Great idea for a charity. Lesley's advice is good. I know you may say, it sounds like a hassle, but do go the legal route and get the appropriate incorporation, tax ID, bank account(s), and state designation as a charity. If you intend to operate via the Internet, you may have to get charity designations from any state in which you intend to do "business," which could be very time-consuming; I don't know; that's why you should consult an attorney who knows these things or the appropriate state officer. Your idea is a lovely one, but you don't want to end up with anyone claiming they donated money to the organization and then found the organization wasn't properly and legally set up. You also will need someone (could be you) who tracks the money very carefully. Charities can be audited by states or the IRS just like anyone else. Again, do not let this all put you off doing it, just be prepared for it to take some time and effort (and some of your own money for setup fees, perhaps) to get going, before you can ever actually provide that first headstone.