The theme of burial and funeral business does not lose its relevance for many centuries. Currently, the topic is quite relevant in the light of periodic changes in the legislation in this sphere. Sooner or later a person comes to the final stage of his existence. The final stage of human existence is physio-logical death, the onset of which begins with the moment of organic changes in the brain and central nervous system, irreversible disintegration of pro-tein bodies occurs, as a result of which it is impossible to restore vital activi-ty of the body. The purpose of the study was to investigate legal nuances of burial and funeral business in the Russian Federation as a kind of social and health care, as well as to analyze the current state of funeral business organ-ization. The study describes the concept of burial, shows the current situa-tion of funeral business in the city of Krasnoyarsk, namely the number of companies assisting in the organization of the funeral. By the resolution of a city administration of Krasnoyarsk No. 676 on the order of implementation of Federal Law of 12.10.1993 to No. 8-FL "About burial and funeral busi-ness" it is established that on the territory of the city there are 10 cemeteries which area is 276.87 hectares. The changes regarding the areas of cemeter-ies have not been made to this resolution since 2011. According to the state on 05.02.2016 land plots under 8 cemeteries of the city were not included in-to municipal property. It was found out that there had been no inventory of cemeteries; the standard in which cemetery size of more than 40 hectares was not allowed had been violated. At the moment there is a discrepancy of the sizes of cemeteries of Badalyk (224.3 hectares) and cemeteries of the set-tlement of Shinniki (114.8 hectares) with the current legislation. When writ-ing the study the following research methods were used: economical and statistical, abstract and logical, comparative and analytical.