Senate Bill S6938

2013-2014 Legislative Session

Authorizes cemetery corporations to designate a community foundation as the trustee of a trust for the perpetual care, maintenance, improvement and embellishment of cemetery property

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Archive: Last Bill Status - In Senate Committee Judiciary Committee


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2013-S6938 (ACTIVE) - Details

See Assembly Version of this Bill:
A9303
Current Committee:
Senate Judiciary
Law Section:
Estates, Powers and Trusts Law
Laws Affected:
Add §1-2.1-a, amd §§8-1.5 & 8-1.6, EPT L; amd §§1502, 1506-a & 1507, N-PC L
Versions Introduced in Other Legislative Sessions:
2015-2016: A834
2017-2018: A470

2013-S6938 (ACTIVE) - Summary

Authorizes cemetery corporations to designate a community foundation as the trustee of a trust for the perpetual care, maintenance, improvement and embellishment of cemetery property.

2013-S6938 (ACTIVE) - Sponsor Memo

2013-S6938 (ACTIVE) - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  6938

                            I N  S E N A T E

                              April 2, 2014
                               ___________

Introduced  by  Sen.  LARKIN -- read twice and ordered printed, and when
  printed to be committed to the Committee on Judiciary

AN ACT to amend the estates, powers and trusts law and the  not-for-pro-
  fit  corporation law, in relation to authorizing cemetery corporations
  to designate a community foundation as the trustee of a trust for  the
  perpetual care, maintenance, improvement and embellishment of cemetery
  property

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. The estates, powers and trusts law is amended by  adding  a
new section 1-2.1-a to read as follows:
S 1-2.1-A COMMUNITY FOUNDATION
  A  COMMUNITY  FOUNDATION IS A TAX-EXEMPT PUBLIC CHARITY, IN ACCORDANCE
WITH INTERNAL REVENUE CODE SECTION  501(C)(3);  THAT  IS  ORGANIZED  AND
OPERATED FOR THE LONG TERM BENEFIT OF A DEFINED GEOGRAPHIC AREA.
  S  2.  Section  8-1.5 of the estates, powers and trusts law, as renum-
bered by chapter 686 of the laws of 1967, is amended to read as follows:
S 8-1.5 Trusts for cemetery purposes
  Dispositions of property in trust for the  purpose  of  the  perpetual
care, maintenance, improvement or embellishment of cemeteries or private
burial lots in cemeteries, and the roadways, lawns, hedges, walks, fenc-
es,  monuments,  structures  and  tombs  in  such  cemeteries or on such
private burial lots are permitted and shall be deemed to be for charita-
ble and benevolent purposes. Such dispositions are not invalid by reason
of any indefiniteness or uncertainty of the persons designated as  bene-
ficiaries,  nor  shall  they  be  invalid as violating any existing rule
against perpetuities. Nothing herein contained shall affect any existing
authority of the courts to determine the reasonableness of the amount of
such disposition.  Any  cemetery  association  OR  CEMETERY  CORPORATION
SUBJECT  TO  THE  PROVISIONS  OF  ARTICLE  FIFTEEN OF THE NOT-FOR-PROFIT
CORPORATION LAW may act as trustee, OR DESIGNATE A BANK, BANKING  INSTI-
TUTION  OR  COMMUNITY  FOUNDATION  TO ACT AS TRUSTEE, of and execute any
such trust with respect to lots, roadways, lawns, hedges, walks, fences,
monuments, structures and tombs both within its own cemetery limits  and

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
              

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