Tax Letters
The Presbyterian Church (U.S.A.) has been issued a Group Ruling (hereinafter "Group Ruling") by the Internal Revenue Service (hereinafter "IRS"). Since the initial ruling of January 31, 1964, the IRS has reaffirmed the Group Ruling periodically. The Group Ruling exempts the Presbyterian Church (U.S.A.), and its related organizations from federal income tax under section 501(c)(3) of the Internal Revenue Code (hereinafter "Code"). The General Assembly of the Presbyterian Church (U.S.A.) lists all of its related organizations that are entitled to the benefits associated with the Group Ruling in its Minutes (hereinafter “Minutes”) which are published every year. The Office of Legal & Risk Management Services of the Presbyterian Church (U.S.A.), A Corporation’s Administrative Services Group manages the Group Ruling on behalf of the Stated Clerk of the General Assembly of the Presbyterian Church (U.S.A.).
Your synod, presbytery, or congregation may have reached out to the Legal Office in the past to secure an inclusion letter for use with an outside entity as proof of tax-exempt status. Until now, each request has been handled manually by staff members. To simplify this process, we’ve developed an online tool that a church administrator can use to secure an inclusion letter within minutes by using a web site. Look for a link to be available here soon.
Samantha Lund
Legal Office Administrator
Administrative Services Group
[email protected]
Rebecca Rayner
Paralegal
Administrative Services Group
[email protected]