reglab/statecodes huggingface dataset:
2023 California Code › Health and Safety Code - HSC › DIVISION 8 - CEMETERIES › PART 3 - PRIVATE CEMETERIES › CHAPTER 5 - Endowment and Special Care › ARTICLE 2 - Care of Active Cemeteries › Section 8726.1.

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 following:
(1) The trustee of the endowment care fund shall create a reserve from which principal losses may be replaced by setting aside a reasonable percentage of the income from the fund.
(2) The trustee may also set aside, out of income or net capital gains from investments, reserves for future maintenance, repair, replacement, or restoration of property or embellishments in the cemetery that may be necessary or desirable as a result of wear, deterioration, accident, damage, or destruction.
(3) The total amount of these reserves for maintenance, repair, and restoration shall not at any time exceed 10 percent of the endowment care fund.
(4) As used in this section, “net capital gains” means the amount by which cumulative realized capital gains since the establishment of the endowment care fund exceed the sum of cumulative realized capital losses since the establishment of the endowment care fund and capital gains previously set aside in reserve.
(5) Additions to the reserve in any year from net capital gains shall not exceed one-half the difference between the capital gains and the capital losses during the year.
(6) Net capital gains not set aside in reserve in any given year shall become a part of the principal of the endowment care fund.
(b) Notwithstanding subdivision (a), a cemetery authority may convert its endowment care fund from a net income distribution method to a unitrust distribution method if it obtains prior approval from the Cemetery and Funeral Bureau pursuant to Section 8726.2.
(Amended by Stats. 2017, Ch. 750, Sec. 4. (AB 926) Effective January 1, 2018.)
2023 California Code › Health and Safety Code - HSC › DIVISION 8 - CEMETERIES › PART 3 - PRIVATE CEMETERIES › CHAPTER 5 - Endowment and Special Care › ARTICLE 2 - Care of Active Cemeteries › Section 8726.3.

8726.3. (a) Notwithstanding any other law, the principal of the trust fund of a cemetery and all income from it shall be exempt from seizure, under any writ, mandate, or process, including bankruptcy, by any private entity, including, but not limited to, creditors of the beneficiaries, the trustee, or any person owning, operating, managing, conducting, or providing perpetual or endowed care to or for the cemetery for which the trust fund was created. In the event of seizure by any public entity, the principal and income of the trust fund shall only be available for the care, maintenance, and embellishment of that cemetery.
(b) If ownership of a cemetery authority is transferred pursuant to Section 8585, the principal and income of the trust fund shall only be available for the care, maintenance, and embellishment of that cemetery property in accordance with the provisions of law and the resolutions, bylaws, rules, and regulations or other actions or instruments of the cemetery authority.
(Added by Stats. 2019, Ch. 309, Sec. 2. (AB 795) Effective January 1, 2020.)
2023 California Code › Health and Safety Code - HSC › DIVISION 8 - CEMETERIES › PART 3 - PRIVATE CEMETERIES › CHAPTER 5 - Endowment and Special Care › ARTICLE 2 - Care of Active Cemeteries › Section 8728.

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 all subsequent purchasers of plots such reasonable sum as, in the judgment of the cemetery authority, will aggregate a fund, the reasonable income from which will provide care, maintenance and embellishment.
(Amended by Stats. 1951, Ch. 176.)
2023 California Code › Health and Safety Code - HSC › DIVISION 8 - CEMETERIES › PART 3 - PRIVATE CEMETERIES › CHAPTER 5 - Endowment and Special Care › ARTICLE 2 - Care of Active Cemeteries › Section 8729.

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 conveyance or by separate instrument an agreement to use the income from such endowment care fund for the care, maintenance, and embellishment in accordance with the plan adopted, for the cemetery and its appurtenances to the proportionate extent the income received by the cemetery authority from the contribution will permit.
(Amended by Stats. 1951, Ch. 176.)
2023 California Code › Health and Safety Code - HSC › DIVISION 8 - CEMETERIES › PART 3 - PRIVATE CEMETERIES › CHAPTER 5 - Endowment and Special Care › ARTICLE 2 - Care of Active Cemeteries › Section 8730.

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 for endowment care a cemetery authority may enter into an agreement with him to use the income from such fund for the care of his plot and its appurtenances.
(Amended by Stats. 1951, Ch. 176.)
2023 California Code › Health and Safety Code - HSC › DIVISION 8 - CEMETERIES › PART 3 - PRIVATE CEMETERIES › CHAPTER 5 - Endowment and Special Care › ARTICLE 2 - Care of Active Cemeteries › Section 8731.

