Illinois Code § 765 ILCS 835/5a

The cemetery authority may invest the funds received under Section 4 or
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Sec. 5a. 
The cemetery authority may invest the funds received under Section 4 or
5 in notes secured by a first mortgage or trust deed upon improved or
income producing real estate situated in this State and not exceeding
one-half the value thereof at the time the investment is made by the
directors. Whenever any cemetery society or cemetery authority acquires
property as a result of the foreclosure of such mortgage, or
in any other manner, the directors or managing officers of such society
or authority have the power to sell and convey the land received.

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