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Organizations Lose Charitable Donee Status

SEP. 14, 2020

Announcement 2020-15; 2020-38 IRB 577

DATED SEP. 14, 2020
DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Code Sections
  • Subject Area/Tax Topics
  • Jurisdictions
  • Tax Analysts Document Number
    2020-35269
  • Tax Analysts Electronic Citation
    2020 TNTF 177-38
    2020 EOR 10-36
  • Magazine Citation
    The Exempt Organization Tax Review, Oct. 2020, p. 487
    86 Exempt Org. Tax Rev. 487 (2020)
Citations: Announcement 2020-15; 2020-38 IRB 577

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 dis-allowing 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 September 14, 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

National Outreach Foundation, Inc.

1/01/2012

Banning, CA

DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Code Sections
  • Subject Area/Tax Topics
  • Jurisdictions
  • Tax Analysts Document Number
    2020-35269
  • Tax Analysts Electronic Citation
    2020 TNTF 177-38
    2020 EOR 10-36
  • Magazine Citation
    The Exempt Organization Tax Review, Oct. 2020, p. 487
    86 Exempt Org. Tax Rev. 487 (2020)
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