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 members of the board of trustees shall hold office subject to the direction of the cemetery authority.
(b) If within 30 days after notice of nonreceipt by the Cemetery and Funeral Bureau or other agency with regulatory authority over cemetery authorities, the cemetery authority fails to file the report required by Section 7612.6 of the Business and Professions Code, or if the report is materially not in compliance with law or the endowment care fund is materially not in compliance with law, the cemetery authority may be required to appoint as sole trustee of its endowment care fund under Section 8733.5, any bank or trust company qualified under the provisions of the Banking Law (Division 1 (commencing with Section 99) of the Financial Code) to engage in the trust business. That requirement may be imposed by the Cemetery and Funeral Bureau or other agency with regulatory authority over cemetery authorities, provided that the cemetery authority has received written notice of the alleged violation and has been given the opportunity to correct the alleged violation, and there has been a finding of a material violation in an administrative hearing.
(c) (1) Each member of the board of trustees shall provide signatory acknowledgment of understanding of the role of a trustee in managing trust funds in the following areas:
(A) Trustee duties, powers, and liabilities as contained in Part 4 (commencing with Section 16000) of Division 9 of the Probate Code.
(B) Reporting and regulatory requirements contained in Article 1.5 (commencing with Section 7611) of Chapter 12 of Division 3 of the Business and Professions Code.
(C) Provisions related to the care of active cemeteries contained in Chapter 5 (commencing with Section 8700) of Part 3 of Division 8.
(2) The signatory acknowledgment shall be retained by the cemetery authority during the duration of the trustee’s term of office.
(Amended by Stats. 2018, Ch. 571, Sec. 33. (SB 1480) Effective January 1, 2019.)
2023 California Code › Health and Safety Code - HSC › DIVISION 8 - CEMETERIES › PART 3 - PRIVATE CEMETERIES › CHAPTER 5 - Endowment and Special Care › ARTICLE 2 - Care of Active Cemeteries › Section 8732.

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 added by Stats. 1976, Ch. 729.)
2023 California Code › Health and Safety Code - HSC › DIVISION 8 - CEMETERIES › PART 3 - PRIVATE CEMETERIES › CHAPTER 5 - Endowment and Special Care › ARTICLE 2 - Care of Active Cemeteries › Section 8732.1.

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 in this State.
(Added by Stats. 1955, Ch. 595.)
2023 California Code › Health and Safety Code - HSC › DIVISION 8 - CEMETERIES › PART 3 - PRIVATE CEMETERIES › CHAPTER 5 - Endowment and Special Care › ARTICLE 2 - Care of Active Cemeteries › Section 8733.

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 year shall be paid as compensation to the board of trustees for its services as trustee. This amount shall be the total compensation from the fund to be paid to a trustee for services. For purposes of this section, “net income” means the amount of income remaining after reasonable administrative expenses, including bookkeeping, postage, taxes, and other costs directly related to generating income to the trust fund, have been deducted from the gross income derived from the fund.
(Amended by Stats. 1997, Ch. 142, Sec. 10. Effective January 1, 1998.)
2023 California Code › Health and Safety Code - HSC › DIVISION 8 - CEMETERIES › PART 3 - PRIVATE CEMETERIES › CHAPTER 5 - Endowment and Special Care › ARTICLE 2 - Care of Active Cemeteries › Section 8733.5.

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 endowment care fund any bank or trust company qualified under the provisions of the Banking Law (Division 1 (commencing with Section 99) of the Financial Code) to engage in the trust business. If a cemetery authority appoints a bank or trust company, the sum paid to the bank or trust company may exceed 5 percent of the net income derived from the endowment care fund, or special care fund, or both, notwithstanding Section 8733.
(Amended by Stats. 1997, Ch. 142, Sec. 11. Effective January 1, 1998.)
2023 California Code › Health and Safety Code - HSC › DIVISION 8 - CEMETERIES › PART 3 - PRIVATE CEMETERIES › CHAPTER 5 - Endowment and Special Care › ARTICLE 2 - Care of Active Cemeteries › Section 8734.

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 more special care funds shall file a fidelity bond executed by an admitted surety insurer with the Cemetery and Funeral Bureau in the amount of fifty thousand dollars ($50,000), guaranteeing payment to each such fund of any monetary loss incurred by the fund occasioned by acts of fraud or dishonesty by the trustees or trustee. The board of trustees or corporate trustee of both an endowment care fund and one or more special care funds need file only one such bond.
(b)  Any cemetery authority which has a fidelity bond on all officers and employees issued by an admitted surety insurer and which by its terms would cover any acts of fraud or dishonesty by the trustees or corporate trustee of its endowment and special care funds need not file a separate bond with the Cemetery and Funeral Bureau as provided in subdivision (a), but shall submit to the Cemetery and Funeral Bureau satisfactory evidence of such a fidelity bond. Such fidelity bond, except as provided in subdivision (c), shall provide at least fifty thousand dollars ($50,000) specifically designated to guarantee payment of any monetary loss incurred by the endowment care or special care funds of the cemetery authority occasioned by any acts of fraud or dishonesty by the board of trustees or corporate trustee thereof.
(c)  Upon application, the Cemetery and Funeral Bureau may reduce the amount of the bond required pursuant to this section if moneys in the endowment care fund and special care funds administered by the applicant board of trustees or corporate trustee are substantially less than fifty thousand dollars ($50,000). In such cases, the Cemetery and Funeral Bureau may permit filing of a bond pursuant to subdivision (a) or (b) which, while the bond is on file, is not less than the aggregate amount of all moneys in the endowment care fund and special care funds administered by the applicant. If the Cemetery and Funeral Bureau permits exceptions pursuant to this subdivision, it shall adopt procedures to assure that affected bonds do not fall below such amount.
(d)  The trustees or corporate trustee of an endowment care fund or special care fund shall take no action respecting trust funds unless there is on file with the bureau a bond as required by this section. The Cemetery and Funeral Bureau may suspend the certificate of authority of any cemetery authority having endowment or special care funds with respect to which there is no bond on file with the bureau as required by this section, or whenever such a bond falls below the amount required by this section.
(e)  Any state or national bank authorized to engage in the trust business pursuant to Division 1 (commencing with Section 99) of the Financial Code shall be exempt from the requirements of this section.
(Amended by Stats. 2000, Ch. 568, Sec. 253. Effective January 1, 2001.)
2023 California Code › Health and Safety Code - HSC › DIVISION 8 - CEMETERIES › PART 3 - PRIVATE CEMETERIES › CHAPTER 5 - Endowment and Special Care › ARTICLE 2 - Care of Active Cemeteries › Section 8735.

