Illinois Code § 205 ILCS 620/2-10

Every company may receive, by gift, legacy or
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otherwise, moneys or real or personal property, or the income or avails of
such moneys or property, in trust, in perpetuity, for the improvement,
maintenance, ornamentation, repair, care and preservation of any burial lot
or grave, vault, tomb, or other such structures, in any cemetery, upon such
terms and in such manner as may be provided by the terms of the gift,
legacy or other conveyance of the moneys or property
in trust and
assented to by the company. Any such trust in perpetuity created, and held
by any such company, before July 1, 1943, shall, notwithstanding the
absence of statutory authority therefor, be valid unless within 3 years
after July 1, 1943, the trust is terminated by a court of competent
jurisdiction.

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