Internal Revenue Bulletin:  2009-1 

January 5, 2009 

Announcement 2009-1

Cumulative List of Announcements Relating to Section 7428(c) Validation of Certain Contributions Made During Pendency of Declaratory Judgment Proceedings From January 1, 2008 Through December 31, 2008


The following is a cumulative listing of names of organizations that are presently challenging, under section 7428 of the Internal Revenue Code, the revocation of their status as organizations entitled to receive deductible contributions in declaratory judgment suits in the Tax Court, the United States District Court for the District of Columbia, or the United States Court of Federal Claims. The purpose of this announcement is to inform potential donors to these organizations of the protection under 7428(c) for certain contributions made during the litigation period.

Protection under section 7428(c) of the Code begins on the date that the notice of revocation is published in the Internal Revenue Bulletin and ends on the date on which a court first determines that an organization is not described in section 170(c)(2), as more particularly set forth in section 7428(c)(1). In the case of individual contributors, the maximum amount of contributions protected during this period is limited to $1,000.00, with a husband and wife being treated as one contributor. This protection is not extended to any individual who was responsible, in whole or in part, for the acts or omissions of the organization that were the basis for the revocation. This protection also applies (but without limitation as to amount) to organizations described in section 170(c)(2) which are exempt from tax under section 501(a). If the organization ultimately prevails in its declaratory judgment suit, deductibility of contributions would be subject to the normal limitations set forth under section 170.

I. Notice of Disposition of Declaratory Judgment Proceedings under Section 7428

This announcement serves notice to donors that on February 6, 2008, the United States Tax Court entered a decision accepting the agreement of the parties regarding the organization described below. Pursuant to the Decision, the organization listed below is described in section 501(c)(3) and is recognized as exempt from tax under section 501(a).

Salazar Family Foundation Denver, CO

II. Notice of Disposition of Declaratory Judgment Proceedings under Section 7428

This announcement serves notice to donors that on August 13, 2008, the United States Tax Court entered a decision accepting the agreement of the parties regarding the organization described below. Pursuant to the Decision, the organization listed below is described in section 501(c)(3) and is recognized as exempt from tax under section 501(a).

Families on the Move New Brunswick, NJ

III. Notice of Disposition of Declaratory Judgment Proceedings under Section 7428

The organization listed below is no longer described in section 170(c)(2) and is not recognized as exempt under section 501(c)(3) of the Code.

The Jonathan Drier Foundation Paradise Valley, AZ

IV. Notice of Disposition of Declaratory Judgment Proceedings under Section 7428

This announcement serves notice to donors that on October 17, 2008, the United States Tax Court entered a decision accepting the agreement of the parties regarding the organization described below. Pursuant to the Decision, the organization listed below is described in section 501(c)(3) and is recognized as exempt from tax under section 501(a).

Chaim Ministries, Inc. Los Alamitos, CA

V. Notice of Disposition of Declaratory Judgment Proceedings under Section 7428

This announcement serves notice to donors that on October 30, 2008, the United States Tax Court dismissed the case with prejudice. The organization listed below is not described in section 501(c)(3) and is not recognized as exempt from tax under section 501(a).

Family Home Providers, Inc. Cumming, GA

VI. Notice of Disposition of Declaratory Judgment Proceedings under Section 7428

This announcement serves notice to donors that on October 17, 2008, the United States Tax Court entered a decision accepting the agreement of the parties regarding the organization described below. Pursuant to the Decision, the organization listed below is described in section 501(c)(3) and is recognized as exempt from tax under section 501(a).

Round Rock Booster Club, Inc. Round Rock, TX

VII. Notice of Disposition of Declaratory Judgment Proceedings under Section 7428

This announcement serves notice to donors that on September 24, 2008, the United States Tax Court entered a decision accepting the agreement of the parties regarding the organization described below. Pursuant to the Decision, as of December 29, 1999, the organization listed below is not described in section 501(c)(3) and is not recognized as exempt from tax under section 501(a).

The Dowd Foundation Bala Cynwyd, PA

VIII. Notice of Disposition of Declaratory Judgment Proceedings under Section 7428

This announcement serves notice to donors that on December 11, 2008, the United States Tax Court entered a decision accepting the agreement of the parties regarding the organization described below. Pursuant to the Decision, as of January 1, 2006, the organization listed below is not described in section 501(c)(3) and is not recognized as exempt from tax under section 501(a).

Educate the Children, Inc. Los Angeles, CA

IX. Notice of Disposition of Declaratory Judgment Proceedings under Section 7428

This announcement serves notice to donors that on November 24, 2008, the United States Tax Court entered a decision accepting the agreement of the parties regarding the organization described below. Pursuant to the Decision, as of December 21, 2000, the organization listed below is not described in section 501(c)(3) and is not recognized as exempt from tax under section 501(a).

Hayes Foundation, Inc. Dallas, TX

X. Notice of Disposition of Declaratory Judgment Proceedings under Section 7428

The organizations listed below continue to be involved in a pending declaratory judgment suit under section 7428 of the Code, challenging revocation of it’s status as an eligible donee under section 170(c)(2). The organization filed suit on the dates indicated below. Protection under section 7428(c) begins on the date indicated ( ).

After Bankruptcy Foundation, Inc. Fishers, IN
  Suit Filed: August 19, 2008  
  (Effective date: January 1, 2002)  
     
Airport Working Group of Orange County Newport Beach, CA
  Suit Filed: September 18, 2008  
  (Effective date: 1/1/2001)  
     
America’s Faith Centered Education, Inc. Sandy, UT
  Suit Filed: August 8, 2008  
  (Effective date: 1/1/2003)  
     
Bear Soldiers Industries Bismarck, ND
  Suit Filed: April 14, 2008  
  (Effective date: 1/1/2002)  
     
Capital Gymnastics Booster Club, Inc. Springfield, VA
  Suit Filed: May 19, 2008  
  (Effective date: 6/30/2003)  
     
Financial Policy Forum Washington, DC
  Suit Filed: August 1, 2008  
  (Effective date: 1/1/2003)  
     
Fisherman’s Hospital Marathon, FL
  Suit Filed: August 1, 2008  
  (Effective date: 7/1/1986)  
     
Golden Age Benefits Society Unknown
  Suit Filed: March 25, 2008  
  (Effective date: 12/27/2007)  
     
HelpAmerica Inc. Montgomery Village, MD
  Suit Filed: October 28, 2008  
  (Effective date: 1/1/2004)  
     
Douglas and Valerie Wood Charitable Supporting Organization Bonita Springs, FL
  Suit Filed: April 8, 2008  
  (Effective date: 12/20/2000)  
     
National Credit Counseling Services Orlando, FL
  Suit Filed: November 28, 2006  
  (Effective date: 1/1/2000)  
     
Newton Family Foundation Salt Lake City, UT
  Suit Filed: February 29, 2008  
  (Effective date: 8/1/1998)  
     
Sea of Sound Productions, Inc. Midlothian, VA
  Suit Filed: June 25, 2008  
  (Effective date: 1/1/2002)  
     
Texas Reinvestment Corporation II San Antonio, TX
  Suit Filed: September 10, 2008  
  (Effective date: 1/1/2005)  

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