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 property, real, personal or mixed, bequeathed, devised, granted, given or otherwise contributed to it for its endowment care fund.
(Amended by Stats. 1951, Ch. 176.)
2023 California Code › Health and Safety Code - HSC › DIVISION 8 - CEMETERIES › PART 3 - PRIVATE CEMETERIES › CHAPTER 5 - Endowment and Special Care › ARTICLE 2 - Care of Active Cemeteries › Section 8736.

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 a provision for the discharge of a duty due from the persons contributing to the persons interred and to be interred in the cemetery and a provision for the benefit and protection of the public by preserving and keeping cemeteries from becoming unkept and places of reproach and desolation in the communities in which they are situated.
(Amended by Stats. 1951, Ch. 176.)
2023 California Code › Health and Safety Code - HSC › DIVISION 8 - CEMETERIES › PART 3 - PRIVATE CEMETERIES › CHAPTER 5 - Endowment and Special Care › ARTICLE 2 - Care of Active Cemeteries › Section 8737.

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 as beneficiaries, nor is the fund or any contribution to it invalid as violating any law against perpetuities or the suspension of the power of alienation of title to property.
(Amended by Stats. 1951, Ch. 176.)
2023 California Code › Health and Safety Code - HSC › DIVISION 8 - CEMETERIES › PART 3 - PRIVATE CEMETERIES › CHAPTER 5 - Endowment and Special Care › ARTICLE 2 - Care of Active Cemeteries › Section 8738.

8738. (a) For purposes of this section, “net price” means the retail price less any discounts the cemetery provides to consumers for the purchase of an interment space.
(b) 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 deposited in its endowment care fund at the time of or not later than completion of the initial sale not less than the following amounts for plots sold or disposed of:
(1) Either 10 percent of net price or two hundred fifty dollars ($250), whichever is greater, with a required deposit not to exceed ten thousand dollars ($10,000), for each grave.
(2) Either 10 percent of net price or one hundred fifty dollars ($150), whichever is greater, with a required deposit not to exceed ten thousand dollars ($10,000), for each niche.
(3) Either 10 percent of net price or two hundred fifty dollars ($250), whichever is greater, with a required deposit not to exceed ten thousand dollars ($10,000), for each crypt.
(4) Either 10 percent of net price or one hundred fifty dollars ($150), whichever is greater, for the cremated or hydrolyzed remains of each deceased person scattered in the cemetery at a garden or designated open area that is not an interment site subject to paragraph (1).
(c) This section shall become operative on January 1, 2024.
(Repealed (in Sec. 6) and added by Stats. 2021, Ch. 442, Sec. 7. (AB 651) Effective January 1, 2022. Operative January 1, 2024, by its own provisions.)
2023 California Code › Health and Safety Code - HSC › DIVISION 8 - CEMETERIES › PART 3 - PRIVATE CEMETERIES › CHAPTER 5 - Endowment and Special Care › ARTICLE 2 - Care of Active Cemeteries › Section 8738.1.

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 sum of twenty-five thousand dollars ($25,000), or thirty-five thousand dollars ($35,000) if established on or after January 1, 1977, before disposing of any plot or making any sale thereof.
(Amended by Stats. 1976, Ch. 525.)
2023 California Code › Health and Safety Code - HSC › DIVISION 8 - CEMETERIES › PART 3 - PRIVATE CEMETERIES › CHAPTER 5 - Endowment and Special Care › ARTICLE 2 - Care of Active Cemeteries › Section 8738.2.

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 shall be kept of the endowment care fund. The amount to be deposited in the endowment care fund shall be separately shown on the original purchase agreement and a copy delivered to the purchaser. In the sale of cemetery property, no commission shall be paid a broker or salesman on the amount deposited by the purchaser in the fund.
(Added by Stats. 1955, Ch. 595.)
2023 California Code › Health and Safety Code - HSC › DIVISION 8 - CEMETERIES › PART 3 - PRIVATE CEMETERIES › CHAPTER 5 - Endowment and Special Care › ARTICLE 2 - Care of Active Cemeteries › Section 8739.

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, Ch. 176.)
2023 California Code › Health and Safety Code - HSC › DIVISION 8 - CEMETERIES › PART 3 - PRIVATE CEMETERIES › CHAPTER 5 - Endowment and Special Care › ARTICLE 2 - Care of Active Cemeteries › Section 8739.1.

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 (2) of such subdivision, shall be an endowment care cemetery.
(Amended by Stats. 1972, Ch. 1269.)
2023 California Code › Health and Safety Code - HSC › DIVISION 8 - CEMETERIES › PART 3 - PRIVATE CEMETERIES › CHAPTER 5 - Endowment and Special Care › ARTICLE 2 - Care of Active Cemeteries › Section 8740.

