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Organizations Lose Charitable Donee Status

MAY 20, 2019

Announcement 2019-4; 2019-21 IRB 1192

DATED MAY 20, 2019
DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Code Sections
  • Subject Area/Tax Topics
  • Industry Groups
    Nonprofit sector
  • Jurisdictions
  • Tax Analysts Document Number
    2019-19567
  • Tax Analysts Electronic Citation
    2019 TNT 97-31
    2019 EOR 6-31
  • Magazine Citation
    The Exempt Organization Tax Review, June 2019, p. 459
    83 Exempt Org. Tax Rev. 459 (2019)
Citations: Announcement 2019-4; 2019-21 IRB 1192

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 May 20, 2019 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

American Medical Missionary Care Inc

1/1/2014

Alpharetta, GA

Aromatherapy Foundation of Maui

1/1/2015

Makawao, HI

Atlanta Child Therapy Inc

1/1/2015

Kennesaw, GA

Blanket Depot

1/1/2016

Hazlet, NJ

Bullard-Pleasant Grove Cemetery Society

1/1/2015

Eclectic, AL

Callis Educational Fund

1/1/2014

Chicago, IL

Cancer Fund of America Inc

1/1/2014

Knoxville, TN

Center for Advancement and Preservation of American Music Inc

1/1/2014

Leawood, KS

Children's Cancer Fund of America

1/1/2014

Nashville, TN

Christian City Convalescent Center Inc

7/1/2013

Union City, GA

Community Worship Church

8/1/2012

Portland, OR

Consumer Energy Advocates

1/1/2012

Los Angeles, CA

Covington County Hospital

1/1/2010

Collins, MS

Covina Center for the Performing Arts

1/1/2015

Covina, CA

C-R Productions Inc

7/1/2014

Cohoes, NY

Dental Associates of Woodhull PC

7/1/2014

New York, NY

Deptford TWP KP Association a NJ Non-profit Corp

1/1/2015

Woodbury Heights, NJ

Dog Days Rescue

1/1/2015

Kennesaw, GA

Elmer Bankus Memorial Scholarship Fund

7/1/2013

Wilsonville, OR

eSponsor Now Inc

1/1/2014

Concord, CA

DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Code Sections
  • Subject Area/Tax Topics
  • Industry Groups
    Nonprofit sector
  • Jurisdictions
  • Tax Analysts Document Number
    2019-19567
  • Tax Analysts Electronic Citation
    2019 TNT 97-31
    2019 EOR 6-31
  • Magazine Citation
    The Exempt Organization Tax Review, June 2019, p. 459
    83 Exempt Org. Tax Rev. 459 (2019)
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