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Internal Revenue Service Department of the Treasury District Director P. O . Box 2508 Cincinnati, OH 45201 Date: June 4 , 2002 Person to Contact: Myrna Huber #31 -07276 Telephone Number. 877-829-5500 FAX Number: Ms . Deirdre Dessingue 513-263-3756 Associate General Counsel United States Conference of Catholic Bishops 32114 1h Street, N . E. Washington, D. C. 20017- 1194 Dear Ms . Dessingue : In a ruling dated March 25 , 1946 , we held that the agencies and instrumentalities and all educational , charitable and religious institutions operated , supervised , or controlled by or in connection with the Roman Catholic Church in the United States , its territories or possessions appearing in The Official Catholic Directory 1946 , are entitled to exemption from federal income tax under the provisions of section 101 (6) of the Internal Revenue Code of 1939 , which corresponds to section 501 (c)(3) of the 1986 Code. This ruling has been updated annually to cover the activities added to or deleted from the Directory' . The Oficial Catholic Directory for 2002 shows the names and addresses of all agencies and instrumentalities and all educational, charitable, and religious institutions operated by the Roman Catholic Church in the United States , its territories and possessions in existence at the time the Directory was published . It is understood that each of these is a non-profitiprganization , that no part of the net earnings thereof inures to the benefit of any individual , that no substantial part of their activities is for promotion of legislation , and that none are private foundations under section 509(a ) of the Code. Based on all information submitted , we conclude that the agencies and instrumentalities and educational , charitable, and religious institutions operated , supervised , or controlled by or in connection with the Roman Catholic Church in the United States, its territories or possessions appearing in The Oficial Catholic Directory for 2002 are exempt from federal income tax under section 501 (c)(3) of the Code . Donors may deduct contributions to the agencies , instrumentalities and institutions referred to above , as provided by section 170 of the Code . Bequests , legacies , devises , transfers or gifts to them or for their use are deductible for federal estate and gift tax purposes under sections 1055 , 2106 , and 2522 of the Code.