Quick Facts About NH Cemeteries

New Hampshire Cemetery Statutes
  • Find the full version of NH laws pertaining to cemeteries at the NH General Court webpage: Title XXVI, Chapter 289

Nonprofit Required
  • Every public cemetery in NH must be organized as a nonprofit (289:1)
  • Funeral directors in NH may not own or operate cemeteries. They may not be compensated more than $500 for sitting on nonprofit board of directors.
 
Town Cemeteries
  • Each municipality in NH must provide for burial of its own citizens (289:2)
 
Required Distance from Water, Buildings, Highways
  • All burial grounds, both private and nonprofit, must follow setback rules (289:3)
Private Family Burials
  • Related NH citizens may be buried on home and private property (289:3 II)
  • A right of way must be provided for access to cemeteries located on private land (289:14)
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Who Determines What is Allowed in Cemeteries
  • Elected officials from each town determine the rules that apply in public cemeteries, either as cemetery commission trustees or members of the selectboard. (289:6, 289:7))
 
Obtaining a Burial Permit
  • A burial permit is required prior to burial, obtained from a town clerk upon successful filing of the death certificate. (290:5)

Filing a Burial Permit
  • The completed burial permit must be returned to the Town clerk within 6 days after the burial (290:6)

How to Become a Nonprofit Cemetery Corporation

Cemeteries must be organized as one of the following (see NH RSA 289:1 for precise definitions)
  • Municipal
    • Municipalities manage town cemeteries.
  • Religious
    • Churches and ecclesiastic societies manage religious cemeteries. Religious exemptions from the IRS are applied for by completing Form 4029 with Form 1023 for a 501(c)3 (education and charitable) application.
  • Nonprofit Associations
    • Members of a nonprofit association manage cemeteries that cater to their own members only.
  • Nonprofit Corporations
    • Nonprofit boards of directors manage public cemeteries. For anyone looking to open a cemetery for public use, a nonprofit corporation 501(c)13 (cemetery) is the IRS’s designation of choice using Form 1024.

When filing for a public-serving, nonprofit corporation, this requires:
  1. Forming a board of directors
  2. Writing bylaws and policies (See samples below)
  3. Obtaining an EIN at https://www.irs.gov/businesses/small-businesses-self-employed/get-an-employer-identification-number
  4. Filing a 1024 application online with the IRS for $600 https://www.irs.gov/forms-pubs/about-form-1024
  5. Filing online for business status with NH Secretary of State for $29 https://quickstart.sos.nh.gov/online
  • Annual reports must be filed with the IRs and NH SOS

Sample Documents Needed for Forming a Nonprofit Cemetery Corporation

IRS Law Pertaining to 501(c)13s

Claiming Tax Deductions for Donations to Cemetery Nonprofit Corporations
According to the IRS, donors can deduct contributions they make to you if contributions are made to or for the use of a cemetery whose funds are irrevocably dedicated to the care of the cemetery and all the other requirements of IRC Section 170 are met (IRC: Internal Revenue Code).
 
Donor Deduction Conditions
Donors cannot deduct contributions or payments they make to you if contributions are for the perpetual care of a particular lot or crypt, or payment is part of the purchase price of a burial lot or crypt, even though irrevocably dedicated to the perpetual care of the cemetery under IRC Section 170(c)(5).