Internal Revenue Bulletin: 2009-20
May 18, 2009
Deletions From Cumulative List of Organizations Contributions to Which are Deductible Under Section 170 of the Code
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 May 18, 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.
|Michael and Laura Gallop Family Foundation||Agoura Hills||CA|
|Physician Directed Care||Southfield||MI|
|Winston County Community Development Corporation||Louisville||MS|
|EMF Debt Management Inc.||Pittsburgh||PA|
|Lil Pals & Gals Daycare Center Association||Tulsa||OK|
|Heartland Women’s Foundation, Inc.||Tribune||KS|
|CF Moore Charitable Foundation||Chicago||IL|
|Waimano Auxiliary a/k/a Kokua Mau Work Center||Ewa Beach||HI|
|The American Dream||West Jordan||UT|
|Henry Jacobson Family Foundation||Ross||CA|
|Dreamkeepers of America Inc.||Memphis||TN|
|Community Workshop on Economic Development||Pueblo||CO|
|Hope Alive, Inc.||Pueblo||CO|
|Building Successful Lifestyles, Inc.||Topeka||KS|
|Hummingbird Tribal Foundation||Woodside||CA|
|Constitutional Educational Research Foundation||Rancho Cordova||CA|
|Family Home Providers, Inc.||Cumming||GA|
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