What can the income from the perpetual care fund be used for?
Income from perpetual care funds is to be used for the care and maintenance of the cemetery. Records of income and expenditures should be maintained, but in most cases the income from the fund is less than the costs related to care and maintenance. Current law doesn t have a well-defined list of expenditures. The most common use of perpetual care funds is for the cost of mowing and trimming around memorials. The income may also be used to repair and maintain existing structures and for the expenses related to roads and pathways. Using the fund for improvements may also be appropriate. The costs to construct a building to store maintenance equipment would be related to care and maintenance, but a building constructed to store sales inventory would not. Another example of an appropriate improvement would be a change from gravel roads to paved roads. Absent an excess of income over and above care and maintenance expenditures, it is not necessary to segregate the income from operating fund
