Topic:
NON-PROFIT ORGANIZATIONS; CEMETERIES;
Location:
CEMETERIES;

OLR Research Report


September 11, 2007

 

2007-R-0541

CEMETERY ASSOCIATIONS

By: George Coppolo, Chief Attorney

You asked for information concerning the laws that deal with the acquisition, maintenance, and operation of cemeteries by cemetery associations.

SUMMARY

By law, cemetery associations may acquire, own, manage, and control cemeteries. Cemetery associations must be organized in accordance with the non-profit corporation laws. Associations may not be organized to engage in speculation in cemetery lots and property, or to operating for the private gain, either directly or indirectly, of any association member.

The association's board of directors or board of trustees must hold an annual association meeting at which it must accept an annual financial statement that contains an accounting of association income and expenses for the preceding fiscal year and an accounting of association assets.

Cemetery associations may enact bylaws providing for the care and management of all burial lots, and the protection of all shrubs, trees, fences, and monuments. The incorporators, organizers, or members of an association or, if none are living, the owners of burial lots, by a majority vote, may amend their articles of association or bylaws.

Associations may receive and hold in trust donations that must be invested as the law requires for the investment of trust funds, except when the donors otherwise authorize.

Association officers, directors, or trustees may not serve as an officer, director, or trustee of any company that manages or operates any aspect of the cemetery.

OWNERSHIP AND MANAGEMENT OF BURIAL GROUNDS

Ownership and Control

By law, cemeteries may be acquired, owned, managed and controlled only by towns, ecclesiastical societies, and by cemetery associations (CGS 19a-295).

Cemetery Associations Requirements, Limitations, and Oversight

The law requires cemetery associations to be organized in accordance with the non-profit corporation laws. It prohibits them from being organized to speculate in cemetery lots and property, or from operating for private gain, either directly or indirectly, by association members (CGS 19a -296(a)).

The law requires that the board of directors or board of trustees of any cemetery association hold an annual association meeting. At this meeting, the board must accept an annual financial statement that contains an accounting of association income and expenses for the preceding fiscal year and an accounting of association assets. The board must include a financial statement in the minutes of the annual meeting at which the statement was accepted, and retain the minutes for at least 20 years (CGS 19a -296(b)).

The law prohibits any association officer, director, or trustee from serving as an officer, director, or trustee of any company that manages or operates any aspect of the cemetery(CGS 19a-296(c)).

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The law allows any interested party to petition the probate court for the district within which the cemetery is located to require disclosure of the minutes of the association's annual meeting including any financial statement required to be included in the minutes. The court may, after hearing, with notice to all interested parties, grant the petition and require disclosure of such minutes for such periods of time as it determines are reasonable and necessary if it finds that: (1) the petitioner has an interest in the minutes sufficient to warrant disclosure, and (2) the petition is not for the purpose of harassment (CGS 19a-296(d)).

Cemetery Bylaws

The law authorizes cemetery associations to enact bylaws providing for the care and management of all burial lots, and the protection of all shrubs, trees, fences, and monuments( CGS 19a-295).

Trust Funds for Care of Cemeteries.

The law allows towns, ecclesiastical societies, and cemetery associations to receive and hold in trust donations, the income of which is to be used wholly or in part for the care or improvement of their cemeteries and burial lots or of private lots within such cemeteries or elsewhere. It requires that all such donations be invested as the law requires for the investment of trust funds, except when otherwise authorized by the donors (CGS 19a-299).

Funds for Care of Cemetery Lots

By law any sum of at least $100 declared by a written instrument to be intended for the perpetual care, maintenance, improvement, or embellishment of any cemetery in Connecticut, or of any lot or plot in it, may be deposited with the State Treasurer who must accept it in the name of the state. Each depositor must when making the deposit, file with the State Treasurer and the Secretary of the State a copy of such instrument. The State Treasurer must invest the money in the name of the state, in bonds or other state obligations, or other securities in which he is authorized to invest money in behalf of the state. The law requires that on February first and August first each year the State Treasurer must pay over the accrued interest to the treasurer of the town in which the cemetery is located. This money must be spent in the same manner as the income of funds donated directly to towns for the care and upkeep of cemeteries. The State Treasurer must inform the person to whom it is paid of its purpose, as stated in the copy of such instrument, and that person must apply it to such purpose (CGS 19a -300)).

Establishment and Management of Perpetual Funds

The law authorizes any cemetery association, by the vote of its directors, to set aside its surplus funds as a perpetual fund. This fund must be invested in accordance with the provisions of the statutes concerning the investment of trust funds. The fund, together with any donation received by an ecclesiastical society or cemetery association, must be under the control, management, and supervision of a committee of at least three people elected by such association or society. Such ecclesiastical society or cemetery association shall meet at least once annually (CGS 19a-301(a)).

