“The Presbyterian Church (U.S.A.) holds a group tax-exemption (“Group Ruling”). Automatically
included in the Group Ruling are the PC(USA)’s synods, presbyteries, and congregations. This means
these member entities are exempt from federal income tax as tax-exempt religious organizations under
section 501(c)(3) of the Internal Revenue Code. The Legal Office manages the Group Ruling on behalf
of the Stated Clerk of the General Assembly of the PC(USA).

It is of the utmost importance to protect the integrity of the PC(USA)’s Group Ruling
and not extend it to other groups which already have their own exemption, such as the Boy
Scouts of America or other groups that often work closely with our congregations but are not
qualified for inclusion. Failure to protect the PC(USA)’s unique exemption can impact the
denomination’s exempt status with the IRS. Additional details are available in this document about the
Federal Group Exemption .”

The Legal Office of PC(USA) frequently receives requests for proof of inclusion in this Group Ruling. If
you have specific questions regarding the group tax exemption, or if your church needs proof of tax
exemption, please locate the entity’s Employer Identification Number (EIN) and contact Samantha Lund
at (502) 569-5020. You can find more information on Tax Letters and Legal Resources here.