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​​​​​​​The Archdiocesan Catholic Center (ACC) serves as the overall administrative office to discharge the chancery and related duties and programs of the archdiocese. It serves as the administrative office of the archbishop and, along with the regional offices, coordinates the works, mission, and operating needs of the archdiocese. As described earlier in this chapter, the ACC and the archbishop are advised by the consultative bodies listed previously,​​ as well as by independent professional advisers and resources.

The ACC encompasses over 40 departments and programs that are responsible to the a​rchbishop either directly or through the Leadership Team and other designated clergy and lay administrators. They provide pastoral, educational, and administrative support to parishes, schools, the seminary, and other institutions in the archdiocese, many of which are responsible for developing and implementing the policies, ministries, and programs addressed in this Administrative Handbook. The website for the archdiocese contains general information and further resources about the departments and their missions. The archdiocesan website contains information about the current news, initiatives, programs, and employment opportunities in the departments of the archdiocese.

The operations of the ACC are reflected in annual audited financial statements covering the administrative office operations of the archdiocese, regional offices, archdiocesan cemeteries, and captive insurance companies of the archdiocese, all of which are fiscally responsible to the archbishop. As reflected in the financial statements, the day-to-day operations of the ACC are financed from assessments obtained from the parishes of the archdiocese, revenues from cemetery operations, and other revenues from the gifts and assets of the archdiocese, including revenue from certain rents and royalties. These revenues are expended by the Administrative Office for the various programs, ministries, and needs of the archdiocese, including the centralized administration and coordination of operating and ministry support programs such as employee benefit​, insurance, and pension plans; the Investment Pool​ of the archdiocese; and communications, evangelization​, community relations, construction, real estate​, legal matters​, and financial matters​. The ACC also supports the archbishop and coordinates the presence of the archdiocese in the California Catholic Conference​ and the United States Conference of Catholic Bishops (USCCB).

The archdiocese and the parishes, schools, and other qualified Catholic entities present in the archdiocese are tax-​​exempt charitable institutions under the Internal Revenue Code and applicable state laws. They are generally listed in T​​he Official Catholic Directory of the USCCB, either directly under the U.S. Internal Revenue Code or as a participant in the USCCB Tax and Group Ruling​. Both require detailed submissions and approvals and annual filings with the archdiocese or otherwise. The ​Chancellor's Office​​ or the Office of the​ Legal Counsel​ at the ACC coordinates all applications and the operations director of the ACC assists with annual filings. Background information is also available in the USCCB Tax and Group Ruling​ (see Form 0928A: Application fo​r Inclusion in USCCB Group Ruling), but all applications must be coordinated through the archdiocese.


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