Corporate Matters Corporate Matters Corporate Matters


The Diocese of Tucson Parish Accounting Manual is intended to assist pastors, parish administrators, directors, finance council members and administrators of Parish finances in serving the financial needs of their parishes in meeting their responsibilities under the 1983 Code of Canon Law. This manual contains guidance on many facets of accounting, budgeting, financial reporting, and financial review. Appendix U of the accounting manual provides additional guidelines on formation of Finance Councils according to Canon Law and Diocesan operation practices and guidelines. For more information on Finance Councils, their training and formation contact the Department of Fiscal and Administrative Services.

The Diocese of Tucson Policies and Procedures Manual for New Construction, Renovations, Additions, and Maintenance Projects provides guidelines for parishes undertaking any future renovations and/or building construction considered by the Parish. This manual outlines the authorization levels needed for proceeding forward with new projects. The policies in the manual direct Staff, Finance Councils, and Boards of Directors to have all parish plans involving renovation, construction, acquisition, sale and property as collateral, reviewed by the Property & Insurance Department.

Arizona Corporation Commission Corporate Annual Reports -- This resource from Arizona Corporate Commission allows you to search on-line for annual reports and other documents filed by Parish Corporations. There is also a link for requesting a Certificate of Good Standing.

Political Activity Guidelines for Catholic Organizations -- This resource assists and advises our Diocese, parish corporations and other 501(c)(3) non-profit Catholic organizations in distinguishing between activities that are permitted during election campaigns and those that are not. It focuses primarily on the section of 501(c)(3) of the Internal Revenue Code which prohibits participation or intervention in a political campaign on behalf of or in opposition to any candidate. It also provides summaries on court rulings that restrict the actions taken by a 501(c)(3) non-profit corporation and the consequences of non conformance to those restrictions. All the information, questions and answers at this link are provided by the U.S. Conference of Catholic Bishops' Office of General Counsel.

Faithful Citizenship -- This web site is loaded with resources for pastors, directors and parish staff who have questions about "political activity" at the parish -- what is allowed and what is appropriate, particularly during an election year. Two especially helpful links for pastors, directors and parish staff are the "Do'€™s and Don'€™ts"€ and "Tips for Conducting a Candidate Forum"€ pages that provide guidance on presenting Church teaching and avoiding potential problems with the IRS. This site also provides general help in forming “Consciences for Faithful Citizenship” in parishes, schools, dioceses and other organizations.