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 sold without endowment care, if the section is separately set off from the remainder of the cemetery and if signs are kept prominently placed around the section designating the same as a “nonendowment care section” in legible black lettering at least four inches high. There shall be printed at the head of all contracts, agreements, statements, receipts and certificates of ownership or deeds referring to plots in the section the phrase “nonendowment care” in lettering of a size and style to be approved by the Cemetery and Funeral Bureau.
No new “nonendowment care” sections shall be established, nor an existing one enlarged in an endowment care cemetery.
(Amended by Stats. 2000, Ch. 568, Sec. 254. Effective January 1, 2001.)
2023 California Code › Health and Safety Code - HSC › DIVISION 8 - CEMETERIES › PART 3 - PRIVATE CEMETERIES › CHAPTER 5 - Endowment and Special Care › ARTICLE 2 - Care of Active Cemeteries › Section 8741.

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 accessible to the public, a legible sign that shall contain the following information in the order and manner set forth below:
(a) A heading containing the words “endowment care”—which shall appear in a minimum of one-inch letters.
(b) The statement, “This is an endowment care interment property.”
(Amended by Stats. 2006, Ch. 124, Sec. 2. Effective January 1, 2007.)
2023 California Code › Health and Safety Code - HSC › DIVISION 8 - CEMETERIES › PART 3 - PRIVATE CEMETERIES › CHAPTER 5 - Endowment and Special Care › ARTICLE 2 - Care of Active Cemeteries › Section 8743.

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 and in a conspicuous place at or near the entrance of the cemetery or its administration building and readily accessible to the public, a legible sign with lettering of a size and style to be approved by the Cemetery and Funeral Bureau that shall contain the following information in the order and manner set forth below:
(a)  A heading containing the words “nonendowment care.”
(b)  This is a nonendowment care interment property.
(Amended by Stats. 2000, Ch. 568, Sec. 255. Effective January 1, 2001.)
2023 California Code › Health and Safety Code - HSC › DIVISION 8 - CEMETERIES › PART 3 - PRIVATE CEMETERIES › CHAPTER 5 - Endowment and Special Care › ARTICLE 2 - Care of Active Cemeteries › Section 8744.

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 is operated as a ‛nonendowment care’ interment property.”
The phrase “nonendowment care” shall be of a size and style to be approved by the Cemetery and Funeral Bureau.
(Amended by Stats. 2000, Ch. 568, Sec. 256. Effective January 1, 2001.)
2023 California Code › Health and Safety Code - HSC › DIVISION 8 - CEMETERIES › PART 3 - PRIVATE CEMETERIES › CHAPTER 5 - Endowment and Special Care › ARTICLE 2 - Care of Active Cemeteries › Section 8745.

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, or two officers authorized by the cemetery authority.
(Added by Stats. 1939, Ch. 339.)
2023 California Code › Health and Safety Code - HSC › DIVISION 8 - CEMETERIES › PART 3 - PRIVATE CEMETERIES › CHAPTER 5 - Endowment and Special Care › ARTICLE 2 - Care of Active Cemeteries › Section 8746.

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 provided in Section 8785, or make any willful or false statement appearing on a sign, contract, agreement, receipt, statement, literature or other publication shall be guilty of a misdemeanor.
(Amended by Stats. 1982, Ch. 897, Sec. 1.)
2023 California Code › Health and Safety Code - HSC › DIVISION 8 - CEMETERIES › PART 3 - PRIVATE CEMETERIES › CHAPTER 5 - Endowment and Special Care › ARTICLE 2 - Care of Active Cemeteries › Section 8747.5.

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 general and special care funds. They shall be readily available for inspection and examination by the Cemetery and Funeral Bureau in accordance with the provisions of the Business and Professions Code.
(Amended by Stats. 2000, Ch. 568, Sec. 257. Effective January 1, 2001.)
2023 California Code › Health and Safety Code - HSC › DIVISION 8 - CEMETERIES › PART 3 - PRIVATE CEMETERIES › CHAPTER 5 - Endowment and Special Care › ARTICLE 2 - Care of Active Cemeteries › Section 8748.

