Which statement best describes an Operating Cemetery?

• A. A cemetery that performs interments
• B. A cemetery that exclusively handles cremations
• C. A cemetery that does not provide care funds
• D. A cemetery that performs interments, has fiduciary responsibility for care funds, or has outstanding preneed service contracts for unperformed services

Answer: (D)

An operating cemetery is defined by its active management of interments and its ongoing obligations, including fiduciary responsibility for care funds and honoring preneed contracts that have not yet been performed. This combination shows the cemetery is functioning as a business with statutory duties, not merely handling one service. Interments demonstrate it handles burials, fiduciary care funds show it must set aside and manage funds for future maintenance, and outstanding preneed contracts indicate promises for future services that must be fulfilled. The other options miss essential parts: performing interments alone doesn’t address the financial and contractual responsibilities; focusing only on cremations ignores the care-fund and preneed obligations; and not providing care funds would imply it isn’t meeting the fiduciary duties typically required for an operating cemetery.