This notice provides transitional relief for determining the timeliness of federal tax deposits (FTDs) under section 6302 of the Code.

The IRS has revoked its determination that the Armenian Relief Society of Richmond, TX; the Mexican American Research Center, Inc., of Austin, TX; and Panhandle Land Conservancy, Inc., of Destin, FL, qualify as organizations described in sections 501(c)(3) and 170(c)(2) of the Code.