Organizations Lose Charitable Donee Status
Announcement 2019-7; 2019-27 IRB 62
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Area/Tax Topics
- Industry GroupsNonprofit sector
- Jurisdictions
- Tax Analysts Document Number2019-25501
- Tax Analysts Electronic Citation2019 TNTF 127-322019 EOR 8-50
- Magazine CitationThe Exempt Organization Tax Review, Aug. 2019, p. 22184 Exempt Org. Tax Rev. 221 (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 July 1, 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 |
|---|---|---|
Evansville Otters Booster Club Inc | 1/1/2015 | Evansville, IN |
Firemen's Benevolent Association of the Village of Leroy Inc | 4/1/2015 | LeRoy, NY |
Fit Kids | 1/1/2015 | Forney, TX |
Franklin County Memorial Hospital | 1/1/2010 | Meadville, MS |
Global Multicultural Business | 1/1/2015 | Boca Raton, FL |
Grace Heritage Corporation | 1/1/2010 | Davie, FL |
Greater Ontario Convention and Visitors Bureau | 7/1/2014 | Ontario, CA |
Grooming for Greatness Youth & Family Services | 1/1/2016 | Peachtree, GA |
Homeward Society Foster Family Agency | 1/1/2015 | Agoura Hills, CA |
Indiana Endowment Fund | 1/1/2011 | Fort Branch, IN |
International Medical Interpreters | 1/1/2014 | Lexington, MA |
Kingdom Victories Outreach Ministries | 1/1/2016 | Inkster, MI |
Kokopelli Concepts Housing Association Inc | 1/1/2015 | Houston, TX |
Lebanon Stem Foundation Inc | 1/1/2015 | Lebanon, IN |
Light of the World Inc | 1/1/2015 | Unionville, CT |
Magans Light | 1/1/2016 | Forth Worth, TX |
Magnolia Regional Health Center | 10/1/2009 | Corinth, MS |
Marcs Place Inc | 1/1/2015 | Lake City, AR |
Middle Tennessee Clean Fuels Inc | 12/31/2015 | Nashville, TN |
National Association of College Auxiliary Services | 1/1/2013 | Charlottesville, VA |
New School Baseball Academy | 1/1/2014 | Mission Viejo, CA |
No Child Unloved | 1/1/2015 | Gifford, IL |
Northern Illinois Home Medical Supply NFP | 1/1/2014 | Sterling, IL |
NW Somaliland Society | 1/1/2014 | Lynnwood, WA |
Perkinsville Fundraisers Inc | 7/1/2014 | Springfield, VT |
Professional Fire Fighters of Arizona | 1/1/2015 | Phoenix, AZ |
Project Walk Recovery Foundation Inc | 1/1/2014 | Carlsbad, CA |
Rehobooth McKinley Christian Health Inc | 1/1/2014 | Gallup, NM |
Rescue A Vet | 1/1/2015 | Cleveland, OH |
SDQ Foundation | 3/27/2012 | Houston, TX |
Sigma Theta Tau International Inc | 1/1/2014 | Mayaguez, PR |
Sims Chiropractic Clinic Ministering Health | 1/1/2014 | Gunnison, CO |
Society For Mind Brain Sciences | 1/1/2014 | Santa Monica, CA |
Somerset County Farmers' Market Inc | 1/1/2016 | Somerset, PA |
Sons of the American Legion | 9/22/2014 | Blessing, TX |
Sustainable Travel International | 1/1/2013 | Boulder, CO |
The Breast Cancer Society Inc | 1/1/2014 | Nashville, TN |
The Center for Optimal Adult Development | 12/31/2015 | Austin, TX |
The Redi Foundation Inc | 6/1/2014 | Boca Raton, FL |
The Wright Touch Athletics | 1/1/2014 | Country Club Hills, IL |
Thirty Thousand Feet Booster Club | 1/1/2015 | Travis AFB, CA |
Trust and Faith Community Outreach Inc | 1/1/2015 | Ocoee, FL |
University Urology Foundation Inc | 1/1/2015 | Louisville, KY |
Uplift Individuals in Christ | 1/1/2015 | Ft. Washington, MD |
Usangule Food For Thought Inc | 1/1/2015 | Palo Alto, CA |
VMU-1 Wardroom Fund | 1/1/2015 | Yuma, AZ |
We Adopt Kids | 1/1/2016 | Carson City, NV |
Western Conservatory of the Arts & Sciences | 1/1/2014 | Nunnelly, TN |
Wingate Community Improvement Inc | 1/1/2015 | Wingate, IN |
You Are Loved Inc | 1/1/2016 | Mandeville, LA |
Yuen Foundation Incorporated | 1/1/2015 | Washington, DC |
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Area/Tax Topics
- Industry GroupsNonprofit sector
- Jurisdictions
- Tax Analysts Document Number2019-25501
- Tax Analysts Electronic Citation2019 TNTF 127-322019 EOR 8-50
- Magazine CitationThe Exempt Organization Tax Review, Aug. 2019, p. 22184 Exempt Org. Tax Rev. 221 (2019)