The society or association treasurer must be, ex officio, the treasurer of such committee, and must give a bond, with surety, to the satisfaction of such committee, for the faithful discharge of his duties. He must spend the income from the fund or donation to manage, care for, and maintain the cemetery owned or controlled by such ecclesiastical society or association, or for the purpose set forth in the instrument or declaration of trust regulating the use of such donation or fund. If the instrument or declaration of trust provides otherwise, he must spend the funds in the way the society or association designates.

The treasurer must annually, on or before July first, report to the society or association, stating the income received, to whom it has been paid, the amount and condition of the fund, and how it is invested. A copy of such report must be filed with the probate court for the district within which the cemetery is located.

Any interested party may petition the probate court having jurisdiction for an accounting by the treasurer. The court may, after hearing, with notice to all interested parties, grant the petition and require an accounting for such periods of time as it determines are reasonable and necessary if it finds that: (1) the petitioner has an interest in the fund sufficient to entitle him to an accounting; (2) cause has been shown that an accounting is necessary; and (3) the petition is not for the purpose of harassment. The court must require that notice of the hearing be given to such parties and in such manner as the court directs (CGS 19a-301(b)).

Upon the allowance of any such account, the court must determine the rights of the parties, subject to appeal as in other cases (CGS 19a-301(d)).

CARE OF NEGLECTED CEMETERIES

Action by Towns

The law authorizes towns to appropriate annually whatever is necessary to maintain and properly care for public cemeteries and public burying grounds they own or control. The law also authorizes them to appropriate annually whatever is necessary to aid in the maintenance and care of public cemeteries and public burying grounds owned or controlled by ecclesiastical societies or cemetery associations (CGS 19a-295).

The law authorizes the selectmen of any town in which there is a burial ground or cemetery containing more than six places of interment that is not under the control or management of any currently functioning cemetery association, and which has been neglected to annually clear it of weeds, briars, and bushes; repair its fences or walls; keep it in orderly and decent condition, and straighten its memorial stones (CGS 19a -308).

If an association does not comply with its obligations regarding a perpetual fund, the selectmen of the town in which the cemetery is located must take over the care of the fund and file an annual report with the Probate Court. The law authorizes the selectmen to appoint a cemetery committee consisting of between three and seven people who are residents of the town. The committee has all of the powers and duties of a committee of a cemetery ecclesiastical society as provided by law (CGS 19a-302).

Action by Plot Owners

The incorporators, organizers, or members of any cemetery association or, if no incorporators, organizers, or members are living, the owners of burial lots therein, by a majority vote, may, at any meeting called for that purpose, amend its articles of association or its bylaws (CGS 19a-297)).

ANCIENT BURIAL GROUNDS

The law authorizes a burial ground authority (the town, ecclesiastical society, or cemetery association) to properly maintain an ancient burial place, cemetery, or burial place. The law defines an “ancient burial place” as any tract of land within any municipality that has been used or has been in existence as a burial ground for more than 100 years.

This right to maintain includes (1) repair, rehabilitation, repositioning, or resetting of grave markers in accordance with the rules and regulations of the burial ground authority, and (2) the renovation of the ancient burial place, cemetery, or burial place as a whole (CGS 19a -315c(a)).

But no renovation as a whole may begin until after (1) the burial ground authority has conspicuously posted within the ancient burial place, cemetery, or burial place, for a period at least 90 days, a notice that such renovation shall take place, and (2) the burial ground authority, at least 90 days before commencing a renovation, has provided written notice to the probate court having jurisdiction over the location of the burial place and to the Connecticut Commission on Culture and Tourism. The notice to the probate court must describe the renovation plans and include photographs of any area or grave marker involved (CGS 19a-315c(b)).

Following this notice period a burial ground authority may renovate an ancient burial place, cemetery, or burial place by: (1) the removal of any or all fencing, railing, or curbing, if such removal is determined by the burial ground authority to be necessary or desirable for the proper and efficient maintenance of the ancient burial place, cemetery or burial place as a whole, and (2) the repositioning or resetting of any monument or tombstone (CGS 19a-315c(c))

At any time before the notice period expires, the probate court may assume jurisdiction over the renovation and order a hearing, with notice of such hearing to be given to the burial ground authority, the owner, the qualified lineal descendant, the Connecticut Commission on Culture and Tourism and otherwise as the court deems appropriate, to determine whether the renovation is necessary for the proper and efficient maintenance of the ancient burial place, cemetery, or burial place as a whole. Upon notice of such hearing, the burial ground authority may not proceed with such renovation except in accordance with the order of the probate court (CGS 19a-315c (d)).

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