Indiana Code Title 23. Business and Other Associations § 23-14-63-5

(1) shall control the cemetery;

(2) shall ornament, beautify, and improve the cemetery;

(3) may purchase additions and sell lots in the cemetery;

(4) may assess all lots for the care, improvement, and beautification of the cemetery;

(5) may receive and hold in trust gifts, donations, and legacies to be devoted to the purposes referred to in subdivisions (1) through (4);  and

(6) may exercise all the powers of a corporation organized under any statute for the purpose of owning, managing, and maintaining cemeteries.