Tax Deductible Donations

Contributions to Cemetery Companies

IRC 170(c)(5) provides for the deduction for federal income tax purposes of contributions to cemetery companies of the type described in IRC 501(c)(13). To be deductible the contributions must be voluntary and must be made to or for the use of a nonprofit cemetery or crematorium, whose funds are irrevocably dedicated to the care of the cemetery as a whole.

[KEY POINT] A donor may not deduct a contribution made for the perpetual care of a particular lot or crypt. Furthermore, payments made to a cemetery company as part of the purchase price of a burial lot or crypt, even though irrevocably dedicated to the perpetual care of the cemetery as a whole, are not deductible. Rev. Rul. 58-190, 1958-1 C.B. 15.

IRC 2055 and 2522 contain no provisions similar to those of IRC 170(c)(5). Accordingly, bequests or gifts to nonprofit cemeteries described in IRC 501(c)(13) are not deductible for federal estate and gift tax purposes. Rev. Rul. 67-170, 1967- 1 C.B. 272

Tax Deductible Donations MUST BE MADE PAYABLE TO:

GREEN CEMETERY IRREVOC PRESERVATION AND MAINT TRUST

c/o The Green Cemetery Trust

P.O. Box #431

Thorofare, NJ 08086-0431