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 merge and consolidate into one cemetery authority or corporation, the endowment care funds established by each may be consolidated and merged into one endowment care fund. Such merger shall be accomplished by the execution of a declaration of trust by the successor cemetery authority or corporation, which declaration shall provide:
(a)  That the assets of each endowment care fund shall be merged and consolidated into one endowment care fund which shall be held and administered by the directors of the successor cemetery authority or the trustees appointed by them for the care, maintenance, and embellishment of both cemeteries in accordance with the provisions of this code.
(b)  That the income from such endowment care funds shall be used for the general care, maintenance, and embellishment for the cemetery as a whole, or, if the income from such consolidated fund is to be divided between such mausoleum or mausoleum-columbarium and cemetery, the proportion or manner in which it is to be divided.
(c)  That it accepts and will administer all special care funds for the purpose for which they were established and in accordance with the provisions of this code.
The declaration of trust shall be approved by all of the trustees of each endowment care fund and by the directors of the cemetery authority or corporation appointing such trustees, which approval shall be endorsed upon such declaration of trust. The declaration of trust shall not be effective unless and until approved by the Cemetery and Funeral Bureau.
An executed copy of such declaration of trust so approved shall be filed with the Cemetery and Funeral Bureau and in the office of the cemetery authority or corporation owning or operating such cemetery, where it shall be available for inspection by any owner of property therein.
Upon approval of the declaration of trust by the Cemetery and Funeral Bureau, the assets and liabilities of such endowment care funds shall be deemed merged and consolidated into one endowment care fund, and the trustees of, or appointed by, the cemetery authority or corporation handling such funds shall be immediately vested with the title to all of the assets and subject to all of the liabilities thereof. The trustees of the endowment care funds which have been thus merged or consolidated shall be relieved of any obligations or duties arising subsequent to such merger or consolidation.
(Amended by Stats. 2000, Ch. 568, Sec. 258. Effective January 1, 2001.)
2023 California Code › Health and Safety Code - HSC › DIVISION 8 - CEMETERIES › PART 3 - PRIVATE CEMETERIES › CHAPTER 5 - Endowment and Special Care › ARTICLE 3 - Investment of Endowment Funds › Section 8750.

8750. Endowment care funds shall not be used for any purpose other than to provide through income only for the reserves authorized by law and for the endowment care of the cemetery in accordance with the resolutions, by-laws, rules and regulations or other actions or instruments of the cemetery authority.
(Amended by Stats. 1951, Ch. 176.)
2023 California Code › Health and Safety Code - HSC › DIVISION 8 - CEMETERIES › PART 3 - PRIVATE CEMETERIES › CHAPTER 5 - Endowment and Special Care › ARTICLE 3 - Investment of Endowment Funds › Section 8751.

8751. The funds shall be invested and reinvested, and kept invested in:
(a)  Bonds of the United States or this state, or of any county, city and county, or city in this state.
(b)  Bonds legal for investment for savings banks in this state.
(c)  First mortgages or first trust deeds on improved real estate.
(d)  Income producing improved real estate in any city or city and county in this state.
(e)  Investment certificates in any savings and loan association organized, existing and doing business under the laws of this state.
(f)  Investments of the type enumerated for domestic incorporated insurers in Article 3, Chapter 2, Part 2, of Division 1 of the Insurance Code of this state.
(g)  By deposit in a bank which is insured by the Federal Deposit Insurance Corporation.
(h)  Shares of a duly chartered and insured federal savings and loan association.
(Amended by Stats. 1977, Ch. 496.)
2023 California Code › Health and Safety Code - HSC › DIVISION 8 - CEMETERIES › PART 3 - PRIVATE CEMETERIES › CHAPTER 5 - Endowment and Special Care › ARTICLE 3 - Investment of Endowment Funds › Section 8751.1.

8751.1. In addition to the requirements of Section 8751, the funds may be invested and reinvested and kept invested in investments of the type and in the manner as provided in Part 4 (commencing with Section 16000) of Division 9 of the Probate Code.
(Amended by Stats. 1990, Ch. 79, Sec. 12.)
2023 California Code › Health and Safety Code - HSC › DIVISION 8 - CEMETERIES › PART 3 - PRIVATE CEMETERIES › CHAPTER 5 - Endowment and Special Care › ARTICLE 4 - Special Care › Section 8775.

8775. A cemetery authority which has established an endowment care fund may also take and hold any property bequeathed, granted, or given to it in trust to apply the principal, or proceeds, or income to either or all of the following purposes:
(a)  Improvement or embellishment of all or any part of the cemetery or any lot in it.
(b)  Erection, renewal, repair, or preservation of any monument, fence, building, or other structure in the cemetery.
(c)  Planting or cultivation of trees, shrubs, or plants in or around any part of the cemetery.
(d)  Special care or ornamenting of any part of any plot, section, or building in the cemetery.
(e)  Any purpose or use not inconsistent with the purpose for which the cemetery was established or is maintained.
(Amended by Stats. 1951, Ch. 176.)
2023 California Code › Health and Safety Code - HSC › DIVISION 8 - CEMETERIES › PART 3 - PRIVATE CEMETERIES › CHAPTER 5 - Endowment and Special Care › ARTICLE 4 - Special Care › Section 8776.

8776. The sums paid in or contributed to the fund authorized by this article are hereby expressly permitted as and for a charitable and eleemosynary purpose. Such contributions are a provision for the discharge of a duty due from the persons contributing to the person or persons interred or to be interred in the cemetery and likewise a provision for the benefit and protection of the public by preserving, beautifying, and keeping cemeteries from becoming unkept and places of reproach and desolation in the communities in which they are situated. No payment, gift, grant, bequest, or other contribution for such purpose is invalid by reason of any indefiniteness or uncertainty of the persons designated as beneficiaries in the instruments creating the fund, nor is the fund or any contribution to it invalid as violating any law against perpetuities or the suspension of the power of alienation of title to property.
(Enacted by Stats. 1939, Ch. 60.)
2023 California Code › Health and Safety Code - HSC › DIVISION 8 - CEMETERIES › PART 3 - PRIVATE CEMETERIES › CHAPTER 5 - Endowment and Special Care › ARTICLE 4 - Special Care › Section 8777.

