Question 70. In a discussion with a tax adviser, I wanted to leave a Peter’s Pence bequest in my will. The adviser said I should not do this because it is a contribution to a “foreign country” not a charity. Is this so?

Answer: First, seek another adviser. Second, ask the first one for a small refund. A Peter’s Pence donation is “a free offering of Catholic dioceses to the Pope” (New Catholic Encyclopedia v.11, p. 235). You are free to make such a dedicated bequest in your will either to your parish or your diocese both of which are 501-C-VS recognized and so designated by the Federal Tax code.

A designated bequest can be received by your parish or your diocese not for general purposes (of parish or diocese) but only for the purpose designated. I can assure you the pastor or the bishop will be only too happy to honor that designation. Both canon law and moral law impose an obligation that the intent of the donor be honored.

A Peter’s Pence donation is to support the Pope and especially the Pope’s charities which are considerable as are those of the Pontifical Council Cor Unum, established by Pope Paul VI (1971) and codified by the Constitution Pastor Bonus (1988) n.145.

Perhaps confusion might arise with some direct contribution to Vatican City State, an independent civil entity, within the city of Rome, to repair its roads or upgrade some physical maintenance.

Even there, if a bequest is sizable, you might do well to consult with the national office of the Knights of Columbus. I am neither a lawyer nor a tax adviser, but the national office of the Knights of Columbus (Hartford, Conn.) has a long, distinguished and effective record of support for the Holy See and the works of the Holy See. My guess is that their legal and practical advice will far surpass what your local adviser came up with.