 The reason is found in the very idea of the cathedraticum, which is given by a church or benefice in sign of subjection to the jurisdiction of the bishop.As exempt regulars are immediately subject to the Holy See, there is no obligation on them to pay the cathedraticum.In the case, however, that regulars administer parish churches or secular benefices, they are subject to the tax, inasmuch as such institutions fall under diocesan law.