CEMETERIES ‑- THREE‑PARTY AGREEMENTS ‑- NECESSITY FOR CARE ENDOWMENT FUND. 1. A certificate of authority is required for operation of a mausoleum within a cemetery.2. An endowment care fund is optional for operators of a mausoleum.3. If an endowment care fund is established for a mausoleum, there must be deposited in addition to $30 for each crypt, a sum of $25,000 in the fund.