Federal Group Exemption Ruling - Who is Included?

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.).