Rights and Duties Relating to Cemeteries, Human Bodies and Anatomical Gifts

ORS 97.820
Placing cemetery under endowed care

  • deposit
  • commingling endowment and special care funds
  • trustee or custodian of fund


Every cemetery authority that operates a cemetery may place its cemetery under endowed care and establish, maintain and operate an endowment care fund. All endowed care funds shall be deposited with and held solely by the trustee or custodian appointed by the cemetery authority.


Endowment care and special care funds may be commingled for investment and the income therefrom shall be divided between the endowment care and special care funds in the proportion that each fund contributed to the principal sum invested. The income of the endowment care fund may be used only to finance the care of the cemetery.


The cemetery authority shall appoint as sole trustee of the endowment care fund a trust company as defined in ORS 706.008 (Additional definitions for Bank Act) that is authorized to transact trust business in this state, or an insured institution as defined in ORS 706.008 (Additional definitions for Bank Act) that is authorized to accept deposits in this state. Such trust company or insured institution shall receive and accept the fund, including any accumulated endowment care fund in existence at the time of its appointment and perform such duties as are agreed upon in the agreement between it and the cemetery authority. An insured institution not qualified to transact trust business in this state may act as custodian of such endowment care fund provided:


The duties of the insured institution are essentially custodial or ministerial in nature; and


The insured institution invests the funds from such plan only in its own time or savings deposits.


The trustee or custodian may resign upon written notice to the cemetery authority or the cemetery authority may remove the trustee or custodian by written notice to it. In case of the resignation or removal of the trustee or custodian, the cemetery authority forthwith shall appoint a successor trustee or custodian and provide for the direct transfer of all endowed care funds and earnings thereon from the former trustee or custodian to the successor trustee or custodian. [Amended by 1955 c.545 §3; 1965 c.396 §5; 1985 c.450 §1; 1987 c.295 §2; 1993 c.18 §19; 1993 c.229 §22; 1993 c.318 §11; 1997 c.167 §2; 1997 c.631 §395; 2007 c.661 §6]
Chapter 97

Atty. Gen. Opinions

Embalming dead human body without prior authorization from surviving spouse or next of kin, (1981) Vol 41, p 457


Last accessed
Jun. 26, 2021