Organizations Lose Charitable Donee Status
Announcement 2021-15; 2021-49 IRB 846
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2021-45118
- Tax Analysts Electronic Citation2021 TNTF 232-232021 TPR 50-92022 EOR 1-54
- Magazine CitationThe Exempt Organization Tax Review, Jan. 2022, p. 3489 Exempt Org. Tax Rev. 34 (2022)
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 December 6, 2021 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 |
---|---|---|
726 Members Family Fund | 5/1/2017 | Staten Island, NY |
Association for Community Enhancement | 1/1/2017 | Selma, CA |
Blankie Depot | 1/1/2016 | Hazlet, NJ |
Brainsker Young Mens Benevolent Association | 1/1/2017 | Chicago, IL |
Communities Doing Good Inc | 1/1/2017 | Charlotte, NC |
FCPOA DET Key West First Class Petty | 9/12/2014 | Key West, FL |
Hearts Rescue Sanctuary | 1/1/2016 | Franklin, OH |
Hopeful Hooves | 1/1/2017 | Buckeye, AZ |
Hopi Mission School | 7/1/2013 | Kykotsmovi, AZ |
Motorcycle and Model Railroad Museum | 1/1/2016 | Green Bay, WI |
Oneculture | 1/1/2017 | Indio, CA |
PA Charities | 1/1/2017 | Fort Pierce, FL |
Real Nation Hockey | 7/1/2015 | Westminster, CA |
Rocking L Equestrians | 12/7/2015 | Morris, IL |
Teddy Bear Artist Invitational | 1/1/2016 | Plattsburgh, NY |
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2021-45118
- Tax Analysts Electronic Citation2021 TNTF 232-232021 TPR 50-92022 EOR 1-54
- Magazine CitationThe Exempt Organization Tax Review, Jan. 2022, p. 3489 Exempt Org. Tax Rev. 34 (2022)