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 archbishop either directly or through designated clergy and lay administrators. They provide pastoral,
educational, and administrative support to parishes, schools, the
seminary, cemeteries and mortuaries, 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. It also contains information about current news, initiatives,
programs, and employment opportunities in the departments of the
audited financial statements cover the administrative office
operations of the archdiocese, the regional offices, archdiocesan
cemeteries and mortuaries, 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 and mortuary 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, the United States Conference of Catholic Bishops (USCCB). and at the Holy See.
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 tax-exempt under federal law as participants in the USCCB Tax and Group Ruling and listed in The Official Catholic Directory, or are tax-exenpt directly under the U.S. Internal Revenue Code. Both types of exemptions require detailed
submissions and approvals and, as applicable, annual filings with the archdiocese or taxing authorities. The Chancellor's Office and the Office of the Legal Counsel at the ACC
coordinate all applications; the operations director of the ACC
assists with annual filings. Background information is also available
in the USCCB Tax and Group Ruling, but all applications must be coordinated through the archdiocese.