WVC 35 - 5 - 3
§35-5-3. Permanent endowment funds for cemetery associations --
There is hereby authorized the creation of permanent
endowment funds for cemetery associations to be known as
"permanent endowment funds," the income from which is to be
annually spent by such cemetery associations, or their
successors, in beautifying and maintaining cemeteries owned or
controlled by such associations. The "permanent endowment funds"
are to be created by depositing in such funds all permanent funds
derived from all sources set apart by the board of directors of
such associations, and by donations, gifts and bequests made to
such cemetery associations for such purpose.