COM 0310.000 2008-2010 - Laserfiche WebLink

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509(a), but does not specify the subsection of section 509(a) under which thev are classified because all covered organizations do not share a common classification. Although USCCB is classified as a public charity under sections 509(a)(1) and 170(b)(1)(A)(i), that classification does not extend to organizations covered under the Group Ruling. Each organization must establish its own public charity classification under section 509(a)(1), 509(a)(2) or 509(a)(3). As a result of requirements imposed by the Pension Protection Act of 2006 with respect to private foundation grants to section 509(a)(3) supporting organizations, private foundations may no longer be willing to rely solely on the Group Ruling in their grantmalang decisions. Private foundations may require more specific documentation of public charity status under section 509(a)(1), 509(x)(2), 509(a)(3)-Type I or 509(x)(3)-Type lI. Certain types of organizations included in the Group Ruling qualify as public charities by defluition under the Code: • churches and conventions and associations of churches under sections 509(a)(1) and 170(b)(1)(A)(i) [generally limited to dioceses, parishes, religious orders, and state Catholic conferences]; • elementary and secondary schools, colleges and universities under sections 509(x)(1) and 170(b)(1)(A)(ii); and • hospitals under sections 509(a)(1) and 170(b)(1)(A)(iii). Other organizations covered under the Group Ruling may qualify under the public support tests of either sections 509(a)(1) and 170(b)(1)(A)(vi) or section 509(a)(2). Verification of public charity classification under either of the support tests generally can be established by providing a written declaration of the applicable classification signed by an officer of the organization, along with a reasoned written opinion of counsel and a copy of the support test portion of Form 990, if applicable. A section 509(a)(3) organization included in the Group Ruling also may be able to rely upon a written declaration of the applicable supporting organization classification signed by an officer of the organization, along with a reasoned written opinion of counsel and Form 990, if applicable, to satisfy foundation grantors of their Type I or Type II supporting organization status. 3. Deductibility of Contributions. The Group Ruling assures donors that contributions to the institutions listed in the 2008 OCD and covered by the Group Ruling are deductible for federal income, gift, and estate tax purposes. 3