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Internal Revenue Bulletin:  2012-45 

November 5, 2012 

Announcement 2012-37

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 November 5, 2012, 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
American Lithuanian Childcare Association Chicago IL
Angel Wings Foundation Orem UT
Concord International High School, Inc. Los Angeles CA
Contra Costa Amateur Cheerleading Association, Inc. Concord CA
Golden Rain Foundation of Laguna Woods Laguna Woods CA
Grandma’s Child Care Cassopolis MI
Holy Cross Canoga Park Canoga Park CA
Innovation Treatment Centers, Inc. Rialto CA
Pacific Epilepsy Society Puunene HI
Play 4 Life, Inc. New York NY
Scruggs & Associates Family Counseling Center, Inc. Stafford TX
Social and Economic Rights Action Center Gaithersburg MD
Social and Economic Rights Action Center Washington DC
The Retired Enlisted Association Incorporated Auxiliary #47 Fayetteville NC
Treasures for the Kingdom Allen TX
World Health and Education Foundation Danville CA

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