The Cortland Rural Cemetery is located in Cortland, New York, USA. A non-profit, non-denominational cemetery established in 1853, the still operational cemetery has a physical footprint of approximately 44 acres and features the attributes typical of the mid-19th century garden cemetery or rural cemetery, including rolling hills, copious trees, curving roads, and an overall asymmetrical design. The cemetery is regulated by the New York State Department of State NYS Division of Cemeteries and as such has the special designation of 501(c)(13) reserved by independent, non-profit cemeteries in New York. It is managed by a volunteer Board of Trustees and funds its operations with a combination of revenues from operations such as burial fees, plot sales income, and marker foundation installation