Are Donations To Cemetery Tax Deductible?

[gfizer]

I have a client asking if donations to private family cemetery are deductible.  The cemetery does have an EIN but to the client's knowledge has not filed a Form 1024 for recognition of tax exempt status.  I've done some research but can't find a satisfactory answer.  Does anyone here have any experience with this type of thing?  Thanks in advance!

[Lion EA]

First of all, it'd have to be a true no-strings-attached donation with nothing in return, and with that appropriate IRS language on his receipt.

Second, he can look up IRS-approved charities: https://www.irs.gov/charities-non-profits/search-for-tax-exempt-organizations

[ILLMAS]

You may want to contact a catholic cemetery to how they do it. 

[DANRVAN]

3 hours ago, gfizer said:

Does anyone here have any experience with this type of thing? 

Yes fairly recently.  See 501(c)(13).

 

1 hour ago, ILLMAS said:

how they do it. 

The are part of a bigger E.O., the Church.

[Corduroy Frog]

I was (unfortunately) appointed Treasurer of our family cemetery.  I do know that the IRS does not challenge the deductible contributions to a church, but outside of that, I believe the only way to assure deduction for anything else is to exercise Form 1024 for a 501(c)3.

I tried to do that for our cemetery association, but the IRS sent back the 1024 asking for a huge user fee.  More money than donated revenue for five years.  We declined.  We do have a FEIN but I've told donors that the deductibility of their contributions could not be guaranteed.  

So few people in Tennessee are able to itemize anyway so it makes little difference to them.

[DANRVAN]

1 hour ago, Corduroy Frog said:

assure deduction for anything else is to exercise Form 1024 for a 501(c)3.

A cemetary must apply under 501(c)(13).  The user fee was most recently $600.  

Section H of the form is used for 501(c)(13).

The questions in section H are simple yes or no; as long as you meet the basic requirements that the funds are used for the upkeep of the cemetery and there is no intent to sale or subdivide the land.

I filed one last year with no issues.

[DANRVAN]

Donations to a 501(c(13) are deductible per IRC 170(c)(5).

And like any other donation cannot be restricted of benefit any particular individual.

You can't donate $1,000 to specifically bury uncle Fred.

 

[Corduroy Frog]

1 hour ago, DANRVAN said:

A cemetary must apply under 501(c)(13).  The user fee was most recently $600.  

 

 

When we applied, the user fee was $1200.  The cemetery does well to receive $300 per year.

[gfizer]

Thanks everyone