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Irreducible fund cemetery

Irreducible fund cemeteries are those that are either owned or operated by a nonprofit corporation where any bylaw enacted requires money earned from the sale of burial lots and cremations and other revenue is placed in an irreducible fund. The fund’s principal cannot be reduced; however, the interest earned can be used for the care and maintenance of the grounds, buildings, and properties (ORS 97.665).

Annual reports

The division requires irreducible fund cemeteries to submit a no-fee annual report in Word or PDF by April 15 of each year. The report must include:

  • Cash flow transactions
  • Year end investment summary
  • Information verification by the corporation’s officer

Consumer and industry information

If you need help, call 503-378-4140 and a receptionist will connect you to an examiner who will explain the process.

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