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Internal Revenue Bulletin:  2015-46 

November 16, 2015 

Announcement 2015–28

Deletions From Cumulative List of Organizations, Contributions to Which are Deductible Under Section 170 of the Code


Table of Contents

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 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 November 16, 2015 and would end on the date the court first determines the organization is not described in section 170(c)(2) as more particularly set for 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
Center for Academic Research and Enrichment January 1, 2013 San Luis Obispo, CA
Columbians of Nampa, Inc. January 1, 2010 Nampa, ID
Community Distribution Center January 1, 2011 Sherman Oaks, CA
Inspired Life Center, Inc. January 1, 2011 Las Vegas, NV
Johnny’s Kids, Inc. January 1, 2011 Westerville, OH
Legacy Charter Schools, Inc. July 1, 2011 Los Angeles, CA
Lewis Carroll Academy of the Arts a/k/a Lewis Carroll Academy of the Arts, Inc. November 1, 2012 Porter Ranch, CA
New Life Generation, Inc. January 1, 2013 Terre Haute, IN
Omega First Incorporated July 1, 2010 Charlotte, NC
Partners for a Safer America, Inc. January 1, 2012 Palm Desert, CA
People Against Drugs Affordable Housing Agency January 1, 2011 Dallas, TX
Return: The United Fund For The Education Of Russian Immigrant Children In Israel, Inc January 1, 2000 Brooklyn, NY
The Ted Foundation, Inc. July 1, 2009 Aliquippa, PA
Works of Life International Ministries, Inc. January 1, 2011 Clovis, CA

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