Illinois Code § 765 ILCS 835/4

The cemetery authority may set apart such
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portion as they see fit of the moneys received from the sale of the interment, entombment, or inurnment rights,
in such cemetery or graveyard, which sums shall be kept separate from all
other assets as an especial trust fund, and they shall keep the same
invested in safe interest or income paying securities, for the purpose of
keeping said cemetery or graveyard, and the interment, entombment, or inurnment rights therein, permanently in
good order and repair, and the interest or income derived from such trust
fund shall be applied only to that purpose, and shall not be diverted from
such use.

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