Illinois Code § 760 ILCS 100/6

The trust funds authorized by Section 3 of this Act, and the
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income therefrom, and any funds received under a contract to furnish care
of a burial space for a definite number of years, shall be held for the
general benefit of the lot owners and are exempt from taxation. The trust
funds authorized by the provisions of Section 3 of this Act, and the income
therefrom, are exempt from the operation of all laws of mortmain and the
laws against perpetuities and accumulations.

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