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Intor"al Rerrent-10 senroce <br />P.O. Box 2508 <br />Cirnciin nnfig QH 46201 <br />Date.. June -12, 2013 <br />United States Conference of Catholic <br />Bishops <br />3211 4"' Street, NE <br />Washington, DC 20017-1194 <br />Dear Sir/Madam: <br />Department of <br />Persona to can4ar-fa <br />Roger Meyer IDi# 0110429 <br />ToOli Free Telephone l;tilum beva <br />877-829-5500 <br />53-0196617 <br />Grocip Exemption Number-. <br />0928 <br />This responds to your June 5, 2013, request for information regarding the status of your <br />group tax exemption. <br />Our records indicate that you were issued a determination letter in March 1946, that you <br />are currently exempt from federal income tax under section 501(c)(3) of the Internal <br />Revenue Code, and are not a private foundation within the meaning of section 509(a) of <br />the Code because you are described in sections 509(a)(1) and 170(b)(1)(A)(i). <br />With your request, you provided a copy of the Official Catholic Directory for 2013, which <br />includes the names and addresses of the agencies and instrumentalities and the <br />oducational, charitable, and religious institutions operated by the Roman Catholic <br />Church in the United States, its territories, and possessions that are subordinate <br />organizations under your group tax exemption. Your request Indicated that each <br />subordinate organization is a non-profit organization, that no part of the net earnings <br />thereof inures to the benefit of any individual, and that no substantial part of their <br />activities is for promotion of legislation. You have further represented that none of your <br />subordinate organizations is a private foundation under section 509(a), although all <br />subordinates do not all share the same sub -classification under section 509(a). Based <br />on your representations, the subordinate organizations in the Official Catholic Directory <br />for 2013 are recognized as exempt under section 501(c)(3) of the Code under OEN <br />0928. <br />Donors may deduct contributions to you and your subordinate organizations as provided <br />in section 170 of the Code, Bectuests, legacies, devises, transfers, or gifts to them or <br />for their use are deductible for federal estate and gifts tax purposes if they meet the <br />applicable provisions of section 2055, 2106, and 252.2 of the Code. <br />Subordinate organizations under a group exemption do not receive individual exemption <br />letters. Most subordinate organizations are not separately listed in Publication 78 or the <br />EO Business Master File. Donors may verify that a subordinate organization is Included <br />