ILCS » Chapter 760 · Act 100
Illinois Compiled Statutes

760 ILCS 100/6 (2026)

The trust funds authorized by Section 3 of this Act, and the income therefrom, and any funds received under a contract to furnish care of a burial space for a definite number of years, shall be held for the general benefit of the lot owners and are exempt from taxation

✓ current as of May 2026
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(760 ILCS 100/6) (from Ch. 21, par. 64.6)
    Sec. 6. The trust funds authorized by Section 3 of this Act, and the income therefrom, and any funds received under a contract to furnish care of a burial space for a definite number of years, shall be held for the general benefit of the lot owners and are exempt from taxation. The trust funds authorized by the provisions of Section 3 of this Act, and the income therefrom, are exempt from the operation of all laws of mortmain and the laws against perpetuities and accumulations.
(Source: Laws 1967, p. 1188.)

    
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). “” 760 ILCS 100/6 (West 2012). ¶ 42 We agree with the plaintiffs that they satisfy the first two factors.”
Kagan v. Waldheim Cemetery Co., 2016 IL App (1st) 131274 (Ill. App. Ct. 2016). “" 760 ILCS 100/6 (West 2012). ¶ 42 We agree with the plaintiffs that they satisfy the first two factors.”
Kagan v. Waldheim Cemetery Co., 2016 IL App (1st) 131274 (Ill. App. Ct. 2016). “" 760 ILCS 100/6 (West 2012). ¶ 42 We agree with the plaintiffs that they satisfy the first two factors.”
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