(a) A trustee for a county perpetual trust fund may adopt reasonable rules to receive a gift or grant from any source and to determine the amount necessary for permanent maintenance of the cemetery.
(b) A person who is interested in the maintenance of a neglected or unkept public or private cemetery in the county may make a gift to the trust fund for maintenance of the cemetery.
(c) The trustee's acceptance of the gift is a perpetual trust for the maintenance of the cemetery.
(d) On acceptance of the gift, the trustee shall instruct the county treasurer to issue a certificate to the donor. The certificate must state:
(1) the amount and purpose of the gift; and
(2) other information determined necessary by the trustee.