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Internal Revenue Service Department of the Treasury <br /> District Director <br /> P . 0. Box 2508 <br /> Cincinnati, OH 46201 <br /> Dates July 11 2004 Person to Contact: <br /> Myrna Huber #31 -07275 <br /> Telephone Numbers <br /> 877-829-5500 <br /> FAX Number: <br /> Ms. Deirdre Dessingue 513-253=3758 <br /> Associate General Counsel <br /> United States Conference <br /> of Catholic Bishops <br /> 3211 4 h Street, N . E . <br /> Washington , D . C . 20017- 1 194 <br /> Dear Ms. Dessingue: <br /> In a ruling dated March 25, 1946, we held that the agencies and instrumentalities and all <br /> educational , charitable and religious institutions operated , supervised, or controlled by or <br /> in connection with the Roman Catholic Church in the United States , its territories or <br /> possessions appearing in The Official Catholic Directory 1945, are entitled to exemption <br /> from federal income tax under the provisions of section 101 (6) of the Internal Revenue <br /> Code of 1939, which corresponds to section 501 (c) (3) of the 1986 Code . This ruling has <br /> been updated annually to cover the activities added to or deleted from the Directory . <br /> The Official Catholic Directory for 2004 shows the names and addresses of all agencies <br /> and Instrumentalities and all educational, charitable, and religious institutions operated <br /> by the Roman Catholic Church in the United States, its territories and possessions in <br /> existence at the time the Directory was published. it is understood that each of these is <br /> a non-profit organization, that no part of the net earnings thereof inures to the benefit of <br /> any individual , that no substantial part of their activities is for promotion of legislation , <br /> and that none are private foundations under section 509(a ) of the Code . <br /> Based on all information submitted, we conclude that the agencies and instrumentalities <br /> and educational , charitable, and religious institutions operated, supervised , or controlled <br /> by or in connection with the Roman Catholic Church in the United States , its territories <br /> or possessions appearing in The Official Catholic Directory for 2004 are exempt from <br /> federal income tax under section 501 (c) (3 ) of the Code . <br /> Donors may deduct contributions to the agencies, instrumentalities and institutions <br /> referred to above , as provided by section 170 of the Code . Bequests, legacies, devises, <br /> transfers or gifts to them or for their use are deductible for federal estate and gift tax <br /> purposes under sections 2055, 2106 , and 2522 of the Code. <br />