8777. All money or property received by a cemetery authority for deposit in a special care fund shall be placed in the custody of the trustee or trustees thereof within 30 days after receipt by the cemetery authority. The corpus of special care trusts shall be invested and reinvested and kept invested as authorized by Section 8778.
(Added by Stats. 1976, Ch. 729.)
2023 California Code › Health and Safety Code - HSC › DIVISION 8 - CEMETERIES › PART 3 - PRIVATE CEMETERIES › CHAPTER 5 - Endowment and Special Care › ARTICLE 4 - Special Care › Section 8778.

8778. The following shall be eligible investments for all special care trusts:
(a) Bonds of the United States or this state, or of any county, city, or city and county in this state.
(b) Bonds that are legal investments for commercial banks in this state.
(c) Certificates of deposit or other interest-bearing accounts in any bank in this state insured by the Federal Deposit Insurance Corporation.
(d) Investment certificates or shares in any state or federally chartered savings and loan association insured by the Federal Savings and Loan Insurance Corporation.
(e) Investments in first trust deeds on improved real estate, provided that the loans require monthly amortization of principal and interest and are fully amortized within 30 years or the term of the loan, whichever comes first. No loan shall be made to the cemetery authority, to the director, officer, or stockholder of a cemetery authority, or trustees of the special care funds, or to partners, relatives, agents, or employees thereof.
(f) Any investment that is lawful for endowment care funds under Sections 8751 and 8751.1.
(Amended by Stats. 2007, Ch. 307, Sec. 1. Effective January 1, 2008.)
2023 California Code › Health and Safety Code - HSC › DIVISION 8 - CEMETERIES › PART 3 - PRIVATE CEMETERIES › CHAPTER 5 - Endowment and Special Care › ARTICLE 4 - Special Care › Section 8778.5.

8778.5. Each special care trust fund established pursuant to this article shall be administered in compliance with the following requirements:
(a) (1) The board of trustees shall honor a written request of revocation by the trustor within 30 days upon receipt of the written request.
(2) Except as provided in paragraph (3), the board of trustees upon revocation of a special care trust may assess a revocation fee on the earned income of the trust only, the amount of which shall not exceed 10 percent of the trust corpus, as set forth in subdivision (c) of Section 2370 of Title 16 of the California Code of Regulations.
(3) If, prior to or upon the death of the beneficiary of a revocable special care trust, the cemetery authority is unable to perform the services of the special care trust fund agreement, the board of trustees shall pay the entire trust corpus and all earned income to the beneficiary or trustor, or the legal representative of either the beneficiary or trustor, without the imposition of a revocation fee.
(b) Notwithstanding subdivision (d) of Section 2370 of Title 16 of the California Code of Regulations, the board of trustees may charge an annual fee for administering a revocable special care trust fund, which may be recovered by administrative withdrawals from current trust income, but the total administrative withdrawals in any year shall not exceed 4 percent of the trust balance.
(c) Notwithstanding Section 8785, any person, partnership, or corporation who violates this section shall be subject to disciplinary action as provided in Article 6 (commencing with Section 7686) of Chapter 12 of Division 3 of the Business and Professions Code, or by a civil fine not exceeding five hundred dollars ($500), or by both, as determined by the Cemetery and Funeral Bureau and shall not be guilty of a crime.
(Amended by Stats. 2018, Ch. 571, Sec. 34. (SB 1480) Effective January 1, 2019.)
2023 California Code › Health and Safety Code - HSC › DIVISION 8 - CEMETERIES › PART 3 - PRIVATE CEMETERIES › CHAPTER 5 - Endowment and Special Care › ARTICLE 4 - Special Care › Section 8779.

8779. Nothing in this article shall require liquidation or transmutation of any lawful investment existing on December 31, 1976, but any reinvestment shall be governed by Section 8778, and any interest or other increment actually received on account of such an investment shall be reinvested only as provided in Section 8778.
(Added by Stats. 1976, Ch. 729.)
2023 California Code › Health and Safety Code - HSC › DIVISION 8 - CEMETERIES › PART 3 - PRIVATE CEMETERIES › CHAPTER 5 - Endowment and Special Care › ARTICLE 4 - Special Care › Section 8779.5.

8779.5. Each special care fund established pursuant to this article shall be held in trust and managed by either the board of trustees of the cemetery authority’s endowment care fund or by a board of trustees meeting the qualifications prescribed by this chapter for such a board of trustees. However, nothing in this section shall be construed to modify the terms of any special care trust established prior to January 1, 1977.
(Added by Stats. 1976, Ch. 729.)
2023 California Code › Health and Safety Code - HSC › DIVISION 8 - CEMETERIES › PART 3 - PRIVATE CEMETERIES › CHAPTER 5 - Endowment and Special Care › ARTICLE 5 - Misrepresentation as to Endowment › Section 8780.

8780. No person, partnership, corporation, association, or his, her, or its agents or representatives, shall sell, offer for sale, or advertise any plot under representation that the plot is under endowment care, before an endowment care fund has been established for the cemetery in which the plot is situated.
(Amended by Stats. 1982, Ch. 897, Sec. 3.)
2023 California Code › Health and Safety Code - HSC › DIVISION 8 - CEMETERIES › PART 3 - PRIVATE CEMETERIES › CHAPTER 5 - Endowment and Special Care › ARTICLE 5 - Misrepresentation as to Endowment › Section 8781.

