the citizens of the state. The board of directors of the trust corporation shall establish guidelines for disbursement that are not inconsistent with this chapter or the trust document under which it operates as trustee for the trust.

  • (b) The corpus and income from the investment of the trust for the perpetual care of a private cemetery shall be expended solely for the purpose of providing perpetual care in accordance with this chapter and the respective trust agreement, except that reasonable expenses for administration of the trust may be deducted from the income.

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