601 General Provisions

601 GENERAL PROVISIONS

601.1 Purpose:

To partially fulfill the obligation of the People of God to support Catholic Schools and the unique education they bring to the children within the Archdiocese of Baltimore

601.2 Restrictions:

The funds acquired through this special assessment are specifically restricted to use in parish, interparish, or Archdiocesan schools.

601.3 Definitions:

Archdiocesan School – Any separately incorporated school with respect to which the Archbishop has significant reserved powers including those schools established as Archdiocesan Collaborative Schools (ACS) by the Archbishop.

Parish Offertory – Those funds entered in accounts 4010-4050 of the Uniform Charter of Accounts for the Archdiocese of Baltimore.

Parish School – Any school that is owned and operated by a parish within the Archdiocese of Baltimore.

Interparish/Regional School – Any incorporated school that has been formed to serve two or more parishes in the Archdiocese of Baltimore and has parishes as sponsors and/or as affiliates of the school.

School building – Any building where the primary use is for the instruction of students or for the administration of educational programs.

601.4 Special Assessment Rate:

The Special Assessment called for in this Policy will be assessed at a rate of 1 to 5% of a parish’s annual offertory, depending on the parish’s average offertory for the prior two years, as follows: