AGO Opinion Topics: ENDOWMENT CARE

A township has no power to establish an endowment care fund for cemetery maintenance.

1.  $25,000 deposit not required for burial parks under ten acres, established after June 11, 1953: $25,000 deposit is required for cemeteries containing mausoleum, columbarium, or both, established after June 11, 1953, though under ten acres.2.  Cemetery established after June 11, 1953, then under ten acres as straight burial park, which expands to exceed ten acres, must deposit $25,000 before operating as endowment care cemetery. 3.  Cemetery operating under perpetual care before June 11, 1953, under ten acres, need not deposit $25,000 in order to expand to exceed ten acres and operate on endowment care.