8781. It shall be unlawful for a cemetery authority, its officers, employees or agents, or a cemetery broker or salesman to represent that an endowment care fund or any other fund set up for maintaining care is perpetual or permanent.
(Added by renumbering Section 8747 by Stats. 1982, Ch. 897, Sec. 2.)
2023 California Code › Health and Safety Code - HSC › DIVISION 8 - CEMETERIES › PART 3 - PRIVATE CEMETERIES › CHAPTER 5 - Endowment and Special Care › ARTICLE 6 - Penalties › Section 8785.

8785. Any person, partnership, or corporation administering, managing, or having responsibility for endowment care or special care funds who violates the provisions of this chapter relating to the collection, investment, or use of those funds shall be punished either by imprisonment in a county jail for a period not exceeding six months or by fine not exceeding five hundred dollars ($500), or by both such imprisonment and fine, or by imprisonment pursuant to subdivision (h) of Section 1170 of the Penal Code for 16 months, or two or three years. If the violator is a cemetery licensee or the holder of a certificate of authority, he, she, or it shall be subject to disciplinary action as provided in Article 6 (commencing with Section 7686) of Chapter 12 of Division 3 of the Business and Professions Code.
(Amended by Stats. 2018, Ch. 571, Sec. 35. (SB 1480) Effective January 1, 2019.)
2023 California Code › Health and Safety Code - HSC › DIVISION 8 - CEMETERIES › PART 3 - PRIVATE CEMETERIES › CHAPTER 7 - Abandonment › Section 8825.

8825. A city or county having a nonendowment care cemetery within its boundaries which threatens or endangers the health, safety, comfort or welfare of the public may, by resolution of its governing board, if not more than 10 human dead bodies have been interred therein for a period of five years immediately preceding the date of the resolution, declare the abandonment of the cemetery as a place of future interment, but shall permit interment therein of any person who is an owner of a plot in the cemetery on the date of adoption of the resolution or who otherwise has a right of interment in the cemetery which is vested on such date. The resolution may provide for the removal of such copings, improvements, and embellishments which the governing board finds to be a threat or danger to the health, safety, comfort, or welfare of the public.
(Amended by Stats. 1977, Ch. 288.)
2023 California Code › Health and Safety Code - HSC › DIVISION 8 - CEMETERIES › PART 3 - PRIVATE CEMETERIES › CHAPTER 7 - Abandonment › Section 8826.

8826. The resolution for abandonment adopted under the provisions of this chapter shall specify and declare that at any time after the expiration of 60 days after the first publication of notice of declaration of intended abandonment, the city or county in which the cemetery is located will remove such copings, improvements, and embellishments which are found to be a threat or danger to the health, safety, comfort, or welfare of the public. Notice shall be given to all persons interested therein by publication in a newspaper of general circulation published in the county or city. Publication shall be pursuant to Section 6064 of the Government Code.
(Amended by Stats. 1959, Ch. 1241.)
2023 California Code › Health and Safety Code - HSC › DIVISION 8 - CEMETERIES › PART 3 - PRIVATE CEMETERIES › CHAPTER 7 - Abandonment › Section 8827.

8827. After the publication mentioned in Section 8826 of this code and after the expiration of the 60 days specified in the notice, the city or county shall remove such copings, improvements, and embellishments which have been found to be a threat or danger to the health, safety, comfort, or welfare of the public.
(Amended by Stats. 1959, Ch. 1241.)
2023 California Code › Health and Safety Code - HSC › DIVISION 8 - CEMETERIES › PART 3 - PRIVATE CEMETERIES › CHAPTER 7 - Abandonment › Section 8828.

8828. After the work which the governing body, in its discretion, finds necessary and practicable has been completed, the governing body shall immediately thereafter, by resolution, which shall contain a legal description of the cemetery, dedicate such abandoned cemetery as a pioneer memorial park and may cause to be erected a suitable central memorial honoring those who have been interred in the cemetery.
Upon recordation of the resolution with the county recorder of the county in which the cemetery is located, fee title to the cemetery shall vest in the city or county as the case may be. The governing body may bring an action to quiet title to the cemetery, and in the absence of fraud the resolution and the fact of recordation shall be conclusive evidence of fee title to the cemetery.
Any county or city acquiring fee title to a cemetery under this section shall only use the property for the purpose of establishing and maintaining a pioneer memorial park.
(Amended by Stats. 1970, Ch. 543.)
2023 California Code › Health and Safety Code - HSC › DIVISION 8 - CEMETERIES › PART 3 - PRIVATE CEMETERIES › CHAPTER 7 - Abandonment › Section 8829.

8829. Thereafter the city or county shall maintain said pioneer memorial park so that it will not endanger the health, safety, comfort, or welfare of the public.
(Added by Stats. 1957, Ch. 862.)
2023 California Code › Health and Safety Code - HSC › DIVISION 8 - CEMETERIES › PART 4 - PUBLIC CEMETERY DISTRICTS › CHAPTER 1 - General Provisions › Section 9000.

9000. This part shall be known and may be cited as the Public Cemetery District Law.
(Repealed and added by Stats. 2003, Ch. 57, Sec. 5. Effective January 1, 2004.)
2023 California Code › Health and Safety Code - HSC › DIVISION 8 - CEMETERIES › PART 4 - PUBLIC CEMETERY DISTRICTS › CHAPTER 1 - General Provisions › Section 9001.

