A CHURCH LEADERS’
GUIDE TO ESTABLISHING
A CEMETERY ASSOCIATION
I. Purpose for Establishing a Cemetery Association
What can a church do to preserve and protect its cemetery regardless of what happens to the church
building? Sometimes a church may find that forming a cemetery association with an endowment may
provide a workable solution. For some churches, the maintenance, management, and potential liability
costs of having a cemetery severely stress the financial resources of the church. At the same time, the
family members of those buried in the cemetery may not be members of the church. A cemetery
association may be organized as a not-for-profit entity with a mission to care for the cemetery. Once
the cemetery association is duly organized under state law, it may apply for tax exempt status,
501(c)(13) with the IRS so that contributions to the association may be deducted from a contributor’s
itemized tax return.
II. Establishing a Cemetery Association
A. Elect a Board of Trustees.
Forming a cemetery association is not difficult, but it does take some time and effort. To establish
the association, you will need to gather a group of individuals who are motivated to preserve and
manage the cemetery. It helps for this group to be multigenerational. Membership in the
association often extends to non-church members who have loved ones buried there. This group of
individuals elects officers, agrees on the association’s mission, and establishes rules for the
operation of the cemetery. Rules include hours to be open, restrictions on headstones and plots,
flowers, lighting, fencing, and other matters. The association should also contemplate the financial
management of the association, especially with regard to rules about plot sales, etc. All of this
should be codified into the rules and bylaws.
B. Incorporate the Cemetery Association.
1. Adopts the Bylaws. Bylaws and Articles of Incorporation, adopted by the group of individuals,
govern the operation of the cemetery association. (See sample Bylaws on pages 4 and 5).
2. Prepare the Articles of Incorporation and apply to the Georgia Secretary of State to
incorporate.
a. Visit https://georgia.gov/registering-corporation. Go to the search bar and search for:
“Filing Procedures for Corporations.”
b. Once the “Filing Procedures for Corporations” document is opened, read the general
section at the top for instructions. Then scroll down the document to find the sample
“Articles of Incorporation for Nonprofit Corporations.”
c. Prepare the Articles of Incorporation for the cemetery association.
d. File Articles of Incorporation online using Corporate Transmittal Form 227 or mail or hand
deliver to the Georgia Corporation’s Division.
3. Apply for Tax ID number (EIN) with the IRS. https://www.irs.gov/businesses/small-businesses-
self-employed/apply-for-an-employer-identification-number-ein-online . This will be required
for the cemetery association to open and maintain a banking relationship, as well as complete
your application to become incorporated.
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4. Apply to the IRS for tax exempt status under 501(c)(13) using form 1024, Application for
Recognition of Exemption. The cemetery association must apply for tax exempt status with the
IRS. When approved, this allows contributions to be tax deductible. Only the IRS grants tax
exempt status, not the state. Note that the IRS might require an annual tax return.
5. Register the Corporation with the Georgia Secretary of State. Within 90 days of incorporation,
you must register the cemetery association with the State Corporations Division,
https://ecorp.sos.ga.gov/, as a not-for-profit. This form is pretty straightforward. To complete
the set up you must register the names of the officers. This establishes the cemetery
association as a legal entity with the capacity to own assets and conduct business.
III. Develop Burial Rules and Rules for Operation of the Cemetery. (See page 6).
IV. Deed property to the Cemetery Association.
Once the cemetery association is registered with the state and has received tax exempt status from the
IRS, the church may deed the real property of the cemetery to the association. It is wise to get a survey
to determine the exact boundaries of the cemetery. Often in older cemeteries, the original deeds refer
to markers which no longer exist such as the big oak tree or the flat stone.
V. Decide if you will purchase insurance to cover the cemetery.
VI. Establish an endowment to fund the ongoing operation and maintenance of the cemetery.
When all of these steps have been completed, the cemetery association may choose to open an
endowment fund to assist with the operating costs of the cemetery. An endowment is a fund to which
individuals may contribute. Each year, distributions can be made from the endowment to assist with
operating and/or capital expenses. Contributors often include non-church members with relatives
buried in the cemetery or individuals who expect to be buried there. A campaign to raise endowment
funds helps to build the fund.
Since the cemetery association now owns the cemetery, it is responsible for the upkeep and
maintenance. Fees for plots and services may generate revenues to help offset expenses. When
churches close and there is a cemetery association with an endowment fund, sometimes a portion of
the proceeds from the sale of the other church property may be set aside to help fund the cemetery
association endowment.
The process of setting up the cemetery association is not particularly difficult. It does take time and
patience since it involves filing with multiple governmental agencies. It can be helpful to have an
attorney review the documents and make suggested edits. To download a copy of this guide, visit
www.gumf.org/cemetery-association/. While the Georgia United Methodist Foundation does not offer
legal advice, we can share examples of how other churches have set up their cemetery associations.
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Bylaws of _______________ Cemetery Association
ORGANIZATION
This Association was established for the purpose of preserving and maintaining the ______________
Cemetery, located in _______________ County, Georgia. The Association shall be operated as a nonprofit
organization, with no personal benefit to any member of the Association.
MEMBERSHIP
The Association is composed of members who meet the burial eligibility requirements.
MANAGEMENT
These Bylaws provide for the management and care of _________________ Cemetery through the elected
members of a Board of Trustees elected annually by the Association membership.
MEETINGS
The Board of Trustees shall set the time and place of the annual meeting or subsequent meetings as necessary
to perform their duties for the betterment of the Association. The annual meeting shall be held during the
month of ________________ each year, unless otherwise designated by the Trustees. Association members
shall be informed in writing by mail no less than 14 days prior to said meeting.
