[9] It should be kept in mind that even in our present statute there is no inhibition against trustees for charitable purposes as such. The proscription is only against nonprofit corporations and to trustees for the use and benefit of such corporations. Hipp v. Hibbs, 215 Iowa 253, 245 N.W. 247, was decided subsequent to the amendment to the statute. The decedent's will directed that $1000 be set aside for perpetual care of his cemetery lot.

The executors appeal. [1, 2] From the language of the will it is plain the primary purpose of the trust was the maintenance and preservation of these very crypts and this mausoleum. Bequests of this nature to municipal corporations are valid. Chapman v. Newell, 146 Iowa 415, 125 N.W. 324, 325; Hipp v. Hibbs, 215 Iowa 253, 256, 245 N.W. 247. Code section 566.14 et seq. provide for the handling of such bequests. In this case, however, the city did not own or control the mausoleum and was not required to accept the trust.