Are all cemeteries endowment care cemeteries under the Act?
A. No, cemeteries operated by governmental agencies or by religious institutions and cemeteries which do not charge fees are not deemed endowment care cemeteries and are exempt from the endowment care cemetery requirement to establish an endowment care fund. If a cemetery stopped charging fees prior to May 1, 2002, the requirements to establish and maintain an endowment care fund do not apply but that cemetery must continue to maintain a list of the names and addresses of the owners and a record of the property owners.
