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Internal Revenue Service P.O. Box 2508 Cincinnati, ON 45201 Date: October 24, 2018 United States Conference of Catholic Bishops 3211 4'^ Street, NE Washington, DC 20017-1194 Dear Sir/Madam; Department of the Treasury Person to Contact: R. Meyer ID# 0110429 Toll Free Telephone Number. 877-829-5500 Group (Exemption Number. 0928 This responds to your October 12, 2018, request for information regarding the status of your group tax exemption. Our records indicate that you were issued a determination letter in March 1946, that you are currently exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code, and are not a private foundation within the meaning of section 509(a) of the Code because you are described in sections 509(a)(1) and 170(b)(1)(A)(i). With your request, you provided a copy of the Official Catholic Directory for 2018, which includes the names and addresses of the agencies and instrumentalities and the educational, charitable, and religious institutions operated by the Roman Catholic Church in the United States, its territories, and possessions that are subordinate organizations under your group tax exemption. Your request indicated that each subordinate organization is a non-profit organization, that no part of the net earnings thereof inures to the benefit of any individual, and that no substantial part of their activities is for promotion of legislation. You have further represented that none of your subordinate organizations is a private foundation under section 509(a), although all subordinates do not all share the same sub -classification under section 509(a). Based on your representations, the subordinate organizations in the Official Catholic Directory for 2018 are recognized as exempt under section 501(c)(3) of the Code under GEN 0928. Donors may deduct contributions to you and your subordinate organizations as provided in section 170 of the Code. Bequests, legacies, devises, transfers, or gifts to them or for their use are deductible for federal estate and gifts tax purposes if they meet the applicable provisions of section 2055, 2106, and 2522 of the Code. Subordinate organizations under a group exemption do not receive individual exemption letters. Subordinate organizations are not listed in Tax Exempt Organization Search (Pub 78 data), and many are not listed in the Exempt Organizations Business Master