Under section 501(p) of the Internal Revenue Code, no deduction is allowed under any provision of the Code for any contribution to an organization during any period in which the organization’s tax exemption is suspended under section 501(p). No deduction is allowed under any provision of the Code for contributions made to the following organizations during the suspension period:
Al Haramain Islamic Foundation, Inc.
Benevolence International Foundation, Inc.
Palos Hills, Illinois
Global Relief Foundation, Inc.
Goodwill Charitable Organization Inc., f/k/a Al-Shahid Social Association and f/k/a Educational Development Association
Holy Land Foundation for Relief and Development
Islamic African Relief Agency – USA
a/k/a Islamic American Relief Agency – USA
Rabbi Meir Kahane Memorial Fund
Cedarhurst, New York
Tamil Foundation, Inc.
Tamils Rehabilitation Organization Inc.
The Treasury Department website provides additional guidance and listings of charitable organizations designated by Executive Order as potential fundraising front organizations.
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Find out if contributions are deductible, find out which organizations' tax-exempt status was revoked, and see annual filings of small organizations