Endowment Care Cemeteries

An “endowed care cemetery,” also called a “perpetual cemetery,” is a cemetery where lots that are sold are represented to receive perpetual maintenance and oversight. The “endowed care” is provided without extra cost to the purchaser after initial payment for a lot or burial space. These cemeteries are required to establish an irrevocable trust fund amounting to at least $50,000 solely for the continued care of the cemetery. The Endowment Care Cemetery Act is overseen by the Securities Bureau of the Department.