2015 ORS 97.850¹
Endowment and special care funds are charitable

The endowment and special care funds and all payments or contributions to them are expressly permitted as and for charitable and eleemosynary purposes. Endowment care is a provision for the discharge of a duty from the persons contributing to the persons interred and to be interred in the cemetery and a provision for the benefit and protection of the public by preserving and keeping cemeteries from becoming unkempt and places of reproach and desolation in the communities in which they are situated.

Chapter 97

Atty. Gen. Opinions

Embalming dead human body without prior authoriza­tion from surviving spouse or next of kin, (1981) Vol 41, p 457


1 Legislative Counsel Committee, CHAPTER 97—Rights and Duties Relating to Cemeteries, Human Bodies and Anatomical Gifts, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors097.­html (2015) (last ac­cessed Jul. 16, 2016).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2015, Chapter 97, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano097.­html (2015) (last ac­cessed Jul. 16, 2016).
 
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.