Internal Revenue Bulletin:  2012-35 

August 27, 2012 

Announcement 2012-32

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 27, 2012, 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
Christian Credit Outreach, Inc. Carlsbad CA
ECM–1, Inc. Sulphur LA
Friends of Fiji Danville CA
Headwaters Ministries, Inc. Fort Mill SC
Kids Educational Development Scholarship, Inc. Los Gatos CA
South Plains Volunteer Services, Inc. Lubbock TX
United States Navy Veteran Association Minnesota Chapter St. Paul MN
United States Navy Veteran Association Georgia Chapter Tampa FL
United States Navy Veteran Association Kansas Chapter Washington DC
United States Navy Veteran Association New Hampshire Chapter Washington DC
United States Navy Veteran Association New Mexico Chapter Washington DC
United States Navy Veteran Association Rhode Island Chapter Washington DC
United States Navy Veteran Association Washington DC
United States Navy Veteran Association Arkansas Chapter Washington DC
W.E.B. Dubois Community Development Corporation Wake Forest NC
Women of Distinction Dallas TX

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