Minnesota Chapter 317A Cemetery Law.
Minnesota Chapter 317A Cemetery Law
I am a stranger and a sojourner with you:
give me a possession of a burying place with you,
that I may bury my dead out of my sight.
Genesis 23, Verse 4, KJV
Minnesota Statutes, Chapter 317A became effective on August 1, 1989, and thereafter, Minnesota Chapter 317A Cemetery Law has governed all Minnesota non-profit corporations, including many churches – and to some extent, their cemeteries.
Minnesota Chapter 317A Cemetery Law required that all Chapter 317 corporations which had not elected to be governed by Chapter 317A would automatically become subject to its provisions on January 1, 1991.
Many religious corporations originally formed under Minnesota Chapter 315:
- converted to Chapter 317 at some point, and
- later to Chapter 317A – either voluntarily, or automatically.
Minnesota nonprofit corporations which were governed by either Chapter 315 or Chapter 317 could have elected to be governed by Chapter 317A by filing a resolution which had been approved by its members with the office of the Minnesota Secretary of State.
Minnesota Chapter 317A Cemetery Law – Articles of Incorporation
Minnesota Chapter 317A non-profit corporations are currently formed by filing Articles of Incorporation with the office of the Minnesota Secretary of State, which Articles of Incorporation must identify that the corporation is organized under Chapter 317A, and contain the following information:
(1) the name of the corporation;
(2) the address of the registered office of the corporation;
(3) the name of its registered agent, if any, at the registered office address; and
(4) the name and address of each incorporator.
Minnesota Chapter 317A Cemetery Law – Corporate Documents
A Minnesota non-profit corporation subject to the provisions of Minnesota Statutes, Chapter 317A, generally has two documents which govern its affairs:
1. Articles of Incorporation, which:
- are filed with the Minnesota Secretary of State; and
- contain statements required by Chapter 317A,
2. Bylaws, which are not filed with any governmental agency, but contain:
- provisions which govern the church’s affairs, and
- sometimes, doctrinal statements of the church.
Minnesota Chapter 317A Cemetery Law – Bylaws
Minnesota Statutes, Chapter 317A defines the term “bylaws” to mean the code adopted for the regulation or management of the internal affairs of a corporation, regardless of how designated.
Hierarchy of Governing Provisions
Bylaw provisions for a Minnesota non-profit corporation cannot be inconsistent with any terms contained in the corporation’s Articles of Incorporation, and neither the Articles of Incorporation nor the Bylaws can be in conflict with provisions of Chapter 317A.
However, Minnesota Chapter 317A does provide that a Minnesota non-profit corporation’s statutory powers may be subject to certain limitations which are identified in its Articles of Incorporation or Bylaws.
Minnesota Chapter 317A Cemetery Law – Board of Directors
Minnesota Statutes, Chapter 317A provides that:
- the business and affairs of a Minnesota nonprofit corporation must be managed by, or under the direction of, a board of directors, comprised of at least three individuals, and that
- all directors are entitled to vote, and have equal rights and preferences, except as otherwise provided in the articles or bylaws.
Minnesota Chapter 317A Corporation Defined
Minnesota Statutes, Chapter 317A defines the term “corporation” in the following manner:
Subd. 6. Corporation.
“Corporation” means a corporation that is governed by this chapter.
A corporation may not:
(1) be formed for a purpose involving pecuniary gain to its members, other than to members that are nonprofit organizations or subdivisions, units, or agencies of the United States or a state or local government; and
(2) pay dividends or other pecuniary remuneration, directly or indirectly, to its members, other than to members that are nonprofit organizations or subdivisions, units, or agencies of the United States or a state or local government.
Minnesota Chapter 317A Cemetery Law – Permitted Corporate Purposes
Minnesota Statutes, Section 317A.101 identifies that a non-profit corporation formed under Chapter 317A may have one or more of the following corporate purposes:
A corporation may be incorporated under this chapter for any lawful purpose, unless another statute requires incorporation for a purpose under a different law.
Unless otherwise limited in its articles, a corporation has a general purpose of engaging in any lawful activity.
A corporation engaging in conduct that is regulated by another statute is subject to the limitations of the other statute.
Minnesota Chapter 317A Entities as a Religious Corporation
Minnesota Statutes, Section 317A.909, Subd. 1 identifies that a corporation formed under Chapter 317A can be organized for a religious purpose, by providing in part as follows:
Subdivision 1. Benefits for members.
