hmmm... depends on where you live.
LA general area just drive down to your local permit office and ask which cemetaries are friendly to filmmakers, there's gotta be a few. In SoCal, there's probably even locations that have been made to look like cemetaries that rent to filmmakers. Depends on what your budget looks like.

elsewhere, ask around. Some cities and businesses are friendly to local filmmakers, especially if you're trying to go to festivals. I'd suggest bringing along a cute female actress or crew member

See if anyone you know or anyone involved with the movie has a boyfriend's-uncle's-friend who's the curator of a church cemetary. or something like that. Avoid Catholic cemetaries - they get touchy. Or, see if there's an abandoned graveyard in the area where you can guerrilla shoot it.

If none of these are working for you, honestly, a graveyard is not the most difficult thing to re-create. Just find a creepy forest or empty lot (or wherever) where you can either get a permit or guerrilla shoot without being bothered, and have your production designer (or a friend who's an artist) design you a few tombstones. Hope some of this is helpful!