I've enjoyed cemetery caches . . . heck long before I was a geocacher I enjoyed going through old cemeteries and reading some of the history there with families, seeing the artwork, the language, etc.

And if the truth be told my Out of the Ashes Cache has you start out in the cemetery with a puzzle (you need to pull the numbers off the headstones) that leads you to a second area (related to the cemetery and these particular headstones) with the physical cache located there. I also have another cache hidden right outside of a particularly scenic cemetery (I'm not listing the name since that's part of the fun of the cache and how some cachers "get" my sense of humor with the naming and description . . . and others don't "get" it.)

My feeling has always been to be respectful . . . for that reason in both cases the physical cache was located outside of the cemetery -- like Lois I also loved Moe's Mountain. I also have no issue with virtual caches in these areas (the one in Bucksport is a great example) or using the info contained in some to bring you to a physical cache located outside of the cemetery.

From my experience (albeit limited) it seems as though there have been few if any geocaching issues involving cemeteries as this seems to be 1) a place few muggles go to on a regular basis (the exception being key holidays and of course the inevitable funeral and burial) so there is less of a chance to run into muggles and 2) most geocaches and geocachers seem to be pretty respectful of cemeteries (I have yet to do a cache located inside a cemetery -- most are right outside or in the wall or fence.)