Press Releases

U.S. Representatives Nathaniel Moran (TX-01) and Terri Sewell (AL-07) introduced H.R. 7087, the Grave Injustice Parity Act, bipartisan legislation allowing tax deductions for charitable donations and bequests made to nonprofit cemetery companies. 

“Cemeteries foster connections across generations, giving families a place to honor and remember loved ones for years to come,” said Congressman Moran. “This commonsense legislation corrects an oversight in our tax code and ensures that families and donors who support the preservation of our community cemeteries receive fair tax treatment.” 

Key changes to the Internal Revenue Code:

●      Estate Gift Tax Deductions — Allows deductions for transfers from estates to qualifying nonprofit cemetery companies 

●      Private and Community Foundation Distributions — Enable private foundations to make qualifying distributions to cemetery companies without penalty, continuing toward their required annual distribution amounts

“I am proud to join Rep. Moran in introducing the bipartisan Grave Injustice Parity Act which corrects inconsistencies in the tax code that are placing unnecessary burdens on nonprofit cemeteries,” said Congresswoman Sewell. “These cemeteries—especially those serving rural and underserved communities—play a vital role in preserving local history and honoring our loved ones, yet many are struggling under outdated and uneven tax treatment. Our bill ensures they receive fair and consistent treatment under federal law so they can continue their important work.”

Background:

Under current law, Americans can receive tax deductions when they make charitable donations or estate transfers to various nonprofits and organizations, including religious, educational, and charitable institutions.

However, nonprofit cemetery companies—despite serving an important community function and operating without profit—are not eligible to receive tax-deductible contributions under the same provisions. This creates consistency in the tax code, disadvantaged cemetery preservation, and maintenance efforts.

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