Emphasizing The Charitable Mission Of Catholic Cemeteries

A mere five years ago the Roman Catholic Diocese of Oakland held ground breaking ceremonies and began construction on the Cathedral of Christ the Light. Today the Cathedral stands as an edifice of transcendent beauty in downtown Oakland (include exterior/interior photos).

The Mausoleum is designed to mirror the footprint of the Cathedral above. Its elegant décor features onyx and marble as well as stained glass windows from St. Francis de Sales Cathedral. The mausoleum provides a very special and unique place for parishioners throughout the Diocese to be memorialized and be a part of the Cathedral.  The mausoleum also generates revenue for the Diocese which is placed in an endowment fund that maintains the splendor of the Cathedral over time.

Catholic Cemeteries is welcoming the new decade by initiating a new donation program that makes it more affordable for individuals to be enshrined in this most holy space. Catholic Cemeteries receives a fixed amount when each crypt or niche is purchased, a burial right value. The additional cost over this amount is a donation to the Cathedral endowment which is tax deductible for most donors.

Robert Seelig, Director of Cemeteries for the Diocese, compares the tax issue behind this program to a dinner sponsored by a charity, “You buy a $100 dinner ticket and the value of the meal is not deductible as a donation, however, the amount over the value of the dinner is deductible. So if the meal cost $35 than you have a $65 donation.”

Seelig added, “The donation program is also applicable at the six other locations operated by Catholic Cemeteries because we are a not-for-profit, religious corporation exempt from tax under Section 501(c)(3) of the Internal Revenue Service. As such, the donations to Catholic Cemeteries, like the Cathedral, can be deductible for tax purposes by the donor.”

The key issue for the donation program is to establish the value of each space. Seelig explained the process of establishing this value, “We secured an appraisal which determined the value of the burial rights for a grave, crypt and niche. Then we added to this the value of our cost of goods sold for that grave, crypt or niche.”

Fees vary by location and the type of memorial options; however, hypothetically if two burial rights in-ground cost $5,000 and the value per the appraisal is $4,310, this would result in a gift to Catholic Cemeteries of $690. This $690 is the charitable gift component of the price and for most people will be tax deductable.

While this is a new program in Oakland there is precedent for the program according to Seelig, “The concept of a donation program where a portion of the burial rights’ purchase is a tax deductible charitable donation has been utilized within the Cathedral in the Archdiocese of Los Angeles and was originally pioneered by a Catholic parish within the Archdiocese of Detroit. St. Hugo of the Hills in Bloomfield Hills, Michigan secured a Private Letter Ruling from the Internal Revenue Service.”

Seelig added, “Catholic Cemeteries received an opinion letter form our legal counsel that we have a right to receive the donation and that the portion of the donation which is greater than the value of the burial rights purchased may be deductible to the donor.”

Catholic Cemeteries will also send a letter acknowledging all donations in excess of $250.00. The purchase of burial rights is recorded on a donation/purchase form which defines all the terms and conditions of each donation.

Furthermore, the donor selecting burial rights with a deductible amount can receive copies of our legal tax opinion letter and the appraisal as prepared by Lawrence Sloane of the L. F. Sloane Consulting Group, Inc. Seelig said, “Larry has worked with this approach for both St. Hugo’s and the Los Angeles Archdiocese and is familiar with the legal and ethical implications of the program. As such he was able to guide us in implementing the program at the Cathedral here in Oakland.”

Catholic Cemeteries as a ministry of the Dioceses of Oakland utilizes its revenues to support the care and maintenance of the cemeteries and the charitable works of the Diocese of Oakland.

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If you would like more information, please contact Stephanie Sloane at (510) 581-2425 ext. 16 or This e-mail address is being protected from spambots. You need JavaScript enabled to view it .