Notice of Disposition of Declaratory
Judgment Proceedings Under Section 7428
This announcement serves notice to donors that on October 27,
2009, the United States Tax Court entered a stipulated decision that,
effective January 1, 2001, the organization listed below is not qualified
as an organization described in I.R.C. § 501(c)(3) and is
not an organization described in I.R.C. § 170(c)(2). Further,
for the period January 1, 2001 through October 14, 2008, the IRS will
not disallow any claimed charitable contributions deductions to petitioner
on the grounds that petitioner is not an organization described in
I.R.C. § 170(c)(2). Further, effective January 1, 2001,
petitioner is exempt from taxation under I.R.C. § 501(a)
as an organization described in I.R.C. § 501(c)(4).