In many countries, there are extensive legal stipulations and requirements for having a graveyard on your property. In addition, property is expensive and the church would rather use the money for humanitarian aid, missions, or building more churches. The Mormon Church just doesn't want to deal with the legal requirements or the property expense of having a graveyard. Additionally, it is simply has never been a custom of Mormons to have graveyards at their churches. In the United States (where about 40% of Mormons reside), it is extremely uncommon for a church to have its own graveyard. Only very old churches will have a graveyard, and modern burials do not take place there. Cemeteries in the US are usually owned by independent companies and many will have a nondenominational chapel on site for funeral services. Mormons may choose to have their funeral at a cemetery or mortuary chapel, at the graveside, or at their church building, but they may not be buried at the church.
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