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Internal Revenue Bulletin:  2011-9 

February 28, 2011 

Announcement 2011-17

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 February 28, 2011 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
Arid Lands Project North Haven ME
Christian Credit Counselors International, Inc. Santa Ana CA
Consumer Credit Protection Agency, Inc. Tampa FL
Falls Consumer Credit Management, Inc. Akron OH
Falls Consumer Credit Management, Inc. Saint Clairsville OH
Gullahorn Family Supporting Organization Naples FL
International Vision, Inc. Washington D.C.
Riverview Athletic Association, Inc. Omaha NE
Rising Stars Community Services, Inc. Houston TX
RFD Communications, Inc. Omaha NE
Revive Credit Counseling, Inc. Santa Monica CA
Neighborcare International, Inc. Fairfield Grade TN
Mexican American Research Center Austin TX
Modern Day Veterans 304 Chapter Licking MO
Modern Day Veterans 203 Chapter Marble Hill MO
Care of Crow Wing County Brainerd MN
Northwest Conservation Stewardship Fund Seattle WA
Panhandle Land Conservancy, Inc. Destin FL

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