This bill establishes the National Cemeteries Foundation, a nonprofit organization designed to support educational outreach activities through the Veterans Legacy Program, which researches and memorializes veterans buried in national cemeteries. The foundation will accept donations and grants to fund educational initiatives at national cemeteries and must obtain 501(c)(3) nonprofit status within four years or be dissolved. The bill also enhances burial benefits for veterans by allowing single headstones or markers for groups buried together, prohibiting cardboard containers for unclaimed veteran remains unless specifically requested, expanding eligibility for headstones and markers to Medal of Honor recipients, and modifying eligibility rules for those who died during active service under conditions other than dishonorable discharge. Additionally, the legislation makes permanent the authority to provide memorial headstones, markers, and burial for spouses and dependent children who die before the veteran or active duty service member, removing the previous October 1, 2024 expiration date. The bill requires annual reporting to Congress on the foundation's activities and funding sources, with audits required when revenues exceed certain thresholds.