Alabama Code § 11-17-13

Preservation, Repair, Etc., of Public or Private Burial Places, Etc., Declared Charitable Purposes; Conveyances, Devises, Etc., of Burial Places for Such Purposes Deemed to Create Charitable Trusts
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The preservation, repair, and maintenance of public or private burial places or burial lots and the preservation, repair, maintenance, embellishment, improvement, and replacement of monuments and other things thereon and the ways and easements appurtenant thereto are hereby declared and made proper matters of charity, and every conveyance, transfer, devise, and bequest of any such burial place or burial lot or any money or property in trust for such purposes or any of them shall be held to create a charitable trust.

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