Internal Revenue Bulletin:  2007-49 

December 3, 2007 

Announcement 2007-111

Deletions From Cumulative List of Organizations Contributions to Which are Deductible Under Section 170 of the Code


Table of Contents

The Internal Revenue Service has revoked its determination that the organizations listed below qualify as organizations described in sections 501(c)(3) and 170(c)(2) of the Internal Revenue Code of 1986.

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 December 3, 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.

Org. Name City State
First Step Consumer Credit Counseling, Inc. Macunle PA
Sterling Debt Management, Inc. Los Angeles CA
Community Partners Corporation Las Vegas NV
The Senior Citizens Counseling and Delivery Service Washington DC
Elaine R. Shepard Cancer Research Foundation Coronado CA
The Dowd Foundation Wilkes-Barre PA
Western Arkansas Housing Fdn Ft. Smith AR
Pythons Drill Team Kansas City MO
Buddy and Rita Gregory Charitable Supporting Organization Lehi UT
Down Payment Assistance Foundation, Inc. Glendora CA
Market 5 Gallery Washington DC
IJM Foundation Syosset NY
International Charities of Nevada Las Vegas NV
First Bingo Cooperative Association Austin TX
One America Foundation, Inc. Baltimore MD
Future Homes Assistance Programs, Inc. Stockbridge GA
Sweet Home Foundation Caldwell ID
Housing Opportunities of Houston Inc. Houston TX

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