Internal Revenue Bulletin:  2010-34 

August 23, 2010 

Announcement 2010-49

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 August 23, 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
Advanced Debt Management Solutions, Inc. Tampa FL
Aviation Volunteer Fire Department Engine Company 3, Inc. Bronx NY
C. C. Financial Health and Life Skills, Inc. Chesterfield VA
Consumer Counseling Centers of America Fort Lauderdale FL
Continental Credit Counseling Services, Inc. North Maimi Beach FL
Credit Counseling Concepts, Inc. Indianapolis IN
The Credit Counseling Foundation, Inc. Fort Lauderdale FL
Credit Debt Consolidators and Counselors Foundation, Inc North Bergen NJ
Debt Reduction Solutions, Inc. St. Petersburg FL
Debticated Consumer Counseling, Inc. Huntington NY
Friends of Child Abuse Prevention Farmington Hills MI
Giving Tree Foundation Park City UT
Greater ST. James Holiness Community Development Corporation Fremont OH
Independence Restoration, Inc. Tampa FL
Merrimac Camping Club College Park GA
One World Online Charitable Foundation Springville UT
Project Oz Adoption, Inc Springville Tarboro NC
Southeastern Anthropological Institute, Inc. Huntsville AL
Southeastern Kentucky Association of Native People, Inc. Corbin KY
Tricap Academy Olive Branch MS
Yonkers Alliance for Latino and Immigrant Services, Inc. Yonkers NY

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