We have received a number of inquiries from municipalities over the past few weeks regarding the use of income from cemetery perpetual care funds for general cemetery maintenance and/or improvement. Please be advised unless the municipality has previously filed a petition for cy pres with the probate court and received an order from the judge of probate, cemetery perpetual care income may not be used for general cemetery maintenance or cemetery improvement. Cemetery perpetual care funds are valid charitable trusts and the income is therefore restricted for use on the lot or lots upon which the fund has been placed. Authority for this position may be found in the NH Supreme Court Opinion of the Justices, 101 N.H. 531 (1957).
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