General
Annual Filing Requirements for Catholic Organizations (2017)
Annual Filing Requirements for Catholic Organizations (2017)
The USCCB Office of General Counsel is providing these guidelines to (arch)dioceses, parishes, and other Catholic organizations (“Catholic organizations”) exempt from federal income tax under section 501(a) of the Internal Revenue Code (“Code”)1 and described in section 501(c)(3) to assist them in understanding their annual reporting requirements under section 6033. The guidelines are intended for Catholic organizations included in the USCCB group ruling. The USCCB group ruling is sometimes referred to as “GEN 0928,” because of its designation in IRS records. “GEN” refers to “Group Exemption Number.” (“GEN 0928”).
These guidelines discuss which organizations are exempt from having to file an annual information return (Form 990 or Form 990-EZ) or electronic notice (Form 990-N), and if an organization is required to file an annual information return or electronic notice, which return or notice it should file.
There is a misunderstanding that organizations included in a church group ruling do not have to file a Form 990, Form 990-EZ, or Form 990-N. This has not been true for over forty years.2 Generally, all Catholic organizations are required to file annually a Form 990, Form 990-EZ, or Form 990-N unless exempted by a specific statutory or regulatory provision. Generally, only dioceses, parishes, schools below college level, and certain U.S. religious institutes (but not their affiliated ministries) can claim exemption from having to file a Form 990, Form 990-EZ, or Form 990-N, unless the organization can properly be classified as an integrated auxiliary of a church.