TRUSTEES
Trustees shall be elected annually by simple majority of Association members present and may succeed
themselves. The number of trustees elected shall be set and approved by the Association membership at the
annual meeting. A trustee vacancy may be filled by the President with approval of a majority of remaining
trustees.
OFFICERS AND ADMINISTRATION
Officers shall be elected annually from and by the Trustees for the current year and requires a quorum and
simple majority of those trustees present. A majority of the trustees is required for a quorum. Officers of this
association shall be a President, Secretary, and Treasurer. These officers may succeed themselves.
1. The President shall preside at all meetings and shall be charged with the responsibilities pertaining to
policy, programs, management, business, properties, and performance. The President may appoint
such individuals and committees, as he/she may deem necessary to the accomplishment of his/her
charge.
2. The Secretary shall keep the records of the Association proceedings and unless otherwise assigned by
the President, conduct the correspondence, issue notices as are provided for in these Bylaws and
perform other and further duties as the President may request.
3. The Treasurer shall collect all monies and issue receipts for the same. The Treasurer shall deposit all
such monies in the name of _____________ Cemetery with a bank designated by the Board of Trustees
of __________ Cemetery. This includes monies distributed from _____________ Cemetery
Endowment held by the Georgia United Methodist Foundation. The Treasurer shall make a complete
report to the Association at the annual meeting of the Association.
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ENDOWMENT
There shall be a ___________ Cemetery Endowment. The endowment will make distributions on a quarterly
basis to support the maintenance of the ___________ Cemetery. The endowment will be held by the Georgia
United Methodist Foundation. Additions to the endowment may be made at any time.
FINANCE
The Board of Trustees of the Association shall review annually and designate a depository for funds of the
Association. All funds withdrawn shall be by the signature of either the President or Treasurer. The Board shall
establish the procedure/requirement for the issuance of checks.
RULES AND REGULATIONS
Rules and Regulations for the government of ____________ Cemetery Association provide for the Trustees to
have full authority to prescribe such rules and regulations as necessary to insure proper management,
maintenance, care, preservation, and for the security and protection of ____________________ Cemetery.
BURIAL ELIGIBILITY
________________ Cemetery was established for the purpose of providing burial space for the
_____________________. The families and ______________________________________ are eligible for
burial in the ________________ Cemetery.
AMENDMENTS
Any Amendment to these Bylaws shall be proposed by resolution in writing. Such resolution may be discussed,
amended, or otherwise altered in accordance with parliamentary procedure, and when called for a vote, shall
be balloted upon at the meeting. If the Resolution or amended Resolution be adopted by a 2/3 majority vote
of the members present, the same shall become effective. No vote shall be taken unless the Secretary has
given written notice to all Association members, including the proposed changes, not less than 14 days prior
to the date and time and place of such meeting.
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Burial Rules and Rules for Operation of the Cemetery
______________ Cemetery does not sell burial spaces. The Cemetery is operated and maintained by a Board
of Trustees and depends on distributions from the ____________Cemetery Endowment. The following rules
for use of the Cemetery establish your responsibilities, those of this Association and the mortuary of your
choice. They will be of assistance to you when the time comes to have a burial in __________ Cemetery.
1. Contact one of the Cemetery Trustees and state your desire to use the _____________ Cemetery.
a. Establish with that Trustee your eligibility to use the Cemetery. One of the following conditions
must be met for a person to be buried at _________ Cemetery:
1. ___________________________________________
2. ___________________________________________
3. ___________________________________________
b. After your eligibility is established, assist that Trustee in determining the appropriate gravesite for
burial.
2. Make funeral arrangements with the mortuary of your choice. Remind your funeral director that
he/she must obtain a signed burial permit from a Trustee before burial arrangements can be
completed.
3. If records of this Cemetery Association do not reflect your immediate past giving to maintain
_______________ Cemetery, a minimum contribution of $_____ must be made to the _____________
Cemetery Endowment before the burial permit is completed for your funeral director.
4. With a signed burial permit in hand, your funeral director will arrange for opening and closing the
grave as well as other services you will request of the funeral director.
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Rules Pertaining to the Grounds in __________ Cemetery
___________ Cemetery has a significant historical background in _________County and we are proud of this
background. While we have no full-time caretaker, the ________________ Cemetery Association attempts to
maintain the cemetery appropriately by mowing the grass and periodically trimming the trees and bushes.
To make our care of ______________ Cemetery easier for us to handle, and to contribute to the desirable
overall appearance of the cemetery, ______________ Cemetery Association adopts these rules:
1. When erecting headstones, they should be _______________________________.
2. The planting of trees, bushes and flowers is not permitted. The planting of grass, such as St. Augustine,
is permitted. However, ____________ Cemetery Association assumes no responsibility for the
watering of planted grass. It will be mowed when and as the entire cemetery is mowed.
3. Interested parties are permitted to attend gravesites by watering and trimming and the placing of
flowers in receptacles. The _______________ Cemetery Association assumes no responsibility should
flower receptacles and their contents be lost, turned over, broken or removed. Empty receptacles
should be removed from gravesite except where they are a part of the headstone arrangement.
4. When ordering the erection of a headstone, it is strongly recommended that the monument company
install a reinforced concrete below-ground base foundation. Without a proper and substantial
foundation, headstones over time become unstable and may topple over. The time to prevent this
occurrence is when initially contracting with a monument company.
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