ILCS » Chapter 760 · Act 100
Illinois Compiled Statutes

760 ILCS 100/5 (2026)

No cemetery authority, nor any agent, servant, or employee of it, nor any other person, shall advertise, represent, guarantee, promise, or contract that perpetual care, permanent care, perpetual or permanent maintenance, care forever, continuous care, eternal care, everlasting care, or any similar or equivalent care, or care for any number of years of any cemetery or of any lot, grave, crypt or niche, or of any family mausoleum, memorial, marker, or monument, will be furnished: Provided, however, that any cemetery authority may advertise, represent, guarantee, promise or contract that care will be furnished from the net income only derived from funds held in trust as provided in Section 3 of this Act; and may advertise, represent, guarantee, promise or contract that care will be given any lot, grave, crypt, or niche, or any family mausoleum, memorial, marker, or monument for any definite number of years, such care to be furnished under a contract providing that the principal of the amount paid under the contract shall be used to furnish the care and further providing specifically the care to be given and the number of years for which it is to be given

✓ current as of May 2026
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(760 ILCS 100/5) (from Ch. 21, par. 64.5)
    Sec. 5. No cemetery authority, nor any agent, servant, or employee of it, nor any other person, shall advertise, represent, guarantee, promise, or contract that perpetual care, permanent care, perpetual or permanent maintenance, care forever, continuous care, eternal care, everlasting care, or any similar or equivalent care, or care for any number of years of any cemetery or of any lot, grave, crypt or niche, or of any family mausoleum, memorial, marker, or monument, will be furnished: Provided, however, that any cemetery authority may advertise, represent, guarantee, promise or contract that care will be furnished from the net income only derived from funds held in trust as provided in Section 3 of this Act; and may advertise, represent, guarantee, promise or contract that care will be given any lot, grave, crypt, or niche, or any family mausoleum, memorial, marker, or monument for any definite number of years, such care to be furnished under a contract providing that the principal of the amount paid under the contract shall be used to furnish the care and further providing specifically the care to be given and the number of years for which it is to be given.
(Source: Laws 1947, p. 338.)

    
Notes of Decisions
Cited in 3 cases, 2016–2017 · leading case: Kagan v. Waldheim Cemetery Co., 2016 IL App (1st) 131274 (Ill. App. Ct. 2017).
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Kagan v. Waldheim Cemetery Co., 2016 IL App (1st) 131274 (Ill. App. Ct. 2017). · cites it 2× “” 760 ILCS 100/5 (West 2012). Section 6 states in pertinent part that “[t]he trust funds authorized by Section 3 of this Act, and the income therefrom *** shall be held for the general benefit of the lot owners and are exempt from taxation.”
Kagan v. Waldheim Cemetery Co., 2016 IL App (1st) 131274 (Ill. App. Ct. 2016). · cites it 2× “" 760 ILCS 100/5 (West 2012). Section 6 states in pertinent part that "[t]he trust funds authorized by Section 3 of this Act, and the income therefrom *** shall be held for the general benefit of the lot owners and are exempt from taxation.”
Kagan v. Waldheim Cemetery Co., 2016 IL App (1st) 131274 (Ill. App. Ct. 2016). · cites it 2× “" 760 ILCS 100/5 (West 2012). Section 6 states in pertinent part that "[t]he trust funds authorized by Section 3 of this Act, and the income therefrom *** shall be held for the general benefit of the lot owners and are exempt from taxation.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.