All perfect praise be to Allaah, The Lord of the Worlds. I testify that there is none worthy of worship except Allaah, and that Muhammad is His slave and Messenger. We ask Allaah to exalt his mention as well as that of his family and all his companions.
We have already clarified that, the most preponderant opinion, in our view, is that it is permissible for women to visit graves provided some religious requirements are met, and that the prohibition is only with regard to women who visit graves too much, in this regard please refer to Fatwa 84400. The above applies to all kinds of women, whether or not they are pregnant, and there is no harm in being accompanied with children provided one prevents them from doing anything that is forbidden at graveyards, like sitting on graves and the like.
Finally, it should be noted that one should avoid the prohibitions which some people do when visiting graves, like circumambulating some graves, or touching its soil seeking blessings, or slaughtering next to them and making a vow to the dead and so forth. One should never believe that the dead could benefit or harm, and should never supplicate him or seek his help and the like. Some of these acts are innovations and some are Shirk [associating partners to Allaah].
Allaah Knows best.