re: Does Memorial Day include confederate soldiers?

You are correct. It includes Confederates. Indeed it has origination form Southern Women who did it.

I meant Andrew Johnson and here is some more facts

Here are the facts. The south originated Memorial Day and north adopted it and expanded it and it includes confederate soldiers.

“ For many Americans, Memorial Day is more than a long weekend and an unofficial start to the summer season. The real meaning of the holiday is meant to honor all U.S. soldiers who have died serving their country.
Originally called Decoration Day, Memorial Day's history goes back to the Civil War. It was was declared a national holiday by Congress in 1971, according to the U.S. Department of Veterans' Affairs.”

“In the years following the bitter Civil War, a former Union general took a holiday originated by former Confederates and helped spread it across the entire country.
The holiday was Memorial Day, an annual commemoration was born in the former Confederate States in 1866 and adopted by the United States in 1868. It is a holiday in which the nation honors its military dead.
Gen. John A. Logan, who headed the largest Union veterans’ fraternity at that time, the Grand Army of the Republic, is usually credited as being the originator of the holiday.
Yet when General Logan established the holiday, he acknowledged its genesis among the Union’s former enemies, saying, “It was not too late for the Union men of the nation to follow the example of the people of the South.”

During 1866, the first year of this annual observance in the South, a feature of the holiday emerged that made awareness, admiration and eventually imitation of it spread quickly to the North.
During the inaugural Memorial Day observances which were conceived in Columbus, Georgia, many Southern participants – especially women – decorated graves of Confederate soldiers as well as, unexpectedly, those of their former enemies who fought for the Union.

The blue and the grey’
It was not long before Northerners decided that they would not only adopt the Southern custom of Memorial Day, but also the Southern custom of “burying the hatchet.” A group of Union veterans explained their intentions in a letter to the Philadelphia Evening Telegraph on May 28, 1869:
“Wishing to bury forever the harsh feelings engendered by the war, Post 19 has decided not to pass by the graves of the Confederates sleeping in our lines, but divide each year between the blue and the grey the first floral offerings of a common country. We have no powerless foes. Post 19 thinks of the Southern dead only as brave men.”
Other reports of reciprocal magnanimity circulated in the North, including the gesture of a 10-year-old who made a wreath of flowers and sent it to the overseer of the holiday, Colonel Leaming, in Lafayette, Indiana, with the following note attached, published in The New Hampshire Patriot on July 15, 1868:
“Will you please put this wreath upon some rebel soldier’s grave? My dear papa is buried at Andersonville, (Georgia) and perhaps some little girl will be kind enough to put a few flowers upon his grave.”
President Abraham Lincoln’s wish that there be “malice toward none” and “charity for all” was visible in the magnanimous actions of participants on both sides, who extended an olive branch during the Memorial Day observances in those first three years.
Although not known by many today, the early evolution of the Memorial Day holiday was a manifestation of Lincoln’s hope for reconciliation between North and South.”