Internal Revenue Bulletin:  2010-30 

July 26, 2010 

Announcement 2010-47

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 July 26, 2010, 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
Consumer Credit Management, Inc. Farmington, Hills MI
Music Foundation of Hawaii Honolulu HI
Texas Air Classics, Inc Roanoke TX
Vikings USA Bootheel 388, Steedman MO
Vikings USA Bootheel 404 Russellville MO
Vikings USA Bootheel 421 Lee’s Summit MO
Thorek Hospital & Medical Center Chicago IL
Wemgo Charitable Trust Saranac Lake NY
The Arks Youth Home Inc. East Chicago IN
Creative Garden Preschool, Snohomish WA
The Dream Home Foundation Spokane WA
David Shawver Ministries, Inc. North Canton OH
Eddie K. and Mary D. Edwards Foundation Detroit MI
Family Restoration Inc Tampa FL
Global Credit Management, Inc. Boca Raton FL
Gateway to a Cure St. Louis MO
Inland Counseling Network Tri Cities WA
Iowa Environmental Corporation Maquoketa IA
Lost Mountain Tissue Bank, Inc. Rydal GA
Modern Day Veterans Aux. Chapter 382 Butler MO
North City Psychological Group San Diego CA
Professional Child Care Services of Louisiana Harvey LA
Project Challenge of the West Coast, Inc. Brandenton FL
Palmyra Fire Company Charitable Endowment Trust Palmyra NY
Stars Boosters, Inc. Miami FL
Survivors Charter School, Inc. Palm Beach Garden FL
Sugarland Run Community Activities Association Sterling VA
SV Healthcare System Worcester MA
Bread of Life Mission, Inc. Punta Gorda FL
Consumer Credit and Debt Counseling, Inc. Princeton NJ
Hopes Gift International San Dimas CA

More Internal Revenue Bulletins