Organizations Lose Charitable Donee Status
Announcement 2015-12; 2015-12 I.R.B. 770
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2015-6806
- Tax Analysts Electronic Citation2015 TNT 55-14
Part IV. Items of General Interest
Table of Contents
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 March 23, 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
NAME OF ORGANIZATION of Revocation LOCATION
_____________________________________________________________________________
American Debt Counseling Inc. 1/1/2007 Sunrise, FL
Ameridebt Inc. 1/1/2000 Washington, DC
C is for Cat 1/1/2010 Santa Clarita, CA
The Center for Entrepreneurial
Management Inc. 1/1/2009 New York, NY
Changing Hearts Foundation 12/1/2007 Anaheim, CA
Community Health Network Inc. 1/1/2009 Savannah, TN
Earth Light 1/1/2010 San Diego, CA
El Dorado Charitable Foundation 1/1/2011 Sun City, AZ
Gateways Foundation for Youth and
Families 1/1/2009 Tacoma, WA
Hilltoppers Girls Athletic
Association 4/1/2010 Cleveland, OH
Jo Ann Davidson Ohio Leadership
Institute 1/1/2011 Columbus, OH
Kentucky National Guard Historical
Foundation Inc. 4/1/2010 Frankfort, KY
Learning Services of Northern
California 7/1/2009 Oakland, CA
Mabel E & George C Ordway Memorial
Student Aid TR 1/1/2013 Newport Coast, CA
Rio Verde University Inc. 1/1/2010 Provo, UT
Scripture Keys Ministries 1/1/2010 Denver, CO
Tegan Communities Inc. 1/1/2010 Phoenix, AZ
Turff Therapy 1/1/2010 Baird, TX
West Pittsburgh Partnership for
Regional Development Inc. 1/1/2010 Pittsburgh, PA
World Religious Relief 6/1/2007 Southfield, MI
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2015-6806
- Tax Analysts Electronic Citation2015 TNT 55-14