General
Form 0928A, Application for Inclusion in USCCB Group Ruling
USCCB Group Ruling Form 0928A Application for Inclusion (2025)
Who Should Apply? Any newly created, newly acquired, or newly affiliated Catholic nonprofit organization seeking to qualify for exemption from federal income tax under section 501(c)(3) of the Internal Revenue Code ("Code") through inclusion in the USCCB group ruling must file an application (Form 0928A). If the application is approved, the organization will also be included in the Official Catholic Directory (“OCD”) and in IRS records in the Exempt Organizations Business Master File extract (“EO BMF”). Organizations already included in the group ruling/OCD that wish to be included in the EO BMF must file Form 0928A. In addition, any Catholic organization that is currently included in the group ruling but that reincorporates or otherwise changes its corporate form (e.g., from association to trust or corporation) constitutes a new legal entity for IRS purposes and consequently must file a new Form 0928A.