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<br /> <br /> <br /> <br /> <br /> Office of the General Counsel <br /> <br /> 13211 FO1Rt77-1 Sn2EFr NE • WASHINOTON DC 2 001 7-1 194 • 202-541-3300 • 1'AX 202-541-3337 <br /> ~otiew <br /> July 9, 2008 <br /> TO: Most Reverend Archbishops and Bishops, Diocesan <br /> Attorneys and State Conference Directors <br /> <br /> SUBJECT: 2008 Group Ruling 400,12 <br /> <br /> FROM: Anthony Picarello, General Counsel <br /> (Staff: Deirdre Dessingue, Associate General Counsel) <br /> <br /> Attached is a copy of the Group Ruling issued to the United States <br /> Conference of Catholic Bishops on July 1, 2008 by the Internal Revenue <br /> Service ("IRS"), with respect to the federal tax status of Catholic organizations <br /> listed in the 2008 edition of the Official Catholic Directory ("OCD")1/. As <br /> explained in greater detail below, this ruling is important for establishing: <br /> <br /> (1) the exemption of such organizations from: <br /> <br /> (a) federal income tax; <br /> (b) federal unemployment tax (but see ¶4 of <br /> "Explanation" below); and <br /> (2) the deductibility, for federal income, gift and estate tax <br /> purposes, of contributions to such organizations. <br /> <br /> The 2008 Group Ruling is the latest in a series that began with the <br /> original determination of March 25, 1946. In the 1946 document, the Treasury <br /> Department affirmed the exemption from federal income tax of all Catholic <br /> institutions fisted in the OCD for that year. Each year since 1946, in a <br /> separate letter, the 1946 ruling has been extended to cover the institutions <br /> listed in the current OCD?/. The 2008 Group Ruling is consistent with the <br /> 2007 ruling. Annual group rulings clarify important tax consequences for <br /> Catholic institutions listed in the OCD, and should be retained for ready <br /> reference. Rulings from earlier years are important to establish the tax <br /> consequences of transactions that occurred during those years. <br /> A copy of the Group Ruling and this memo may be found on the USCCB website at <br /> www. usccb.or¢oac. <br /> <br /> Catholic organizations with independent IRS exemption deteanination letters are listed in the <br /> 2008 CCD with an asterisk which indicates that such organizations are not covered by the <br /> Group Ruling. <br /> 1 <br />