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2018 501(C)(3) Determination

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2018 501(C)(3) Determination 228 West Lexington Street • Baltimore, MD 21201-3413 • 410.625.2220 • 800.235.2772 • www.crs.org CATHOLIC RELIEF SERVICES – UNITED STATES CONFERENCE OF CATHOLIC BISHOPS 2018 501(c)(3) Determination Legal Title: CATHOLIC RELIEF SERVICES – UNITED STATES CONFERENCE OF CATHOLIC BISHOPS (A District of Columbia Non-Profit Corporation) Principal Headquarters: 228 W. Lexington Street Baltimore, MD 21201-3413 Federal Tax Identification Number: 13-5563422 Catholic Relief Services – United States Conference of Catholic Bishops is exempt from Federal Income Tax under Section 501(c)(3) of the 1986 Internal Revenue Code on the basis of a Group Ruling made by the Department of Treasury, Internal Revenue Service, dated March 25, 1946 which grants such exemption to the agencies and instrumentalities and all educational, charitable and religious institutions operated, supervised or controlled by or in connection with the Roman Catholic Church in the United States as listed in the Official Catholic Directory. This Ruling is renewed annually, most recently on October 24, 2018. The Group Ruling number is 0928.1 Catholic Relief Services – United States Conference of Catholic Bishops is listed on page A-53 of the 2018 Official Catholic Directory. Catholic Relief Services Foundation, Inc. is listed on page 90. On October 1, 1970, the Department of Treasury, Internal Revenue Service, issued a ruling classifying all organizations operated, supervised or controlled by the United States Conference of Catholic Bishops as organizations that are not private foundations as defined in Section 509(a) of the Internal Revenue Code. 1 An organization included in a Group Ruling proves that it is exempt by providing: (1) a copy of the current Group Ruling letter; and (2) a copy of the page from the current edition of the Official Catholic Directory on which it is located. [See IRS Publication 4573, Group Exemptions, http://www.irs.gov/pub/irs-pdf/p4573.pdf, at p. 4] CRS-Legal/RT 30-Dect-18 Tax Exempt_FEIN.memo.2018.docx Rev. 2018 Internal Revenue Service Department of the Treasury P .0. Box 2508 Cincinnati, OH 45201 Date: October 24, 2018 Person to Contact: R. Meyer ID# 0110429 Toll Free Telephone Number: United States Conference of Catholic 877-829-5500 Bishops 3211 4th Street, NE Washington, DC 20017-1194 Group Exemption Number: 0928 Dear Sir/Madam: This responds to your October 12, 2018, request for information regarding the status of your group tax exemption. Our records indicate that you were issued a determination letter in March 1946, that you are currently exempt from federal income tax under section 501 (c)(3) of the Internal Revenue Code, and are not a private foundation within the meaning of section 509(a) of the Code because you are described in sections 509(a)(1) and 170(b)(1)(A)(i). With your request, you provided a copy of the Official Catholic Directoryfor 2018, which includes the names and addresses of the agencies and instrumentalities and the educational, charitable, and religious institutions operated by the Roman Catholic Church in the United States, its territories, and possessions that are subordinate organizations under your group tax exemption. Your request indicated that each subordinate organization is a non-profit organization, that no partof the net earnings thereof inures to the benefit of any individual, and that no substantial part of their activities is for promotion of legislation. You have further represented that none of your subordinate organizations is a private foundation under section 509(a), although all subordinates do not all share the same sub-classification under section 509(a). Based on your representations, the subordinate organizations in the Official Catholic Directory for 2018 are recognized as exempt under section 501 (c)(3) of the Code under GEN 0928. Donors may deduct contributions to you and your subordinate organizations as provided in section 170 of the Code. Bequests, legacies, devises, transfers, or gifts to them or for their use are deductible for federal estate and gifts tax purposes if they meet the applicable provisions of section 2055, 2106, and 2522 of the Code. Subordinate organizations under a group exemption do not receive individual exemption letters. Subordinate organizations are not listed in Tax Exempt Organization Search (Pub 78 data), and many are not listed in the Exempt Organizations Business Master UNITED STATES CONFERENCE OF CATHOLIC BISHOPS -A-53-UNITED STATES CONFERENCE OF CATHOLIC BISHOPS Mrs. Jeri Eckhart Queenan religious institutes for their retirement needs. health, agriculture, education, microfinance and Mr. Stephen Walsh The office also provides retirement planning and peace building. Mrs. Charmaine Warmenhoven educational assistance to religious institutes. The We serve Catholics in the United States by inviting Mr. Tom Arndorfer National Religious Retirement Officeis sponsored them to live out their faith as part of one human Mrs. Mary Jane Creamer by the Conference of Major Superiors of Men, family. Archbishop Jerome Listecki the Conference of Major