IRS Releases List Of Organizations Challenging Revocation Of Eligible Donee Status.
Announcement 2007-1; 2007-1 C.B. 243
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2007-118
- Tax Analysts Electronic Citation2007 TNT 1-11
Announcement 2007-1
The following is a cumulative listing of names of organizations that are presently challenging, under section 7428 of the Internal Revenue Code, the revocation of their status as organizations entitled to receive deductible contributions in declaratory judgment suits in the Tax Court, the United States District Court for the District of Columbia, or the United States Court of Federal Claims. The purpose of this announcement is to inform potential donors to these organizations of the protection under 7428(c) for certain contributions made during the litigation period.
Protection under section 7428(c) of the Code begins on the date that the notice of revocation is published in the Internal Revenue Bulletin and ends on the date on which a court first determines that an organization is not described in section 170(c)(2), as more particularly set forth in section 7428(c)(1). In the case of individual contributors, the maximum amount of contributions protected during this period is limited to $1,000.00, with a husband and wife being treated as one contributor. This protection is not extended to any individual who was responsible, in whole or in part, for the acts or omissions of the organization that were the basis for the revocation. This protection also applies (but without limitation as to amount) to organizations described in section 170(c)(2) which are exempt from tax under section 501(a). If the organization ultimately prevails in its declaratory judgment suit, deductibility of contributions would be subject to the normal limitations set forth under section 170.
I. The organizations listed below continue to be involved in pending declaratory judgment suits under section 7428 of the Code, challenging revocation of their status as eligible donees under section 170(c)(2). Protection under section 7428(c) begins on the date indicated.
Michael and Laura Gallop Family Foundation (June 28, 2004)
Agoura Hills, CA
Rameses School of San Antonio Texas, (January 30, 2005)
San Antonio, TX
South Community Association
Middletown, OH
Fountainview at College Road, Inc.
Monsey, NY
Northern Manor Multicare, Inc.
Monsey, NY
Northern Metropolitan Foundation for Healthcare, Inc.
Monsey, NY
Northern Metropolitan, Inc.
Monsey, NY
Northern Riverview, Inc.
Monsey, NY
Northern Services Group, Inc.
Monsey, NY
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2007-118
- Tax Analysts Electronic Citation2007 TNT 1-11