Ohio Rev. Code § 517.15

September 29, 2015 House Bill 64 - 131st General Assembly A board of township trustees may create a permanent cemetery endowment fund for the purpose of maintaining, improving, and beautifying township cemeteries and burial lots in township cemeteries. The fund shall consist of money arising from the following sources: (A) Gifts, devises, or bequests received for the purpose of maintaining, improving, or beautifying township cemeteries; (B) Charges added to the price regularly charged for burial lots for the purpose of maintaining, improving, or beautifying township cemeteries; (C) Contributions of money from the township general fund; (D) An individual agreement with the purchaser of a burial lot providing that a part of the purchase price is to be applied to the purpose of maintaining, improving, or beautifying any burial lot designated and named by the purchaser; (E) Individual gifts, devises, or bequests made for the maintenance, improvement, and beautification of any burial lot designated and named by the person making the gift, devise, or bequest. Upon unanimous consent of the board of trustees, the board may use the principal of the fund if the board is unable to maintain, improve, and beautify township cemeteries using only the income from the fund.