General

USCCB General Counsel Memorandum regarding 2018 Group Ruling

Topic
Office/Committee
Year Published
  • 2019
Language
  • English

USCCB General Counsel Memorandum regarding 2018 Group Ruling, December 6, 2018

This memorandum relates to the annual Group Ruling determination letter issued to the United States Conference of Catholic Bishops (“USCCB”) by the Internal Revenue Service (“IRS”), the most recent of which is dated October 24, 2018, with respect to the federal tax status of subordinate organizations listed in the 2018 edition of the Official Catholic Directory ("OCD").  As explained in greater detail below, this 2018 Group Ruling determination letter is important for establishing: 

  • exemption of subordinate organizations under the USCCB Group Ruling from federal income tax; and
  • deductibility of contributions to such organizations for federal income, gift, and estate tax purposes.

Group-Ruling-2018-Memo-FINAL-2.pdf