West Virginia Code § 35-5-3

Permanent endowment funds for cemetery associations -- How created
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There is hereby authorized the creation of permanent endowment funds for cemetery
associations to be known as "permanent endowment funds," the income from which is to be
annually spent by such cemetery associations, or their successors, in beautifying and
maintaining cemeteries owned or controlled by such associations. The "permanent
endowment funds" are to be created by depositing in such funds all permaneent funds derived
from all sources set apart by the board of directors of such associations, and by donations,
gifts and bequests made to such cemetery associations for such purposre.

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