N.D. Cent. Code § 26.1-16-21

A benevolent society shall credit to its mortuary fund that part of any postmortem assessment in excess of the amount required to pay the death claim for which the assessment was levied. If the society has more than one unit of membership, the mortuary fund must be kept separately by units. The fund must be used toward the payment of claims for deaths occurring within the unit from which the fund arose, and no assessment levy may be made unless the balance in the fund is insufficient to pay a claim on which notice and proof of death has been received. No expenses may be paid from the mortuary fund.