9001. (a)  The Legislature finds and declares all of the following:
(1)  There is a continuing need to provide for the respectful and cost-effective interment of human remains to meet the cultural, economic, religious, and social needs of California’s diverse communities.
(2)  The Legislature authorized the creation of public cemetery districts in 1909 to assume responsibility for the ownership, improvement, expansion, and operation of cemeteries and the provision of interment services from fraternal, pioneer, religious, social, and other organizations that were unable to provide for those cemeteries.
(3)  For nearly a century, public cemetery districts have provided communities with the means to publicly finance the ownership, improvement, expansion, and operation of public cemeteries and the provision of interment services, particularly in rural and formerly rural communities.
(4)  Interment customs and practices have changed since the creation of the public cemetery districts but communities continue to need the means to own, improve, expand, and operate public cemeteries that provide respectful and cost-effective interments.
(b)  In enacting this part, it is the intent of the Legislature to create and continue a broad statutory authority for a class of special districts that can own, improve, expand, and operate public cemeteries that provide respectful and cost-effective interments.
(c)  It is also the intent of the Legislature that local officials adapt the powers and procedures provided by this part to meet the diversity of local conditions and circumstances.
(Repealed and added by Stats. 2003, Ch. 57, Sec. 5. Effective January 1, 2004.)
2023 California Code › Health and Safety Code - HSC › DIVISION 8 - CEMETERIES › PART 4 - PUBLIC CEMETERY DISTRICTS › CHAPTER 1 - General Provisions › Section 9002.

9002. The definitions in Chapter 1 (commencing with Section 7000) of Part 1 of Division 7 apply to this part. Further, as used in this part, the following terms have the following meanings:
(a) “Active militia” means the active militia as defined by Section 120 of the Military and Veterans Code.
(b) “Armed services” means the armed services as defined by Section 18540 of the Government Code.
(c) “Board of trustees” means the legislative body of a district.
(d) “District” means a public cemetery district created pursuant to this part or any of its statutory predecessors.
(e) “Domestic partner” means two adults who have chosen to share one another’s lives in an intimate and committed relationship of mutual caring, and are qualified and registered with the Secretary of State as domestic partners in accordance with Division 2.5 (commencing with Section 297) of the Family Code.
(f) “Family member” means any spouse, by marriage or otherwise, domestic partner, child or stepchild, by natural birth or adoption, parent, brother, sister, half-brother, half-sister, parent-in-law, brother-in-law, sister-in-law, nephew, niece, aunt, uncle, first cousin, or any person denoted by the prefix “grand” or “great,” or the spouse of any of these persons.
(g) “Firefighter” means a firefighter as defined by Section 1797.182.
(h) (1) “Interment right” means the rights held by the owner to use or control the use of a plot authorized by this part, for the interment of human remains, including both of the following rights:
(A) To determine the number and identity of any person or persons to be interred in the plot within a cemetery in conformance with all applicable regulations adopted by the cemetery district.
(B) To control the placement, design, wording, and removal of memorial markers in compliance with all applicable regulations adopted by the cemetery district.
(2) An interment right is a transferable property interest, and is governed by Chapter 5.5 (commencing with Section 9069.10).
(i) “Nonresident” means a person who does not reside within a district or does not pay property taxes on property located in a district.
(j) “Peace officer” means a peace officer as defined by Section 830 of the Penal Code.
(k) “Principal county” means the county having all or the greater portion of the entire assessed value, as shown on the last equalized assessment roll of the county or counties, of all taxable property within a district.
(l) “Voter” means a voter as defined by Section 359 of the Elections Code.
(Amended by Stats. 2017, Ch. 561, Sec. 110. (AB 1516) Effective January 1, 2018.)
2023 California Code › Health and Safety Code - HSC › DIVISION 8 - CEMETERIES › PART 4 - PUBLIC CEMETERY DISTRICTS › CHAPTER 1 - General Provisions › Section 9003.

9003. (a)  This part provides the authority for the organization and powers of public cemetery districts. This part succeeds the former Part 4 (commencing with Section 8890), as added by Chapter 60 of the Statutes of 1939, as subsequently amended, and any of its statutory predecessors.
(b)  Any public cemetery district formed pursuant to the former Part 4 or any of its statutory predecessors that was in existence on January 1, 2004, shall remain in existence as if it has been organized pursuant to this part.
(c)  Any indebtedness, special tax, benefit assessment, fee, election, ordinance, resolution, regulation, rule, or any other action of a district taken pursuant to the former Part 4 or of any of its statutory predecessors which was taken before January 1, 2004, shall not be voided solely because of any error, omission, informality, misnomer, or failure to comply strictly with this part.
(Repealed and added by Stats. 2003, Ch. 57, Sec. 5. Effective January 1, 2004.)
2023 California Code › Health and Safety Code - HSC › DIVISION 8 - CEMETERIES › PART 4 - PUBLIC CEMETERY DISTRICTS › CHAPTER 1 - General Provisions › Section 9004.

9004. This part is necessary to protect the public health, safety, and welfare, and shall be liberally construed to effectuate its purposes.
(Repealed and added by Stats. 2003, Ch. 57, Sec. 5. Effective January 1, 2004.)