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Perpetual Care Charitable Contribution

The Commonwealth of Pennsylvania established the requirements for a Perpetual Care Trust under the Nonprofit Corporation Law of 1933, as further amended in 1956. Thus, non-profit cemeteries are required to contribute no less than 15% of the selling price of a each interment space, which includes: a traditional earthen interment space, a mausoleum crypt space and a columbarium cremation niche space.

Since Oak Lawn Cemetery was established in 1898, 35 years had expired before Perpetual Care became mandatory. The Cemetery attempted to solicit donations during that time, which was modestly successful.

In order to provide you with some insight on the importance of the Perpetual Care Trust, some examples of actual interment purchases noting the pure dollar value of these Perpetual Care Trust contributions have been given below.

1. In 1966, a three (3) space plot purchased for $300.00 included a $45.00 contribution to perpetual care. In this case, the dollar value of the cut / trim service for 51 years amounts to .74 cents per year.

2. In 1980, a two (2) space plot purchased for $400.00 included a $120.00 contribution to perpetual care. Thus, the dollar value of the cut / trim service for 25 years amounts to some $4.80 per year.

3. In 2000, a two (2) space plot purchased for $1,050.00 included a $157.50 contribution to perpetual care. Thus, the dollar value of the cut / trim service for 5 years amounts to $31.30 per year.

Currently, Perpetual Care Contributions are set at 15% or $200.00 per purchase whichever is greater.

A voluntary contribution honoring a friend or family member adds much to the strength of your cemetery, Oak Lawn!

Your donation may qualify as a tax-deduction, please consult with your tax advisor.