La Grange City Cemetary Association Of La Grange

Exempt from federal income tax under section 501(c)(13) of the internal revenue code. Section 170(c)(5) of the code provides for the deduction for federal income tax purposes of contributions to cemetery companies of the type described in section 501(c)(13). Contributions must be voluntary and must be made to or for the use of a nonprofit cemetery whose funds are irrevocably dedicated to the care of the cemetery as a whole.