Internal Revenue Bulletin: 2007-17
April 23, 2007
Deletions From Cumulative List of Organizations Contributions to Which are Deductible Under Section 170 of the Code
The names of organizations that no longer qualify as organizations described in section 170(c)(2) of the Internal Revenue Code of 1986 are listed below.
Generally, the Service will not disallow deductions for contributions made to a listed organization on or before the date of announcement in the Internal Revenue Bulletin that an organization no longer qualifies. However, the Service is not precluded from disallowing a deduction for any contributions made after an organization ceases to qualify under section 170(c)(2) if the organization has not timely filed a suit for declaratory judgment under section 7428 and if the contributor (1) had knowledge of the revocation of the ruling or determination letter, (2) was aware that such revocation was imminent, or (3) was in part responsible for or was aware of the activities or omissions of the organization that brought about this revocation.
If on the other hand a suit for declaratory judgment has been timely filed, contributions from individuals and organizations described in section 170(c)(2) that are otherwise allowable will continue to be deductible. Protection under section 7428(c) would begin on April 23, 2007, and would end on the date the court first determines that the organization is not described in section 170(c)(2) as more particularly set forth in section 7428(c)(1). For individual contributors, the maximum deduction protected is $1,000, with a husband and wife treated as one contributor. This benefit is not extended to any individual, in whole or in part, for the acts or omissions of the organization that were the basis for revocation.
|Morocco and the Casbah Dance Experience, Inc.||New York||NY|
|ABG Housing, Inc.||Orlando||FL|
|The Credit Network, Inc.||Silver Spring||MD|
|Global Mindlink Foundation, Inc.||Coral Springs||FL|
|Credit Debt Solutions, Inc.||Chevy Chase||MD|
|Skopos Charities, Inc.||San Jose||CA|
|Douglas R. & Patricia B. McKinnon Charitable Supporting Organization||Tomball||TX|
|The Dreamhouse Charity, Inc.||Wilsonville||OR|
|Dads Place Ministries, Inc.||Thurmont||MD|
|Potomac Forum, Ltd.||Potomac||MD|
|Community Housing and Land Development, Inc.||San Jose||CA|
|New Haven Shelter||Rancho Palos Verdes||CA|
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