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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).
The division requires irreducible fund cemeteries to submit a no-fee annual report in
PDF by April 15 of each year. The report must include:
503-947-7300, option 3DFR.NDP.Licensing@dcbs.oregon.gov
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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