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Internal Revenue Bulletin:  2014-51 

December 15, 2014 

Announcement 2014–36

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 IRS 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 IRS 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 15, 2014, and, and would end on the date the court first determines 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.

NAME OF ORGANIZATION Effective Date of Revocation LOCATION
China Mission Foundation January 1, 2011 Tempe, AZ
Jeff & Tina Ziegler Family Foundation January 1, 2009 Monument, CO
The Ojai Retreat, Inc. January 1, 2010 Ojai, CA
Bethany Alumni Association January 1, 2009 Sacramento, CA
Breast Cancer Prevention Fund January 1, 2009 Snohomish, WA
Tricap Academy January 1, 2007 Olive Branch, MS
RealtyAmerica.Org, Inc. January 1, 2003 Indian Harbour Beach, FL
Residential Revitalization Corporation January 1, 2001 Hermosa Beach, CA
Silver Ridge East Golden Oldies January 1, 2007 Toms River, NJ
Pledger Family Foundation January 1, 2003 Salt Lake City, UT
Black Revolutionary War Patriots January 1, 2004 Washington, DC
New England Outreach Program, Inc. January 1, 2010 Worcester, MA
Bixun Wang and Lin Cheng Foundation April 1, 2010 Fremont, CA
Mustard Seed Ministries, Inc. January 1, 2005 Houston, TX
Moffat County Partners October 1, 2002 Craig, CO
Youth Development Partnership July 1, 2010 Los Angeles, CA
Northern Lights January 1, 2004 Vancouver, WA
Safe Haven Homes, Inc. October 1, 2005 Hartland, MI
SOFLO Ballet, Inc. August 1, 2004 Miramar, FL
Our Destiny Foundation January 1, 2008 Renwick, IA
Ronsard Foundation November 5, 1999 Statesville, NC
School at Majestic Ranch January 1, 2011 Boerne, TX
Scott Olsen Foundation December 1, 1999 Alpine, UT
Town and Country Acceptance Corporation April 24, 2002 Birmingham, AL

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