Family cemeteries bind descendants not only to honor and remember their originators but also for tax reasons. The IRS grants nonprofit status to these cemeteries under § 501(c)13, requiring families to maintain a list of all descendants eligible for burial at that cemetery. Family cemeteries help to propagate family values and principles across several generations, but be aware, they are not cheap to maintain. However, unlike a family foundation, cemeteries have a common theme of legacy rather than ever-changing intents that can create rift and large bills. The cemetery land itself also keeps families together—a physical link to the past where families can go to reminisce about family history together. Further, a connection once created by wealth now resides in obligation of upkeep in family cemeteries, allowing members to continually remain connected with their ancestors.
See Paul Sullivan, Family Cemeteries Bind Generations, for Remembrance and Tax Reasons, N.Y. Times, December 23, 2016.
Special thanks to Joel Dobris (Professor of Law, UC Davis School of Law) for bringing this article to my attention.
