Organizations Lose Charitable Donee Status
Announcement 2020-1; 2020-5 IRB 401
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2020-2766
- Tax Analysts Electronic Citation2020 TNTF 17-242020 EOR 2-70
- Magazine CitationThe Exempt Organization Tax Review, Feb. 2020, p. 14785 Exempt Org. Tax Rev. 147 (2020)
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 |
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2020-2766
- Tax Analysts Electronic Citation2020 TNTF 17-242020 EOR 2-70
- Magazine CitationThe Exempt Organization Tax Review, Feb. 2020, p. 14785 Exempt Org. Tax Rev. 147 (2020)