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Internal Revenue Bulletin:  2008-11 

March 17, 2008 

Announcement 2008-20

Deletions From Cumulative List of Organizations Contributions to Which are Deductible Under Section 170 of the Code

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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 March 17, 2008, 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
Drive for Youth 2020 Missouri City TX
Rise and Shine, Inc. Medical Lake WA
Bluegrass Gymnastic Boosters, Inc. Lexington KY
DebtTech Columbia MD
Nexum Credit Counseling, Inc. Vero Beach FL
New Home Gallery, Inc. Louisville KY
Alban Community Services Foundation Lititz PA
Union Oaks, Inc. Omaha NE
Shiloh Ministries of Hagerstown, Inc. Hagerstown MD
Credicure, Inc. Martinsburg WV
Newton Family Foundation West Jordan UT
Alliance to Rebuild LA Santa Monica CA
The Down Payment Assistance Group San Diego CA
Phillip J. Kronzer Foundation for Religious Research Los Gatos CA
Credit Success Company Jacksonville FL
Mario C. and Elva G. Rapanotti Charitable Supporting Organization San Antonio TX
Anthony & Megan Wolfenden Charitable Supporting Organization Santa Clara CA

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