Section 523I.503. Authority to receive gifts and deposits for care — certificates.
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1. A governmental subdivision that is a trustee for the perpetual maintenance of a cemetery may adopt reasonable rules governing the receipt of a gift or grant from any source.
2. A governmental subdivision that is a trustee for a person shall accept the amount the governmental subdivision requires for permanent maintenance of an interment space on behalf of that person or a decedent.
3. A governmental subdivision’s acceptance of a deposit for permanent maintenance of an interment space constitutes a perpetual trust for the designated interment space.
4. Upon acceptance of a deposit, a governmental subdivision’s secretary, clerk, or mayor shall issue a certificate in the name of the governmental subdivision to the trustee or depositor. The certificate shall state all of the following:
a. The depositor’s name.
b. The amount and purpose of the deposit.
c. The location, with as much specificity as possible, of the interment space to be maintained.
d. Other information required by the governmental subdivision.
5. An individual, association, foundation, or corporation that is interested in the maintenance of a neglected cemetery in a governmental subdivision’s possession and control may donate funds to the cemetery’s perpetual trust fund to beautify and maintain the entire cemetery or burial grounds generally.