(not-for-profit) corporation under the name "The American College of the Roman Catholic Church of the United States." This is its official name for the purposes of United States federal and state law, and for such things as contributions and bequests. The NAC is exempt from United States federal taxation, and contributions to it are tax deductible under U.S federal tax law. 20th century On 14 February 1929, the American bishops purchased the Villa Gabrielli al Gianicolo, an estate on the Janiculum Hill in the western part of Rome, overlooking the Vatican. Their intent was to eventually build dormitories for their seminarians there. On 11 September 1933, Bishop Ralph Hayes of the Diocese of Helena in Montana became the first American bishop to be appointed rector of the NAC. He succeeded Reverend Eugene Burke, who had served as rector for 10 years. Hayes would serve as rector until 1940, when Pope Pius XII closed the NAC due to World War II. In 1948, with the war over, the Holy See announced the reopening of the NAC. In August 1948, fifty American seminarians traveled to Italy to begin their studies at the Casa Santa Maria campus. The board of governors had appointed Bishop Martin J. O'Connor from the Diocese of Scranton in 1946 to be the new rector. O'Connor would serve as rector until 1964. Before the war, the seminarians resided at the Casa Santa Maria campus in central Rome. After the war ended, the American bishops decided that the existing seminary was too small for their increased needs. More American men wanted to join the priesthood and the bishops wanted to send more of them to study in Rome. In response, the American bishops authorized construction of a new $3 million seminary on the Villa Gabriella property that they had purchased in 1929. On 14 October 1953, Pope Pius XII dedicated the newly built NAC seminary .The bishops converted the old Casa Santa Maria campus into a residence for American priests studying in Rome. 21st century In 2009 and 2010, NAC renovated an 18th-century residence on the Villa Gabrielli property, naming it Casa O'Toole. It became the home for the NAC's Institute for Continuing Theological Education, a continuing formation program for priests ordained ten years or more. In addition, NAC build a new convent there for the religious sisters who make up part of the NAC staff. In January 2015, the