Iowa Code Title XIII. Commerce [Chs. 505-554D] § 523I.811. Use of distributions from care fund

a. Cutting and trimming lawns, shrubs, and trees at reasonable intervals.

b. Maintaining drains, water lines, roads, buildings, boundaries, fences, and other structures.

c. Maintaining machinery, tools, and equipment.

d. Compensating maintenance employees, paying insurance premiums, and making payments to employees' pension and benefit plans.

e. Paying overhead expenses incidental to such purposes.

f. Paying expenses necessary to maintain ownership, transfer, and interment records of the cemetery.

g. To purchase equipment to maintain the cemetery.

h. To purchase backhoes or similar equipment used to open and close interment spaces.

i. To purchase equipment used to construct a columbarium, mausoleum, or similar structure to create additional interment spaces.