Superiors of Women For more information, please visit www.crs.org. Honorable Rise Jones Pichon Religious, the Leadership Conference of Women Chairman-Bishop Gregory J. Mansour Treasurer-Mr. Kevin Farrell Religious and the United States Conference of Members-Mr. Tom Arndorfer, Rev. Msgr. J. Secretary-Rev. Msgr. J. Brian Bransfield Catholic Bishops. Brian Bransfield, S.T.D., Bishop Edward J. Staff-Mr.Sean Callahan REFUGEE TRAVEL ASSISTANCE Burns, Bishop Paul S. Coakley, Mrs. Mary Jane Mr. James Bond PROGRAM LLC Creamer, Dr. Patricia M. Dinneen, Bishop Felipe Mr. Mark Melia J. Estevez, S.T.D., Mr. Kevin Farrell, Bishop Ms. Annemarie Reilly Refugee Travel Assistance Program LLC James V. Johnston, Jr., Archbishop Jerome E. Ms. Joan Rosenhauer 3211 Fourth St. NW Washington, DC 20017-1194. Listecki, Archbishop George J. Lucas, Bishop Mr. Schuyler Thorup Tel: 202-541-3328. LLC's sole member: United Gregory J. Parkes, Honorable Rise Jones Pichon, Mr. Shawn Mood States Conferenceof Catholic Bishops. Mr. Christopher J. Policinski, Mrs. Jeri Eckhart Managers-Monsignor J. Brian Bransfield, Queenan, Mr. Mark Rauenhorst, Bishop Kevin C. BOARD OF TRUSTEES: CONFRATERNITY Archbishop Dennis Schnurr, and Bishop Joe S. Rhoades, Hon. Geraldine E. Rivera, Bishop Arthur OF CHRISTIAN DOCTRINE, INC. Vasquez. J. Serratelli, Bishop Joe S. Vasquez, Mr. Stephen President-Cardinal Daniel N. DiNardo Officers-Monsignor J. Brian Bransfield, William A. A. Walsh, Mrs. Charmaine Warmenhoven, Members-Archbishop Gregory M. Aymond Canny, Gregory J. Scott, and Leonard A. Harrod. Archbishop Thomas G. Wenski Archbishop Jose H. Gomez The purpose of Refugee Travel Assistance Program Staff-Mr. Sean Callahan,.Pres. & CEO, Mr. Mark Archbishop Dennis M. Schnurr LLC is to engage in and conduct any and all Palmer, Exec. Vice Pres. & Chief Financial Officer, Archbishop Allen H. Vigneron activities and transactions necessary, appropriate Mr. Mark Melia, Exec. Vice Pres., Charitable Consultants- Bishop Anthony B. Taylor or incident to the servicing of refugee travel loans, Giving, Ms. Joan Rosenhauer, Exec. Vice Pres., Staff-Ms. Mary Elizabeth Sperry pursuant to a memorandum of understanding U.S. Oper., Mr. Schuyler Thorup, Exec. Vice Pres., with the International Organization for NATIONAL REVIEW BOARD Overseas Oper., Ms. Annemarie Reilly, Exec. Vice Migration, which are financed by The Bureau Chairman-Dr. Francesco Cesareo Pres., Strategy and Organizational Devel., Mr. of Population, Refugees and Migration, United Members-Ms. Amanda Callanan David Palasits, Acting Exec. Vice Pres., Human States Department of State, and made to refugees RADM (ret) Garry Hall Resources to assist them in resettling in the United States. Hon. Mary Katherine Huffman NATIONAL ORGANIZATIONS Dr. Christopher McManus RELATED ORGANIZATIONS Listing in this category is not related to Ms. Laura Rogers *Catholic Legal Immigration Network, Inc. classification under Canon Law as a public Mr. Howard Healy National Office, 8757 Georgia Ave., Ste 850 Silver juridic person. Ms. Suzanne Healy Spring, MD 20910. Tel: 301-565-4829 Fax: 301- Mrs. Nelle Moriarty American Catholic Correctional Ministries 565-4824 'Email: [email protected] Web: c/o Deacon John Tomandl, ACCM, 48 Park Ave., Mrs. D. Jean Ortega-Piron www.cliniclegal.org Auburn, NY 13021-1928. Tel: 315-729-4668 Fax: Ms. Eileen Puglisi Board of Directors-Bishop Kevin W. Vann, Chm., 315-252-0336 Email: [email protected]. Web: Mr. Donald Schmid Bishop Martin D. Holley, Vice Pres., Sr. Sally www.tomandl.com/ACCM/htm. Bishop Barry C. Mr. C. Ernie Stark Duffy, S.C., Treas., Ms. Jeanne Atkinson, Exec. Knestout, D.D., V.G., Episcopal Advisor, Deacon Mr. Donald Wheeler Dir., Rev. Msgr. Brian Bransfield, Gen. Sec., John Tomandl, Pres., Rev. Richard A. Deshaies, Staff-DeaconBernard V. Nojadera USCCB, William A. Canny, Bishop Edgar M. da• S.J., Exec. Dir. & Treas., Paul Rogers, Certification Mr. Drew Dillingham Cunha, S.D.V., Bishop Nicholas A. DiMarzio, Chair, Christine M. Shimrock, Past Pres. Ms. Melanie Takinen Sr. RayMonda DuVall, C.H.S., Bishop Eusebio The Board of Directors include the Episcopal Advisor L. Elizondo, M.Sp.S., Bishop Richard J. Garcia, AD HOC COMMITTEE AGAINST RACISM and Elected Officers.Address all Communications Mr. Emilio Gonzalez, Ms. Marguerite (Peg) Chairman-Bishop George V. Murry, S.J. to the President or Exec. Director. Harmon, Bishop Gerald F. Kicanas, Mr. Francis Members-Cardinal Timothy M. Dolan ACCM is a nonprofit organization for the purposes of J. Mulcahy, Mr. Javier Palomarez, Bishop Joseph Archbishop Charles J. Chaput, O.F.M.Cap. unifying and implementing the Church's corrective A. Pepe, Mr. Vincent Pitta, Bishop Mark J. Seitz, Archbishop Gustavo Garcia-Siller, M.Sp.S. and restorative efforts for the spiritual welfare Bishop Jaime Soto, Mr. D. Taylor, Bishop Joe S. Archbishop Jose H. Gomez of persons committed to the Catholic ministry Vasquez, Archbishop Thomas G. Wenski Archbishop Wilton D. Gregory in the Criminal Justice system, and to foster a The Catholic Legal Immigration Network, Inc. Archbishop Thomas J. Rodi Catholic approach to issues of criminal justice in (CLINIC), an independent agency founded by Archbishop Allen H.
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