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 August 23, 2010, 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 |
|---|---|---|
| Advanced Debt Management Solutions, Inc. | Tampa | FL |
| Aviation Volunteer Fire Department Engine Company 3, Inc. | Bronx | NY |
| C. C. Financial Health and Life Skills, Inc. | Chesterfield | VA |
| Consumer Counseling Centers of America | Fort Lauderdale | FL |
| Continental Credit Counseling Services, Inc. | North Maimi Beach | FL |
| Credit Counseling Concepts, Inc. | Indianapolis | IN |
| The Credit Counseling Foundation, Inc. | Fort Lauderdale | FL |
| Credit Debt Consolidators and Counselors Foundation, Inc | North Bergen | NJ |
| Debt Reduction Solutions, Inc. | St. Petersburg | FL |
| Debticated Consumer Counseling, Inc. | Huntington | NY |
| Friends of Child Abuse Prevention | Farmington Hills | MI |
| Giving Tree Foundation | Park City | UT |
| Greater ST. James Holiness Community Development Corporation | Fremont | OH |
| Independence Restoration, Inc. | Tampa | FL |
| Merrimac Camping Club | College Park | GA |
| One World Online Charitable Foundation | Springville | UT |
| Project Oz Adoption, Inc | Springville Tarboro | NC |
| Southeastern Anthropological Institute, Inc. | Huntsville | AL |
| Southeastern Kentucky Association of Native People, Inc. | Corbin | KY |
| Tricap Academy | Olive Branch | MS |
| Yonkers Alliance for Latino and Immigrant Services, Inc. | Yonkers | NY |
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.