Organizations Lose Charitable Donee Status
Announcement 2019-4; 2019-21 IRB 1192
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Area/Tax Topics
- Industry GroupsNonprofit sector
- Jurisdictions
- Tax Analysts Document Number2019-19567
- Tax Analysts Electronic Citation2019 TNT 97-312019 EOR 6-31
- Magazine CitationThe Exempt Organization Tax Review, June 2019, p. 45983 Exempt Org. Tax Rev. 459 (2019)
Deletions From Cumulative List of Organizations, Contributions to
Which are Deductible Under Section 170 of the Code
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 May 20, 2019 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 Medical Missionary Care Inc | 1/1/2014 | Alpharetta, GA |
Aromatherapy Foundation of Maui | 1/1/2015 | Makawao, HI |
Atlanta Child Therapy Inc | 1/1/2015 | Kennesaw, GA |
Blanket Depot | 1/1/2016 | Hazlet, NJ |
Bullard-Pleasant Grove Cemetery Society | 1/1/2015 | Eclectic, AL |
Callis Educational Fund | 1/1/2014 | Chicago, IL |
Cancer Fund of America Inc | 1/1/2014 | Knoxville, TN |
Center for Advancement and Preservation of American Music Inc | 1/1/2014 | Leawood, KS |
Children's Cancer Fund of America | 1/1/2014 | Nashville, TN |
Christian City Convalescent Center Inc | 7/1/2013 | Union City, GA |
Community Worship Church | 8/1/2012 | Portland, OR |
Consumer Energy Advocates | 1/1/2012 | Los Angeles, CA |
Covington County Hospital | 1/1/2010 | Collins, MS |
Covina Center for the Performing Arts | 1/1/2015 | Covina, CA |
C-R Productions Inc | 7/1/2014 | Cohoes, NY |
Dental Associates of Woodhull PC | 7/1/2014 | New York, NY |
Deptford TWP KP Association a NJ Non-profit Corp | 1/1/2015 | Woodbury Heights, NJ |
Dog Days Rescue | 1/1/2015 | Kennesaw, GA |
Elmer Bankus Memorial Scholarship Fund | 7/1/2013 | Wilsonville, OR |
eSponsor Now Inc | 1/1/2014 | Concord, CA |
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Area/Tax Topics
- Industry GroupsNonprofit sector
- Jurisdictions
- Tax Analysts Document Number2019-19567
- Tax Analysts Electronic Citation2019 TNT 97-312019 EOR 6-31
- Magazine CitationThe Exempt Organization Tax Review, June 2019, p. 45983 Exempt Org. Tax Rev. 459 (2019)