Professional Documents
Culture Documents
List of Organizations ganization ceases to qualify under section set forth in section 7428(c)(1). For indi
Contributions to Which 170(c)(2) if the organization has not timely vidual contributors, the maximum deduc
filed a suit for declaratory judgment under tion protected is $1,000, with a husband
are Deductible Under Section section 7428 and if the contributor (1) had and wife treated as one contributor. This
170 of the Code knowledge of the revocation of the ruling benefit is not extended to any individual, in
or determination letter, (2) was aware that whole or in part, for the acts or omissions
Announcement 2007–64 such revocation was imminent, or (3) was of the organization that were the basis for
in part responsible for or was aware of the revocation.
The names of organizations that no activities or omissions of the organization
longer qualify as organizations described that brought about this revocation. South Carolina Benevolent Society, Inc.
in section 170(c)(2) of the Internal Rev If on the other hand a suit for declara Columbia, SC
enue Code of 1986 are listed below. tory judgment has been timely filed, con Home Buyers Assistance Foundation, Inc.
Generally, the Service will not disallow tributions from individuals and organiza Woodstock, GA
deductions for contributions made to a tions described in section 170(c)(2) that Angel Wings Cat Rescue and Sanctuary
listed organization on or before the date are otherwise allowable will continue to Kingston, KY
of announcement in the Internal Revenue be deductible. Protection under section Brian Lees Sports Spectrum
Bulletin that an organization no longer 7428(c) would begin on July 16, 2007, and Grand Rapids, MI
qualifies. However, the Service is not would end on the date the court first deter
precluded from disallowing a deduction mines that the organization is not described