California Health and Safety Code ARTICLE 2 - Care of Active Cemeteries

• Section 8725.
  A cemetery authority that maintains a cemetery may place its cemetery under endowment care and establish, maintain, and operate an endowment care fund. Endowment care...
• Section 8726.
  (a) The principal of all funds for endowment care shall be invested and the income only may be used for the care, maintenance, and embellishment of...
• Section 8726.1.
  (a) If a cemetery authority establishes an endowment care fund, the fund shall be subject to a net income distribution method that requires all of the...
• Section 8726.2.
  (a) On or after January 1, 2020, a cemetery authority, its board of trustees, or its corporate trustee may apply to the Cemetery and Funeral Bureau...
• Section 8728.
  The cemetery authority may from time to time adopt plans for the general care, maintenance, and embellishment of its cemetery, and charge and collect from...
• Section 8729.
  Upon payment of the purchase price and the amount fixed as a proportionate contribution for endowment care, there may be included in the deed of...
• Section 8730.
  Upon the application of an owner of any plot, and upon the payment by him of the amount fixed as a reasonable and proportionate contribution...
• Section 8731.
  (a)  The cemetery authority may appoint a board of trustees of not less than three in number as trustees of its endowment care fund. The...
• Section 8732.
  Not more than one member of the board of trustees of an endowment care fund may have a proprietary interest in the cemetery authority.(Repealed and...
• Section 8732.1.
  Each individual trustee of an endowment care fund shall be a resident of this State, and a corporate trustee shall be qualified to do business...
• Section 8733.
  No sum in excess of 5 percent of the net income derived from an endowment care fund, or special care fund, or both, in any...
• Section 8733.5.
  In lieu of the appointment of a board of trustees of its endowment care fund, any cemetery authority may appoint as sole trustee of its...
• Section 8734.
  (a)  Except as provided in subdivisions (b), (c), and (d), the board of trustees or corporate trustee of an endowment care fund or one or...
• Section 8735.
  A cemetery authority which has established an endowment care fund may take, receive, and hold as a part of or incident to the fund any...
• Section 8736.
  The endowment care fund and all payments or contributions to it are hereby expressly permitted as and for charitable and eleemosynary purposes. Endowment care is...
• Section 8737.
  No payment, gift, grant, bequest, or other contribution for general endowment care is invalid by reason of any indefiniteness or uncertainty of the persons designated...
• Section 8738.
  An endowment care cemetery is one which has deposited in its endowment care fund the minimum amounts heretofore required by law and shall hereafter have...
• Section 8738.1.
  In addition to the requirements of Section 8738 any endowment care cemetery hereafter established shall also have deposited in its endowment care fund the additional...
• Section 8738.2.
  The endowment care fund under the provisions of this code shall be kept separate and apart from all other cemetery funds. Separate records and books...
• Section 8739.
  A nonendowment care cemetery is one that does not have deposited in an endowment care fund the minimum amounts required by law.(Amended by Stats. 1951,...
• Section 8739.1.
  Any cemetery established, on or after September 7, 1955, or excluded from the exemption provided in subdivision (c) of Section 8250 by virtue of paragraph...
• Section 8740.
  A cemetery which otherwise complies with Section 8738 may be designated an endowment care cemetery even though it contains a small section which may be...
• Section 8741.
  Each endowment care cemetery shall post in a conspicuous place at or near the entrance of the cemetery and at its administration building and readily...
• Section 8743.
  Each nonendowment care cemetery or the Cemetery and Funeral Bureau shall post in a conspicuous place in the office or offices where sales are conducted...
• Section 8744.
  There shall be printed at the head of all contracts, agreements, statements, receipts, literature and other publications of nonendowment care cemeteries the following form:“This institution...
• Section 8745.
  All the information appearing on the signs and report filed in the cemetery office shall be revised annually and verified by the president and secretary,...
• Section 8746.
  Any person, partnership, corporation, association, or his, her, or its agents or representatives, who shall violate any of the provisions of this article, except as...
• Section 8747.5.
  Each cemetery shall at all times maintain and keep within the State of California all books, accounts, records, cash and evidences of investments of its...
• Section 8748.
  Where an endowment care mausoleum or mausoleum-columbarium is operated within an endowment care cemetery and the cemetery corporations or cemetery authorities owning or operating each...

Last modified: October 22, 2018