Organizations Lose Charitable Donee Status
Announcement 2021-17; 2021-51 IRB 889
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2021-46889
- Tax Analysts Electronic Citation2021 TNTF 241-242022 EOR 1-53
- 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
Part IV
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 20, 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 |
---|---|---|
A Greener Globe | 1/1/2015 | San Francisco, CA |
A Positive Progress Service Inc | 1/1/2016 | Red Springs, NC |
American Medical Missionary Care Inc | 1/1/2014 | Alpharetta, GA |
Arizona Bike Week Charities | 1/1/2014 | Mesa, AZ |
Beam Global Initiatives | 1/1/2016 | Portsmouth, OH |
Community Worship Church | 8/1/2012 | Portland, OR |
Dan Hartman Foundation for Music and Arts | 1/1/2017 | Northridge, CA |
Disabled American Veteran's (AKA Chapter 2 Cactus) | 7/1/2015 | Tucson, AZ |
DMC Foundation | 7/1/2016 | Richmond, CA |
Father's Rights Organization | 7/1/2014 | Toledo, OH |
Friends of Fiver Foundation | 2/1/2017 | New York, NY |
Kingdom Victories Outreach Ministries | 1/1/2016 | Inkster, MI |
Light of the World Inc | 1/1/2015 | Unionville, CT |
Michael Patrick Hollins Memorial Foundation | 1/1/2016 | MT Ephraim, NJ |
Moses Hill Cemetery Inc | 1/1/2016 | Holdrege, NE |
New World Sanctuary Foundation | 1/1/2016 | Ashland, OR |
Nia Comprehensive Center for Developmental Disabilities Inc | 7/1/2013 | Chicago, IL |
Real Pay It Forward Inc | 1/1/2016 | Clearwater, FL |
Retreat and Rescue | 1/1/2017 | Saint Louis, MO |
Roife-Nissenbaum Trust | 1/1/2016 | Hopkins, MN |
Sigma Theta Tau International Inc | 7/1/2014 | Mayaguez, PR |
Strength for the Journey Inc | 1/1/2015 | Hobe Sound, FL |
Support Our Veterans Inc | 1/1/2014 | Central Village, CT |
SV Festival | 1/1/2016 | Reading, PA |
Teen Leadership Foundation | 1/1/2015 | Newport Beach, CA |
The Atlantis Educational Foundation | 7/1/2016 | Fall River, MA |
Thirty Thousand Feet Booster Club | 3/21/2014 | Travis AFB, CA |
Uplift Individuals in Christ | 1/1/2015 | Ft. Washington, MD |
Walter's Family Foundation | 1/1/2015 | Tamarac, FL |
Washington County Hospital Inc | 10/1/2015 | Plymouth, NC |
You Are Loved LLC | 1/1/2016 | Mandeville, LA |
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2021-46889
- Tax Analysts Electronic Citation2021 TNTF 241-242022 EOR 1-53
- Magazine CitationThe Exempt Organization Tax Review, Jan. 2022, p. 3489 Exempt Org. Tax Rev. 34 (2022)