What are Perpetual or General Care Funds (Care Fund) and can I create a Care Fund if I already have a burial site?

At the time of purchase, the buyer pays a fee for the right to bury and also deposits an amount of money into a General Care Fund. For Town Cemeteries, that fund is held and invested by the Gilmanton Trustees of Trust Funds in accordance with very stringent State laws. The annual interest is used by the Cemetery Trustees to maintain that lot and the cemetery in general in the future. Refer to the specific cemetery for information on the deposit of Care Funds required at the time of purchase. Many lots sold in prior years have a very small fund, most have no fund at all. The cost to maintain those lots comes from the annual Town Cemetery budget funded by taxpayers.

If you wish to assist in the care of a lot or the preservation of a cemetery or historic site, you may donate to a specific cemetery general care fund or to the McIntyre Fund, the income from which can be used in all of the town-managed cemeteries.  Such donations are deductible under Internal Revenue Codes sections 170 (a)(1) and 170 (c)(1) and are greatly appreciated by the Cemetery Trustees who are charged with the administration and care of these sites.

To make such a donation please refer to the Cemeteries and Burial Grounds Donation Form.