Copyright © 2002, United States Conference of Catholic Bishops, Inc. All rights reserved.
Diocesan Financial Issues
The document Diocesan Financial Issues was developed by the Committee on Budget and Finance of the United States Conference of Catholic Bishops (USCCB). It was approved by the full body of U.S. Catholic Bishops at its November 2002 General Meeting and has been authorized for publication by the undersigned.
Msgr. William P. Fay
General Secretary, USCCB
Translations are from Code of Canon Law Latin-English Edition New Translation,
prepared under the auspices of the Canon Law Society of America, Washington, D.C., 1999.
Excerpt from R. T. Kennedy, "Book V: The Temporal Goods of the Church (cc. 1254-1310)," in John P. Beal, James A. Coriden, and Thomas J. Green, eds., New Commentary on the Code of Canon Law (Mahwah, N.J.: Paulist Press, 2000), 1468-1469. Reprinted with permission from Paulist Press
Copyright © 2002, United States Conference of Catholic Bishops, Inc., Washington, D.C. All rights reserved. No part of this work may be reproduced or transmitted in any form or by any means, electronic or mechanical, including photocopying, recording, or by any information storage and retrieval system, without permission in writing from the copyright holder.
USCCB Accounting Practices Committee
- Annual Appeals
- Compensation of Priests and the Dual Tax Status of Priests: Employees for Income Tax Purposes, Self-Employed for Social Security Tax
- Diocesan Payments Associated with Priestly Formation
- Compensation of Priests: Pension and Other Post-Retirement Benefits
- Guidelines for the Retirement of Bishops
- Compensation of Religious
- Medicare as Secondary Payer
- Compensation of Lay Employees of the Church: Employee or Independent Contractor?
- Taxation of Ordained Deacons
- Deposit and Loan Funds
- Diocesan Finance Councils
Diocesan Financial Reporting—USCCB Resolution
- Diocesan Finance Officer
- Federal Funding
- Income Tax
Income Tax Issues
The United States Conference of Catholic Bishops Group Ruling on Exemption
from Federal Income Tax and The Official Catholic Directory
Attachment A: Application for Inclusion in USCCB Group Ruling
Attachment B: Sample Letter for Approved Group Ruling Applicants
- Internal Controls
- Management Antifraud Programs and Controls
- Socially Responsible Investing
- Property and Equipment
- Records Retention
- Related Parties—Conflict of Interest Policy
Diocesan Conflicts of Interest/Private Inurements Policy—Sample
- Service Funds
- School Tuition vs. Donation
- Special Collections
- Financial Statements and Notes/Financial Reporting —Samples