Board of Directors Approved June 17, 2011 National Council Approved September 2, 2011 94 Resolution Society St. Vincent de Paul, Inc. Board of Directors Meeting June 16, 2011

A Resolution Regarding Tax Exemption in the Bylaws

Whereas it is the responsibility of the National Council to keep all the Bylaws approved by the National Council Members in Chicago 2005 up to date, and

Whereas the current Bylaws reference the USCCB listing in the Official Catholic Directory as evidence of tax exemption, and

Whereas tax exemption for the Society is based on criteria other than the USCCB listing, and

Whereas it is important for the Society to follow good governance and best practices;

Therefore be it resolved that the National Board of Directors recommends that the National Council make the changes to the Bylaws as noted below.

The category of this Resolution is Governance Councils and Conferences Resolution number: 6/16/2010-11 94 Board of Directors Approved June 17, 2011 National Council Approved September 2, 2011 94 Tax Exemption in the Bylaws

DOCUMENT 1 - BYLAWS FOR CONFERENCES WITHOUT BOARDS Article 2 - LOCATION AND TAX STATUS OF THE CONFERENCE The Principal Office of the Conference shall be considered that of the local District or (Arch)Diocesan Council whichever is applicable. When the Conference uses the Employer Identification Number (EIN) of the District or (Arch)Diocesan Council, it must coordinate its tax exempt status with the appropriate Council. When the Conference uses its own EIN, it must ensure that its tax exempt status is maintained by complying with all applicable Federal and State requirements, including Internal Revenue Service (IRS) policies. When the Conference is a subordinate of the National Group Tax Exemption (Gen 5496), it must comply with all applicable requirements defined by the National Office of the Society. When the Conference chooses to lobby, it shall not exceed the allowable limits set for its tax exempt category.

DOCUMENT 2 - BYLAWS FOR CONFERENCES WITH SEPARATE BOARD Article 4 - TAX EXEMPTION When the Conference uses the Employer Identification Number (EIN) of the District or (Arch)Diocesan Council, it must coordinate its tax exempt status with the appropriate Council. When the Conference uses its own EIN, it must ensure that its tax exempt status is maintained by complying with all applicable Federal and State requirements, including Internal Revenue Service (IRS) policies. When the Conference is a subordinate of the National Group Tax Exemption (Gen 5496), it must comply with all applicable requirements defined by the National Office of the Society. When the Conference chooses to lobby, it shall not exceed the allowable limits set for its tax exempt category.

DOCUMENT 3 - BYLAWS FOR DISTRICT COUNCILS WITH A SEPARATE BOARD Article 4 - TAX EXEMPTION This corporation is organized under the Nonprofit Public Benefit Corporation Law for the State of ______for charitable purposes (if applicable by Federal or individual State laws). When the District Council uses the Employer Identification Number (EIN) of the Arch)Diocesan Council, it must coordinate its tax exempt status with the (Arch)Diocesan Council. When the District Council uses its own EIN, it must ensure that its tax exempt status is maintained by complying with all applicable Federal and State requirements, including Internal Revenue Service (IRS) policies. When the District Council is a subordinate of the National Group Tax Exemption (Gen 5496), it must comply with all applicable requirements defined by the National Office of the Society. When the District Council chooses to lobby, it shall not exceed the allowable limits set for its tax exempt category.

DOCUMENT 4 - BYLAWS FOR (ARCH)DIOCESAN COUNCILS WITH A SEPARATE BOARD Article 4 - TAX EXEMPTION This corporation is organized under the Nonprofit Public Benefit Corporation Law for the State of ______for charitable purposes (if applicable by Federal or individual State laws). The (Arch)Diocesan Council must ensure that its tax exempt status is maintained by complying with all applicable Federal and State requirements, including Internal Revenue Service (IRS) policies. When the (Arch)Diocesan Council is a subordinate of the National Group Tax Exemption (Gen 5496), it must comply with all applicable requirements defined by the National Office of the Society. When the (Arch)Diocesan Council chooses to lobby, it shall not exceed the allowable limits set for its tax exempt category. Board of Directors Approved June 17, 2011 National Council Approved September 2, 2011 94 DOCUMENT 5 - BYLAWS FOR NATIONAL COUNCIL Article 4 - TAX EXEMPTION The National Council must ensure that its tax exempt status is maintained by complying with all applicable Federal and State requirements, including Internal Revenue Service (IRS) policies. As a 501(c)(3) organization, when the National Council chooses to lobby, it shall not exceed the allowable 501(c)(3) limits.

DOCUMENT 6 - BYLAWS FOR DISTRICT COUNCIL WITH AN INTEGRATED BOARD Article 4 - TAX EXEMPTION This corporation is organized under the Nonprofit Public Benefit Corporation Law for the State of ______for charitable purposes (if applicable by Federal or individual State laws). When the District Council uses the Employer Identification Number (EIN) of the Arch)Diocesan Council, it must coordinate its tax exempt status with the (Arch)Diocesan Council. When the District Council uses its own EIN, it must ensure that its tax exempt status is maintained by complying with all applicable Federal and State requirements, including Internal Revenue Service (IRS) policies. When the District Council is a subordinate of the National Group Tax Exemption (Gen 5496), it must comply with all applicable requirements defined by the National Office of the Society. When the District Council chooses to lobby, it shall not exceed the allowable limits set for its tax exempt category.

DOCUMENT 7 - BYLAWS FOR (ARCH)DIOCESAN COUNCIL WITH INTEGRATED BOARD Article 4 - TAX EXEMPTION This corporation is organized under the Nonprofit Public Benefit Corporation Law for the State of ______for charitable purposes (if applicable by Federal or individual State laws). The (Arch)Diocesan Council must ensure that its tax exempt status is maintained by complying with all applicable Federal and State requirements, including Internal Revenue Service (IRS) policies. When the (Arch)Diocesan Council is a subordinate of the National Group Tax Exemption (Gen 5496), it must comply with all applicable requirements defined by the National Office of the Society. When the (Arch)Diocesan Council chooses to lobby, it shall not exceed the allowable limits set for its tax exempt category.