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Are bona fide religious, non-profit cemeteries which sell pre-need goods or pre-need services required to establish a pre-need trust fund?

April 26, 2017bona cemeteries fide non-profit pre-need Religious sell Services

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Are bona fide religious, non-profit cemeteries which sell pre-need goods or pre-need services required to establish a pre-need trust fund?

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Yes, any seller of pre-need burial goods (such as a vault, memorial, vase, etc.) or pre-need services (services in connection with burial which are sold before the buyer’s death, such as opening and closing a grave) is required to establish a pre-need trust fund.