Delaware Code
Subchapter IV. Trusts for Cemeteries and Other Noncharitable Purposes
§ 3552. Powers of cemetery corporation as to trust funds.

Any corporation created and existing under the laws of this State and owning 1 or more cemeteries in this State may take and hold, in perpetuity or for any shorter time, any real or personal property which shall be given, granted, devised or bequeathed to the corporation upon the trust to invest and reinvest the property and to use and apply the income thereof for:

(1) The care, improvement or embellishment of such cemetery or cemeteries or of any 1 or more lot or lots therein; or
(2) The erection or preservation of any buildings, structures or fences erected or to be erected upon any 1 or more of the lot or lots in the cemetery or cemeteries; or
(3) The erection, repair, preservation or renewal of any tomb, tombstone, monument, gravestone, mausoleum, fence, railing or other erection in, on or around any lot or lots; or
(4) Planting and cultivating trees, shrubs, flowers or plants in, on or around any such lot or lots; or
(5) Any and all of such purposes, in accordance with the terms and provisions of such gift, grant, devise or bequest, which terms and provisions may restrict the use and application of the income of the trust fund to any 1 lot whether owned by the donor of the trust fund or by any other person or persons.

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