Indiana Code § 23-14-53-1

Receipt of deposit or legacy of money
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Sec. 1. (a) Any church, corporation, or association that owns a cemetery may receive from any person a deposit or legacy of money to be held in trust: (1) in perpetuity; or (2) for a period that the donor or testator designates in writing.       (b) The earnings of the deposit or legacy shall be used for the purpose of keeping in good condition any lot or lots, monument, vault, or gravestone in the cemetery that is designated by the donor or testator.

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