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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 March 23, 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 |
|---|---|---|
| American Debt Counseling Inc. | 1/1/2007 | Sunrise, FL |
| Ameridebt Inc. | 1/1/2000 | Washington, DC |
| C is for Cat | 1/1/2010 | Santa Clarita, CA |
| The Center for Entrepreneurial Management Inc. | 1/1/2009 | New York, NY |
| Changing Hearts Foundation | 12/1/2007 | Anaheim, CA |
| Community Health Network Inc. | 1/1/2009 | Savannah, TN |
| Earth Light | 1/1/2010 | San Diego, CA |
| El Dorado Charitable Foundation | 1/1/2011 | Sun City, AZ |
| Gateways Foundation for Youth and Families | 1/1/2009 | Tacoma, WA |
| Hilltoppers Girls Athletic Association | 4/1/2010 | Cleveland, OH |
| Jo Ann Davidson Ohio Leadership Institute | 1/1/2011 | Columbus, OH |
| Kentucky National Guard Historical Foundation Inc. | 4/1/2010 | Frankfort, KY |
| Learning Services of Northern California | 7/1/2009 | Oakland, CA |
| Mabel E & George C Ordway Memorial Student Aid TR | 1/1/2013 | Newport Coast, CA |
| Rio Verde University Inc. | 1/1/2010 | Provo, UT |
| Scripture Keys Ministries | 1/1/2010 | Denver, CO |
| Tegan Communities Inc. | 1/1/2010 | Phoenix, AZ |
| Turff Therapy | 1/1/2010 | Baird, TX |
| West Pittsburgh Partnership for Regional Development Inc. | 1/1/2010 | Pittsburgh, PA |
| World Religious Relief | 6/1/2007 | Southfield, MI |
The Internal Revenue Bulletin is produced and published by the Internal Revenue Service and contains IRS pronouncements affecting tax analysis under the Code and the Regulations, including but not limited to Revenue Procedures, Revenue Rulings, Notices and Announcements. Access the IRS site at https://www.irs.gov/help/irsgov-accessibility for information concerning accessibility of IRS materials. While every effort has been made to ensure that the IRB database files available through the TouchTax application are accurate, those using TouchTax for legal research should verify their results against the printed versions of the IRBs available from the IRS.