Tax and Group Ruling
Group Ruling Information
- IRS Determination Letter (August 21, 2019)
The 2019 determination letter is the most current letter issued by the IRS to the USCCB. The posting of the letter coincides with the publishing of the 2019 Official Catholic Directory.
- Memo from USCCB General Counsel (October 2019)
- USCCB-Group-Ruling-FAQ-updated-May-2020.pdf (May 2020)
- IRS Publication 4573 (October 2019)
- Information for Donors and Grantmakers
- Group Ruling Reportable Change Forms (For use by diocesan/eparchial officials only. Not accessible using Internet Explorer.)
Group Ruling Application and Instructions
- Procedures and Instructions for Form 0928A (September 1, 2017)
- Form 0928A, Application for Inclusion in USCCB Group Ruling
- Form 0928A Section J – Supporting Organizations
- Form 0928A Section K – Homes for the Elderly or Disabled
- Form 0928A Section L – Low Income Housing
- Form 0928A Section M – Religious Orders/Associations
- Form 0928A Section N – Schools
- Form 0928A Section O – Hospitals
Official Catholic Directory
- Request for Asterisked Listing in Official Catholic Directory (September 1, 2017)
Annual Information Returns (Form 990/EZ/N)
- Annual Filing Requirements for Catholic Organizations (September 1, 2017)
Political Activity and Lobbying
- Political Activity and Lobbying Guidelines for Catholic Organizations
- Tips for Conducting Candidate Forums
Income Taxation
- Compensation Paid to Religious (September 11, 2020)
- Guidelines for Receiving International Pastoral Ministers in the United States-Civil Law Considerations-Financial Law (November 2014)
- IRS Minister Audit Technique Guide (April 2009)