A cemetery operated as a Perpetual Care or Endowment Care cemetery means that a perpetual care fund for its maintenance has been established in conformity with the laws of the State of Texas. Perpetual Care or Endowment Care means the maintenance, repair and care of the cemetery.

Cemeteries that are owned by municipalities, cities, churches, and other non-profit organizations are generally not supervised by the Banking Department. These cemeteries are under the jurisdiction of the Texas Funeral Service Commission. The Texas Funeral Service Commission can be reached at toll-free number (888) 667-4881 or through their website at www.tfsc.state.tx.us.