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 does
not apply to:
(1) a cemetery owned by a municipal corporation or other
governmental 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 by
a 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 or
indirectly:
(1) constructs or permits to be constructed any structure, above
or below ground, and offers interment rights in the structure for
sale 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 charitable
and eleemosynary purpose.
(b) The funds and contributions referred to in subsection (a) are
considered to be a provision:
(1) for the discharge of a duty due from the person or persons
contributing to the fund to the person or persons whose remains
are 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 of
reproach and desolation in the communities in which they are
situated.
(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 uncertainty
of the persons designated as beneficiaries in the instruments
creating 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 by
the owner of a cemetery for cemetery purposes is held by the
cemetery owner as a trust of any kind; or
(2) the owner of a cemetery is a beneficiary of any trust estate
for cemetery purposes;
the trustee of the trust is relieved of the duties otherwise imposed
upon the trustee by IC 30-4-5-12 through IC 30-4-5-15. As added by P.L.52-1997, SEC.24.
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 does
not apply to:
(1) a cemetery owned by a municipal corporation or other
governmental 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 by
a 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 or
indirectly:
(1) constructs or permits to be constructed any structure, above
or below ground, and offers interment rights in the structure for
sale 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 charitable
and eleemosynary purpose.
(b) The funds and contributions referred to in subsection (a) are
considered to be a provision:
(1) for the discharge of a duty due from the person or persons
contributing to the fund to the person or persons whose remains
are 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 of
reproach and desolation in the communities in which they are
situated.
(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 uncertainty
of the persons designated as beneficiaries in the instruments
creating 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 by
the owner of a cemetery for cemetery purposes is held by the
cemetery owner as a trust of any kind; or
(2) the owner of a cemetery is a beneficiary of any trust estate
for cemetery purposes;
the trustee of the trust is relieved of the duties otherwise imposed
upon the trustee by IC 30-4-5-12 through IC 30-4-5-15. As added by P.L.52-1997, SEC.24.
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 does
not apply to:
(1) a cemetery owned by a municipal corporation or other
governmental 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 by
a 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 or
indirectly:
(1) constructs or permits to be constructed any structure, above
or below ground, and offers interment rights in the structure for
sale 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 charitable
and eleemosynary purpose.
(b) The funds and contributions referred to in subsection (a) are
considered to be a provision:
(1) for the discharge of a duty due from the person or persons
contributing to the fund to the person or persons whose remains
are 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 of
reproach and desolation in the communities in which they are
situated.
(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 uncertainty
of the persons designated as beneficiaries in the instruments
creating 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 by
the owner of a cemetery for cemetery purposes is held by the
cemetery owner as a trust of any kind; or
(2) the owner of a cemetery is a beneficiary of any trust estate
for cemetery purposes;
the trustee of the trust is relieved of the duties otherwise imposed
upon the trustee by IC 30-4-5-12 through IC 30-4-5-15. As added by P.L.52-1997, SEC.24.
