IRS Corrects List of Organizations That Lost Charitable Donee Status
Announcement 2015-16; 2015-24 IRB 1069
- Institutional AuthorsInternal Revenue Bulletin
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- LanguageEnglish
- Tax Analysts Document NumberDoc 2015-13808
- Tax Analysts Electronic Citation2015 TNT 114-27
Part IV. Items of General Interest
Table of Contents
The information contained in Announcement 2015-14, 2015-20 IRB 971, is incorrect and that Announcement is hereby revoked. The correct information is contained in this announcement.
The names of organizations that no longer qualify as organizations described in section 170(c)(2) of the Internal Revenue Code of 1954 are listed below.
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 June 15, 2015 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.
Effective Date of
NAME OF ORGANIZATION Revocation LOCATION
______________________________________________________________________
Bill Keller Ministries June 1, 2006 St. Petersburg, FL
BRIDGES January, 1, 2009 Cleveland, OH
Filipino Community of Seattle January 1, 2009 Seattle, WA
Community Development
Corporation
The Genesis Foundation Inc. January 1, 2003 Valparaiso, IN
Powers Foundation April 10, 2006 Abilene, TX
Social Science Conferences, August 1, 2011 Chapel Hill, NC
Inc.
Triunfo Communications September 1, 2001 Houston, TX
Woman to Woman Breast Cancer November 1, 2010 Plantation, FL
Foundation
- Institutional AuthorsInternal Revenue Bulletin
- Cross-Reference
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2015-13808
- Tax Analysts Electronic Citation2015 TNT 114-27