Me. Rev. Stat. tit. 13, § 1223

Cemetery trust funds of any cemetery corporation or association, trust company, church, religious or charitable society, or other trustee, shall be invested in the manner provided in Title 30‑A, chapter 223, subchapter III-A, and, unless the instrument or order creating the trusts prohibits, may be combined with other similar trust funds in the manner provided in Title 30‑A, section 5654, and the annual income only shall be expended in performance of the requirements of the trust.