Section 6104(d) Disclosure Statement

The Diocese of Crookston is exempt from federal income tax under section 501(c)(3) of the Internal Revenue code by virtue of its inclusion in the group tax exemption (GEN # 0928) of the United States Catholic Conference ("USCC").  Because of its inclusion in the USCC Group Ruling, the Diocese of Crookston did not file an application for exemption, Form 1023.  In addition, USCC, whose group ruling was issued in 1946, did not file Form 1023. Accordingly, there is no application for exemption subject to public inspection under section 6104(d) of the Code. A copy of the USCC Group Ruling reaffirmation letter is available at www.nccbuscc.org/ogc.

As provided in section 301.6104(d)-3(f) of the Regulations, the Diocese of Crookston will provide for public inspection and copying the pages of the current edition of the Official Catholic Directory ("OCD") on which it appears.  The OCD is the directory submitted by USCC in order to cover Diocese of Crookston under its group tax exemption.

Under the provisions of section 6033(a)(2)(A)(I) of the Code, the Diocese of Crookston is not required to file annual information return, Form 990.  Accordingly, there is no Form 990 subject to public inspection under section 6104(d).