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Organizations Lose Charitable Donee Status

JAN. 27, 2020

Announcement 2020-1; 2020-5 IRB 401

DATED JAN. 27, 2020
DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Code Sections
  • Subject Area/Tax Topics
  • Jurisdictions
  • Tax Analysts Document Number
    2020-2766
  • Tax Analysts Electronic Citation
    2020 TNTF 17-24
    2020 EOR 2-70
  • Magazine Citation
    The Exempt Organization Tax Review, Feb. 2020, p. 147
    85 Exempt Org. Tax Rev. 147 (2020)
Citations: Announcement 2020-1; 2020-5 IRB 401

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 January 27, 2020 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

Cancer Fund of America

1/1/2014

Knoxville, TN

Vipers Basketball Inc

1/1/2016

Carterville, IL

Prep 2 Rise

7/1/2016

Providence, RI

Tsung Sun Social Club Inc

1/1/2015

New York, NY

Aptitunity Corp

1/1/2016

Atlanta, GA

Atlanta Womens Hockey Association Inc

1/1/2016

Alpharetta, GA

Haskell County Community Hospital

8/1/2010

Stigler, OK

The Will to Train

1/1/2015

San Diego, CA

Gamma Chapter Delta Phi Foundation Inc

8/7/2018

Old Bethpage, NY

Magans Light

1/1/2016

Ft. Worth, TX

Sims Chiropractic Ministering Health

1/1/2014

Gunnison, CO

Team Fitnuh Sports Corporation

8/1/2015

Maumelle, AR

Rice Hospital District

4/1/2015

Eagle Lake, TX

Herbert Hoover Boys and Girls Club

1/1/2018

St. Louis, MO

Friendship Fire Company No. 1 of Birdsboro

1/1/2016

Birdsboro, PA

Doctors Charitable Foundation

1/1/2014

San Diego, CA

Fairbanks Outboard Association Inc

1/1/2015

Fairbanks, AK

New Rockford Golf Club

4/1/2014

New Rockford, ND

Rehoboth McKinley Christian Health Care

1/1/2014

Gallup, NM

Moses Hill Cemetery Inc

1/1/2016

Holdrege, NE

Nia Comprehensive Center for Developmental Disabilities Inc

7/1/2013

Chicago, IL

Washington County Hospital Inc

10/1/2015

Plymouth, NC

Michael Patrick Hollins Memorial Foundation

1/1/2016

Mt. Ephraim, NJ

A Positive Progress Service Inc

1/1/2016

Red Springs, NC

Father's Rights Organization

7/1/2014

Toledo, OH

Walter's Family Foundation

1/1/2015

Tamarac, FL

Teen Leadership Foundation

1/1/2015

Newport Beach, FL

Real Pay It Forward Inc

1/1/2016

Clearwater, FL

New World Sanctuary Foundation

1/1/2016

Ashland, OR

Strength for the Journey Inc

1/1/2015

Hobe Sound, FL

Arizona Bike Week Charities

1/1/2014

Mesa, AZ

Support Our Veterans Inc

1/1/2014

Central Village, CT

Kingdom Victories Outreach Ministries

1/1/2016

Inkster, MI

Light of the World Inc

1/1/2015

Unionville, CT

Turner-Lieder-Tafel Singing Society Inc

7/1/2015

Stamford, CT

Thirty Thousand feet Booster Club

3/21/2014

Travis AFB, CA

American Medical Missionary Care Inc

1/1/2014

Alpharetta, GA

Uplift Individuals in Christ

1/1/2015

Ft. Washington, MD

You Are Loved LLC

1/1/2016

Mandeville, LA

Sigma Theta Tau International Inc

7/1/2014

Mayaguez, PR

Blankie Depot

1/1/2016

Hazlet, NJ

Owners Association of Spring Street

1/1/2016

Houston, TX

Community Worship Church

8/1/2012

Portland, OR

Comitato Trinacria Alcamo-Castellammare-Santa Ninfa Ltd

1/1/2014

Glendale, NY

DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Code Sections
  • Subject Area/Tax Topics
  • Jurisdictions
  • Tax Analysts Document Number
    2020-2766
  • Tax Analysts Electronic Citation
    2020 TNTF 17-24
    2020 EOR 2-70
  • Magazine Citation
    The Exempt Organization Tax Review, Feb. 2020, p. 147
    85 Exempt Org. Tax Rev. 147 (2020)
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