Is it permissible to build a second story for a cemetery and donate money for that, given the current cemeteries' lack of capacity due to the increase in deaths?

In the case of choice, it is absolutely forbidden to build over a grave and to bury the deceased in crypts built atop graves, as well as building a second story over them. However, in cases of necessity where there is no place for burial except in this manner, it is permissible because necessities make the unlawful lawful. It is preferable to begin by combining more than one deceased in a single grave before resorting to such construction. If that is not sufficient, then construction over the grave should be undertaken only to the extent that it addresses the necessity. Al-Juwayni and Al-Nawawi mentioned the permissibility of burying more than one deceased in a single grave when there are many deaths or when space is limited.