What does perpetual care fund in a cemetery?

• A. Advertising for the cemetery.
• B. Ongoing maintenance of cemetery plots funded by a portion of the purchase price.
• C. Vendor salaries for the funeral home.
• D. Upgrade of electric lighting in the city.

Answer: (B)

Perpetual care is a mechanism that guarantees ongoing maintenance of cemetery grounds and plots. A portion of the purchase price is set aside into a trust or restricted fund, and the earnings from that fund are used to cover routine upkeep—mowing, landscaping, headstone care, repairs, and similar maintenance—so the property stays cared for over time regardless of yearly budget fluctuations. This concept ensures long-term upkeep of the cemetery’s grounds.

Advertising, salaries for the funeral home staff, or city electric upgrades are not funded by perpetual care. Those costs come from the cemetery’s general operating budget or separate capital budgets and are not restricted to ongoing maintenance from the perpetual care fund.