N.Y. Estates, Powers & Trusts Law § 8-1.5: Trusts for cemetery purposes

§ 8-1.5 Trusts for cemetery purposes

Dispositions of property in trust for the purpose of the perpetual

care, maintenance, improvement or embellishment of cemeteries or private

burial lots in cemeteries, and the roadways, lawns, hedges, walks,

fences, monuments, structures and tombs in such cemeteries or on such

private burial lots are permitted and shall be deemed to be for

charitable and benevolent purposes. Such dispositions are not invalid by

reason of any indefiniteness or uncertainty of the persons designated as

beneficiaries, nor shall they be invalid as violating any existing rule

against perpetuities. Nothing herein contained shall affect any existing

authority of the courts to determine the reasonableness of the amount of

such disposition. Any cemetery association may act as trustee of and

execute any such trust with respect to lots, roadways, lawns, hedges,

walks, fences, monuments, structures and tombs both within its own

cemetery limits and outside of any cemetery under its control but within

the county where such cemetery is located, whether or not such power is

included among its corporate powers.