RIGHT NOW, You Can Escape The Pain and Embarrassment of Not Being Prepared For An IRS Audit. Take a FREE sneak into just a few of the aspects that the IRS knows about the Mortuary and Cemetery business - you may be surprised - From Chapter 6 -
Whether a mortuary is owned by an exempt or non-exempt cemetery, it will always be taxable. The operation of a mortuary includes the following:
- Preparing the deceased for viewing and burial and conducting funeral services
- Pickup of the deceased from their home, hospital, convalescent home, etc.
- Merchandising of caskets, vault liners, flowers, burial clothing, memorial books and folders, etc.
- Delivery of the deceased to the cemetery or other disposal service
Articles read in industry magazines indicate that the mortuary industry is generally thought to be in a period of consolidation. Transition is taking place from individual, independently owned funeral homes to larger, multi-site operations. Some of these operations are multi-state in size. Most of the funeral homes targeted for audits were either family-owned or closely-held enterprises. With individual proprietorships, the owners are usually the licensed funeral directors. The smaller funeral homes had numerous family members employed in the business.