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for transmittal to the OCD publisher are responsible for the accuracy of such information. This means that they must ensure that only qualified organizations are listed , that organizations that cease to qualify are deleted promptly, and that qualified , newly-created organizations are listed as soon as possible . The current legal and procedural requirements for inclusion in the Group Ruling and OCD , as well as the application form , are contained in the OGC Memo dated December 31 , 1999 , which is available at http ://www . usccb . org/bishops/dfi /exemptionruling . htm . EXPLANATION 1 . Exemption from Federal Income Tax . The latest ruling reaffirms the exemption from federal income tax under section 501 (c) (3 ) of the Code of "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 Official Catholic Directory for 2003 " ( with the exception of organizations designated in the OCD with an asterisk and foreign organizations) . 2 . Federal Excise Taxes . Inclusion in the Group Ruling has no effect on an organization 's liability for federal excise taxes . Exemption from these taxes is very limited . Please refer to your attorney any questions you may have about excise taxes . 3 . State/Local Taxes . Inclusion in the Group Ruling does not automatically establish an organization 's exemption from state or local income , sales or property taxes . Typically, separate exemptions must be obtained from the appropriate state or local tax authorities in order to qualify for any applicable exemptions . Please refer to your attorney any questions you may have about state or local tax exemptions . z 4 . Deductibility of Contributions . The Group Ruling assures donors that contributions to the institutions listed in the 2003 OCD and covered by the Group Ruling are deductible forfederal income , gift, and estate tax purposes . (See OGC Memo dated December 21 , 1993 concerning substantiation and disclosure requirements applicable to contributions over $250 and quid pro quo contributions over $ 75 . ) 5 . Unemployment Tax . The Group Ruling establishes exemption from federal unemployment tax only. Individual states may impose unemployment tax on organizations included in the Group Ruling , even though they are exempt from the federal tax . Please refer to your attorney any questions you may have about state unemployment tax . 6 . Social Security Tax . All section 501 (c) (3 ) organizations , including churches , are required to pay taxes under the Federal Insurance Contributions Act ( FICA) for each employee who is paid $ 100 or more in a calendar year. !' Services performed by diocesan priests in the exercise of their ministry are not considered "employment" for FICA (Social Security) purposes , !' 3 Section 3121 (w) of the Code permits certain church-related organizations to make an irrevocable election to avoid payment of FICA taxes, but only if such organizations are opposed for religious reasons to payment of social security taxes. I. R. C. § 3121 (b) (8) (A).