Internal Revenue Bulletin:  2008-52 

December 29, 2008 

Announcement 2008-126

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 December 29, 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
Peterson Family Foundation Salt Lake City UT
A1 Credit Counseling, Inc. Ft. Smith AR
Nat Turner Legal Defense Fund Garland TX
SOFLO Ballet, Inc. Miramar FL
Family Health Services, Inc. Bellefonte PA
Hometown Heroes Memorial Organization, Inc. Landrum SC
ClearADebt, Inc. Dania FL
Rapid Hope International Hurst TX
Spanish Community Yonkers NY
All Terrier Rescue Hunters Crossing Aloha OR
Women Helping Women Houston TX
Safe Haven Homes, Inc. Hartland MI
AJH Housing St. Louis MO
Restoration & Reconciliation Outreach, Inc. Miami FL
Williams Peurifoy Personal Care Home, Inc. Philadelphia PA
Capital Gymnastics Booster Club, Inc. Springfield GA

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