The document is a letter from Laura Bacon, president of Operation Noah's Ark, to the director of a cemetery. Bacon requests that the cemetery accept a tax-deductible receipt for a burial plot to help a low-income family. She explains that Operation Noah's Ark is a 501(c)(3) nonprofit that assists families with funeral costs. Bacon believes partnering with the cemetery could help the local community and expand the cemetery's national presence, while providing tax benefits. She invites the director to discuss these partnership opportunities further.