According to Iowa law, a Perpetual Care Cemetery is a cemetery which has established an irrevocable trust fund for the maintenance, repair, and care of all interment spaces, features, buildings, roadways, parking lots, water supply, and other existing cemetery structures. All new cemeteries that were organized or that commenced business in Iowa on or after July 1, 2005, must operate as a perpetual care cemetery. Cemeteries that were organized before that date may or may not be perpetual care cemeteries. This dataset provides a list of perpetual care cemeteries registered with the Iowa Insurance Division. Iowa has a very large number of cemeteries and burial sites. Most cemeteries and burial sites are not required to register with the Iowa Insurance Division and some are exempt from the requirements and provisions of the Iowa Cemetery Act located at Iowa Code Chapter 523I.