1. Are church's exempt from sales and use taxes?
                                
 No.  Many states do exempt church's from sales and use tax.  Alabama does not.                                 
 Through act of the State Legislature, schools - public and private, are exempt from these taxes.                                 
                                
 2. I know of someone in need.  Can I donate money or personal property to my church and the                                 
 church give it to this person so I can treat this as a charitable contribution on my tax return?   
                             
 No.  A gift which is made to a church but designated for a specific individual is normally not                                  
 tax-deductible to the donor. The rationale for this rule is that the gift is not intended for the                                 
  benefit of the church but, rather, for the benefit of an individual.                                 
                                
 3.I would like to make a stock donation and split the proceeds to benefit more than one                                 
 Diocesan entity or program.  Can I do this?  If so, how?       
                         
 Yes, this can easily be done by informing the Diocesan Finance Office how you would like the                                 
 stock proceeds distributed.  The Finance Office can communicate the request to Merrill Lynch                                 
 and have separate checks processed accordingly.