In our prior post, we recommended that the Evergreen Cemetery Association explore the Minnesota trust code provisions regarding the trustee’s power to adjust (501C.1112).  This is something other “excluded” cemeteries should also consider.  By excluded, we mean cemeteries owned by associations, churches, cities or counties that are typically excluded from regulation of

It would be my assumption that the majority of the country’s cemeteries do not maintain a trust for the maintenance and care of its graves.  While this may differ from state to state, most states’ perpetual care statutes exempt small family cemeteries, not for profit cemeteries, municipal cemeteries, county cemeteries and church cemeteries from their

  • It is inevitable that a cemetery will run out of graves (and revenues) and eventually become the ward of taxpayers.
  • For cemeteries with ample inventory of graves, the public’s embrace of cremation translates to declining grave sales and the acceleration of the cemetery’s demise.

For several years, the media have been making these dire predictions