| The Legal Status and Annual Report of the Missionary Society of St. Columban |
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The exemption of the Missionary Society of St. Columban is derived from its listing in The Official Catholic Directory*. The Internal Revenue Service recognizes this directory as showing the names and addresses of all agencies and instrumentalities and all educational, charitable and religious institutions operated by the Roman Catholic Church in the United States, its territories and possessions in existence at the time the directory was published. It is understood that each of these is a not-for-profit organization, that no part of the net earnings thereof inures to the benefit of any individual, that no substantial part of their activities is for the promotion of legislation, and that none are private foundations under §509(a) of the Code. Charitable contributions made to the Society by our benefactors are deductible as provided in Section 170 of the Code. Bequests, legacies, devises, transfers and gifts are deductible for Federal Estate and Gift Tax purposes under the provisions of Section 2055, 2106 and 2522 of the Code.
In the State of Nebraska, the Society is incorporated under two separate titles:
It is also incorporated under the single title of ST. COLUMBAN'S FOREIGN MISSION SOCIETY in the following States: California, Florida, Illinois, Massachusetts, New York, Pennsylvania, Rhode Island and Texas. The address of the Society's United States Regional Headquarters is: Missionary Society of St. Columban The Society's Federal Identification number is 47-0376616. *2007 Group Ruling -2007 Official Catholic Directory, pages 941, 1598, 1631, 1632 and 1637 |
2007 Legal Status