501(c)(3) Nonprofit Organization – Proof of Nonprofit Status

Tax Status through Diocese

The majority of our Chapters obtain their tax-exempt status by applying for inclusion in the United States Conference of Catholic Bishops (USCCB) Group Ruling through the diocese in which they operate.  The USCCB is the central organization holding a group exemption under section 501(c)(3) of the Internal Revenue Code and all of the subordinate organizations are classified as public charities.  The USCCB Group Ruling establishes that all organizations listed in the Official Catholic Directory (OCD) are recognized as tax-exempt.   If your Chapter is included in the USCCB group ruling, you can prove your nonprofit status with the following two documents:

  1. A copy of the current USCCB Group Ruling letter (click here for USCCB Group Ruling letter; and
  2. A copy of the page from the current edition of the OCD on which the Chapter is listed (your Chapter will be listed under your respective Diocese). The National Office subscribes to the OCD annually and can provide you with this page upon request.  If you need assistance with any part of this process please contact the National Office at 1-800-814-2149 or email at office@nationalchristchildsoc.org.

Independent Tax Status

Chapters not included in the USCCB Group Ruling obtained their tax-exempt status by applying directly with the IRS by completing Form 1023 Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code.  Organizations may be classified as public charities or private charitable foundations.  If your Chapter has an independent tax determination, you can prove your nonprofit status by providing a copy of your IRS determination letter which states your organization is tax-exempt.  Letters of affirmation of your tax-exempt status should be obtained annually from the IRS to ensure you have current proof of your tax-exempt status at all times.

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