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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.

A cemetery classified as a perpetual care cemetery must file an annual report with the Iowa Insurance Division.  Information about the filing process for perpetual care cemeteries is available here.  Contact the Iowa Insurance Division for questions and to set up a username for the RIU portal. Perpetual care cemeteries are examined at least once every five years regarding the perpetual care trust funds.  

Iowa perpetual care cemeteries may use the total return distribution method if they comply with the requirements in Iowa Administrative Code chapter 191-101.