Internal Revenue Bulletin:  2009-14 

April 6, 2009 

Announcement 2009-27

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 April 6, 2009, 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
Rocky Mountain Big Horn Sheep Foundation Red River MN
Skippers Learning Center Lake City SC
Reliable Cash Management Association Buffalo Grove IL
Pecan Park Learning Center Jackson MS
Brucker Charitable Foundation Mountain Home TX
N. U. Yoga Ashrama in America Winter WI
Housing Development Group Denver CO
National Business Fellowship Foundation Raeford NC
GIK Foundation Bellevue WA
Debt Free Foundation, Inc. Provo UT
Urban Light Community Development Houston TX
Sweet Life Program Las Vegas NV
Ladoras Family Services Inc Compton CA
Robert and Donna Herbolich Charitable Supporting Hudson OH
Three Point Volunteer Fire Department, Inc. Williamsburg KY
Advance Practice Foundation, Inc. Basking Ridge NJ
Goodwill Industries of Greater Cleveland, Inc. Cleveland OH
World Project Inc. Temecula CA
Sandton Lifestyles Los Angeles CA
Dunn-Mason Foundation Farmington Hills MI
Walter E & Romell A King Foundation Gary IN

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