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 August 07, 2023 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 |
---|---|---|
AMERICAN CANCER FOUNDATION OF ATLANTA INC | 1/1/2021 | STATEN ISLAND, NEW YORK |
AMERICAN CANCER FOUNDATION OF BOSTON INC. | 1/1/2021 | STATEN ISLAND, NEW YORK |
AMERICAN CANCER FOUNDATION OF WISCONSIN INC | 1/1/2021 | STATEN ISLAND, NEW YORK |
AMERICAN CANCER FOUNDATION OF SAN FRANCISCO INC | 1/1/2021 | STATEN ISLAND, NEW YORK |
AMERICAN CANCER FOUNDATION OF SAN BERNARDINO INC | 1/1/2021 | STATEN ISLAND, NEW YORK |
AMERICAN CANCER FOUNDATION OF SAN ANTONIO INC | 1/1/2021 | STATEN ISLAND, NEW YORK |
AMERICAN CANCER FOUNDATION OF RIVERSIDE | 1/1/2021 | STATEN ISLAND, NEW YORK |
AMERICAN CANCER FOUNDATION OF PITTSBURGH INC | 1/1/2021 | STATEN ISLAND, NEW YORK |
AMERICAN VANCER FOUNDATION OF PHILADELPHIA INC | 1/1/2021 | STATEN ISLAND, NEW YORK |
AMERICAN CANCER FOUNDATION OF SAN DEIGO INC | 1/1/2021 | STATEN ISLAND, NEW YORK |
AMERICAN CANCER SOCIETY OF NORTH DAKOTA INC | 1/1/2021 | NEW YORK, NY |
AMERICAN CANCER SOCIETY OF PENNSYLVANIA INC | 1/1/2021 | NEW YORK, NY |
AMERICAN CANCER SOCIETY OF STATEN ISLAND INC | 1/1/2021 | NEW YORK, NY |
AMERICAN CANCER SOCIETY OF WISCONSIN | 1/1/2021 | NEW YORK, NY |
CHILDREN CANCER SOCIETY OF AMERICA INC | 1/1/2021 | NEW YORK, NY |
UNITED WAY OF NEW YORK INC | 1/1/2021 | NEW YORK, NY |
UNITED WAY OF LOS ANGELES INC. | 1/1/2021 | NEW YORK, NY |
UNITED WAY OF MICHIGAN INC | 1/1/2021 | NEW YORK, NY |
UNITED WAY OF SAN FRANCISCO INC. | 1/1/2021 | NEW YORK, NY |
AMERICAN CANCER SOCIETY FOR CHILDREN OF NORTH DAKOTA INC. | 1/1/2021 | STATEN ISLAND, NEW YORK |
AMERICAN CANCER FOUNDATION OF MICHIGAN INC | 1/1/2021 | STATEN ISLAND, NEW YORK |
AMERICAN CANCER FOUNDATION OF TEXAS INC | 1/1/2021 | STATEN ISLAND, NEW YORK |
AMERICAN CANCER FOUNDATION OF HOUSTON INC | 1/1/2021 | STATEN ISLAND, NEW YORK |
AMERICAN CANCER FOUNDATION OF LONG BEACH | 1/1/2021 | STATEN ISLAND, NEW YORK |
AMERCAN CANCER SOCIETY OF ADULTS INC | 1/1/2021 | STATEN ISLAND, NEW YORK |
AMERCAN CANCER SOCIETY OF NEW YORK INC | 1/1/2021 | STATEN ISLAND, NEW YORK |
AMERICAN CANCER FOUNDATION OF MADISON INC | 1/1/2021 | STATEN ISLAND, NEW YORK |
AMERICAN CANCER SOCIETY OF BISMARK INC | 1/1/2021 | STATEN ISLAND, NEW YORK |
AMERICAN CANCER FOUNDATION OF MANHATTAN INC | 1/1/2021 | STATEN ISLAND, NEW YORK |
AMERICAN CANCER FOUNDATION OF UNITED STATES INC | 1/1/2021 | STATEN ISLAND, NEW YORK |
AMERICAN CANCER SOCIETY OF MICHIGAN | 1/1/2021 | STATEN ISLAND, NEW YORK |
AMERICAN CANCER FOUNDATION OF MASSACHETTS INC | 1/1/2021 | STATEN ISLAND, NEW YORK |
AMERICAN CANCER FOUNDATION OF DETROIT INC | 1/1/2021 | STATEN ISLAND, NEW YORK |
AMERICAN CANCER FOUNDATION OF OHIO | 1/1/2021 | STATEN ISLAND, NEW YORK |
INSTITUTE FOR COMMUNITY WELLNESS | 1/1/2021 | BRONX, NEW YORK |
AMERICAN CANCER FOUNDATIONOF GRAND RAPIDS, INC | 1/1/2021 | STATEN ISLAND, NEW YORK |
AMERICAN CANCER FOUNDATION OF GREEN BAY, INC. | 1/1/2021 | STATEN ISLAND, NEW YORK |
AMERICAN CANCER FOUNDATION OF LANSING | 1/1/2021 | STATEN ISLAND, NEW YORK |
AMERICAN CANCER FOUNDATION OF MILWAUKEE | 1/1/2021 | STATEN ISLAND, NEW YORK |
AMERICAN CANCER FOUNDATION OF NEW YORK | 1/1/2021 | STATEN ISLAND, NEW YORK |
AMERICAN CANCER FOUNDATION OF OAKLAND | 1/1/2021 | STATEN ISLAND, NEW YORK |
AMERICAN CANCER FOUNDATION OF PENNSYLVANIA, INC | 1/1/2021 | STATEN ISLAND, NEW YORK |
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