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Internal Revenue Bulletin:  2008-40 

October 6, 2008 

Announcement 2008-88

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 October 6, 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
Heaven in View, Inc. Woodbridge VA
Pueblo of Laguna Old Laguna NM
Gymnastics Foundation of Maui Kahului HI
God Financial Plan, Inc. Oakland CA
Affordable Shelters, Inc. South Gate CA
Debt Advocate of America, Inc. Killeen TX
Folk Traditions Conservancy Santa Barbara CA
Individual Freedom Ministries Church Orange City FL
Gifts for Kids, Inc. Erie PA
Dabney & West Foundation, Inc. Colbert OK
Institute for the Development of Human Resources Wilmington DE
American Fund for Consumer Credit Counseling, Inc. Commack NY
Institute of Prevention and Nutritional Medicine, Inc. Rocky Mount NC
The Stephanie Mull Foundation For Children’s Art Portland ME
Arts Reach, Inc. Rochester NY

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