When authorized by its members or otherwise, a corporation formed for a religious purpose may provide directly or through a church benefits board for:
(1) support and payment of benefits to its ministers, teachers, employees, or functionaries and to the ministers, teachers, employees, or functionaries of a nonprofit organization affiliated with it or under its jurisdiction;
(2) payment of benefits to the surviving spouses, children, dependents, or other beneficiaries of the persons named in clause (1);
(3) collection of contributions and other payments; or
(4) creation, maintenance, investment, management, and disbursement of necessary endowment, reserve, and other funds for these purposes, including a trust fund or corporation that funds a “church plan” as defined in section 414(e) of the Internal Revenue Code of 1986, as amended through December 31, 1988. . . .
Minnesota Chapter 317A – Religious Corporations
Minnesota Statutes, Section 317A.909, Subd. 3 refers to certain non-profit corporations formed under Chapter 317A as religious corporations, by providing in part as follows:
Subd. 3. Property exempt from taxation.
Except for property leased or used for profit, personal and real property that a religious corporation necessarily uses for a religious purpose is exempt from taxation.
Minnesota Chapter 317A Corporations Establishing Cemeteries
- Minnesota private cemeteries are those established by religious corporations, and
- Minnesota Statutes, (“M.S.”) Section 306.87, Subd. 3 defines the term public cemeteries in the following manner:
All cemeteries started or established as public cemeteries and
all cemeteries hereafter started or established,
except cemeteries established by religious corporations,
are public cemeteries within the provisions of . . . chapter .
the governing documents of a Minnesota nonprofit corporation formed under Minnesota Statutes, Chapter 317A, would need to clearly identify that the corporation was a religious corporation in order to organize and operate a Minnesota private cemetery.
Minnesota Chapter 317A Cemetery Law
Copyright 2016 – All Rights Reserved
No claim to the text of statutory provisions, administrative documents, or judicial decisions.
Gary C. Dahle
Attorney at Law
For information on Minnesota Transfer on Death Deeds, see http://www.dahlelawminnesota.com/minnesota-transfer-death-deed/
For information on Minnesota Real Estate Law, see http://www.dahlelawminnesota.com/minnesota-title-evidence-ownership/
Topics of Interest:
- Death Transfers of Minnesota Cemetery Lots
- Descent of Minnesota Cemetery Lots at Death
- Lifetime Transfers of Minnesota Cemetery Lots
- Minnesota Cemetery Deed – Minnesota Cemetery Transfer Documents
- Minnesota Cemetery Law – Minnesota Cemetery Law Attorney
- Minnesota Cemetery Property Tax Exemptions
- Minnesota Private Cemetery – Minnesota Private Cemeteries
- Minnesota Public Cemetery – Minnesota Public Cemeteries
- Recovering Abandoned Minnesota Cemetery Lots
- Religious Discrimination – Sale of Minnesota Cemetery Lots
Minnesota Probate and Cemetery Law Attorney
Gary C. Dahle – Attorney at Law
2704 County Road 10, Mounds View, MN 55112
Phone: 763-780-8390 Fax: 763-780-1735
Information provided herein is only for general informational and educational purposes. The laws relating to Minnesota cemeteries involve many complex legal issues. If you have a specific legal problem about which you are seeking advice, consult with legal counsel.
Gary C. Dahle, Attorney at Law, is licensed to practice law only in the State of Minnesota, and in the State of North Dakota, in the United States of America. Therefore, only those persons interested in matters governed by the laws of the State of Minnesota, or North Dakota, should consult with, or provide information to, Gary C. Dahle, Attorney at Law, or take note of information provided herein.
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Minnesota Cemetery Links
Minnesota Association of Cemeteries: https://www.mncemeteries.org/
Find a Minnesota Cemetery: https://www.mncemeteries.org/find-a-cemetery
Minnesota Private Cemetery Statutes: https://www.revisor.mn.gov/statutes/?id=307
Minnesota Public Cemetery Statutes: https://www.revisor.mn.gov/statutes/?id=306
Links to Minnesota Probate Records
Minnesota Department of Health – Death Records Index – 1997 to Present: http://www.health.state.mn.us/divs/chs/osr/DecdIndex/dthSearch.cfm
Minnesota Historical Society – Death Records; 1904 – 2001: http://www.mnhs.org/people/deathrecords
Minnesota Department of Health – Birth Certificates – http://www.health.state.mn.us/divs/chs/osr/birth.html
Minnesota Historical Society – Birth Records: http://www.mnhs.org/people/birthrecords
Minnesota Marriage Records – https://moms.mn.gov/