IC 23-14-50
    Chapter 50. The Nature of Cemetery Funds

IC 23-14-50-1
Application of chapter
    Sec. 1. (a) Except as provided in subsection (b), this chapter doesnot apply to:
        (1) a cemetery owned by a municipal corporation or othergovernmental unit;
        (2) a religious cemetery; or
        (3) a cemetery:
            (A) that is ten (10) acres or less in size;
            (B) that is owned and operated entirely and exclusively bya nonprofit mutual association in existence on June 14,1939; and
            (C) in which burials have taken place before June 14, 1939.
    (b) If a cemetery described in subsection (a)(3) directly orindirectly:
        (1) constructs or permits to be constructed any structure, aboveor below ground, and offers interment rights in the structure forsale to the general public; or
        (2) acquires:
            (A) additional land; or
            (B) an interest in additional land;
        causing the cemetery to exceed ten (10) acres in size;
this chapter applies to the whole of the cemetery.
As added by P.L.52-1997, SEC.24.

IC 23-14-50-2
Charitable and eleemosynary purpose of funds
    Sec. 2. (a) The accumulation and holding of:
        (1) the funds authorized by IC 23-14-48 and IC 23-14-49-2; and
        (2) contributions to those funds;
are expressly permitted and shall be considered to be for a charitableand eleemosynary purpose.
    (b) The funds and contributions referred to in subsection (a) areconsidered to be a provision:
        (1) for the discharge of a duty due from the person or personscontributing to the fund to the person or persons whose remainsare or will be interred in the cemetery; and
        (2) for the benefit and protection of the public by preserving,beautifying, and keeping cemeteries from becoming places ofreproach and desolation in the communities in which they aresituated.
    (c) A fund referred to in subsection (a) or a payment, gift, grant,bequest, or other contribution to the fund:
        (1) is not invalid by reason of any indefiniteness or uncertaintyof the persons designated as beneficiaries in the instrumentscreating the fund; and
        (2) is not invalid as violating any law against perpetuities or

suspension of the power of alienation of title to property.
As added by P.L.52-1997, SEC.24.

IC 23-14-50-3
Trustee's relief from duties
    Sec. 3. If:
        (1) any gift, grant, bequest, donation, or other property held bythe owner of a cemetery for cemetery purposes is held by thecemetery owner as a trust of any kind; or
        (2) the owner of a cemetery is a beneficiary of any trust estatefor cemetery purposes;
the trustee of the trust is relieved of the duties otherwise imposedupon the trustee by IC 30-4-5-12 through IC 30-4-5-15.
As added by P.L.52-1997, SEC.24.