Summary Policy

Date
September 3, 2003

Reference Number
CSP - R17

Key Words
Religion (cemeteries)

Policy Statement

A cemetery can qualify for registration as a charity under the following category of charitable purposes: advancement of religion. While the upkeep of the whole churchyard, including its cemetery, falls under the advancement of religion, the maintenance of a particular grave, tomb, vault, mausoleum or monument does not constitute a charitable purpose.

References

• Charitable Purposes, CSP - C01.
• Religion, CSP - R06.