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    Names of organizations that no longer qualify for section 170(c)(2) are listed below. The Service will not disallow deductions for contributions made on or before the date of announcement in the Internal Revenue Bulletin that an organization no longer qualifies. If the organization has not timely filed a suit for declaratory judgment under section 7428, contributions that are otherwise allowable will continue to be deductible.

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    Names of organizations that no longer qualify for section 170(c)(2) are listed below. The Service will not disallow deductions for contributions made on or before the date of announcement in the Internal Revenue Bulletin that an organization no longer qualifies. If the organization has not timely filed a suit for declaratory judgment under section 7428, contributions that are otherwise allowable will continue to be deductible.

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    28 views1 page

    A2007 13

    Uploaded by

    IRS
    Names of organizations that no longer qualify for section 170(c)(2) are listed below. The Service will not disallow deductions for contributions made on or before the date of announcement in the Internal Revenue Bulletin that an organization no longer qualifies. If the organization has not timely filed a suit for declaratory judgment under section 7428, contributions that are otherwise allowable will continue to be deductible.

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    of 1

    Cynthia E. Grigsby, omissions of the organization that were Begin Again Ministries, Inc.

    ,
    Senior Federal Register Liaison Officer, the basis for revocation. Springfield, MO
    Publications and Regulations Branch, Bethel Ministries, Inc., Huachuca City, AZ
    Legal Processing Division, Hawaii Credit Counseling Service Better Days Ahead, Inc., Houston, TX
    Associate Chief Counsel Honolulu, HI B.F. Walker & Associates, Inc.,
    (Procedure and Administration). Lighthouse Credit Foundation, Inc. Atlanta, GA
    Largo, FL BHPS PTO, Inc., Tallahassee, FL
    (Filed by the Office of the Federal Register on December 26,
    2006, 8:45 a.m., and published in the issue of the Federal Blessed Through You, Inc., Odenton, MD
    Register for December 27, 2006, 71 F.R. 77654) Breaking the Cycle, Inc., Smyrna, GA
    Bucklin Community Better Life
    Foundations Status of Certain Foundation, Bucklin, KS
    Deletions From Cumulative Organizations Building Doorways, Andover, MN
    Bullock Foundation, Inc., Charlotte, NC
    List of Organizations
    Announcement 2007–14 Butte Ski Club, Butte, MT
    Contributions to Which Called to Serve, Troy, MI
    are Deductible Under Section The following organizations have failed Cardiology P.C. Research Foundation,
    170 of the Code to establish or have been unable to main­ Birmingham, AL
    tain their status as public charities or as op- Casa Del Sol Mobile Home Corporation,
    Announcement 2007–13 erating foundations. Accordingly, grantors Davis, CA
    and contributors may not, after this date, CECN Foundation, Nacogdoches, TX
    The names of organizations that no rely on previous rulings or designations Center for Civil War Living History, Inc.,
    longer qualify as organizations described in the Cumulative List of Organizations Roanoke, VA
    in section 170(c)(2) of the Internal Rev­ (Publication 78), or on the presumption Center for Regional Economic Strategies,
    enue Code of 1986 are listed below. arising from the filing of notices under sec- Dayton, OH
    Generally, the Service will not disallow tion 508(b) of the Code. This listing does Central Washington Community Wellness
    deductions for contributions made to a not indicate that the organizations have lost Foundation, Ellensburg, WA
    listed organization on or before the date their status as organizations described in Changed Lives Seminars and Ministry,
    of announcement in the Internal Revenue section 501(c)(3), eligible to receive de- Memphis, TN
    Bulletin that an organization no longer ductible contributions. Chillicothe 757 Colts Baseball,
    qualifies. However, the Service is not Former Public Charities. The follow- Chillicothe, OH
    precluded from disallowing a deduction ing organizations (which have been treated Christian Life School Foundation,
    for any contributions made after an or- as organizations that are not private foun­ Kenosha, WI
    ganization ceases to qualify under section dations described in section 509(a) of the Christian Rationalism Redeemer Center
    170(c)(2) if the organization has not timely Code) are now classified as private foun­ Correspondent, Inc., Waterbury, CT
    filed a suit for declaratory judgment under dations: Clarence & Lynn Wolfe Foundation,
    section 7428 and if the contributor (1) had Searcy, AR
    knowledge of the revocation of the ruling 3TO, Sunnyvale, CA Columbus Georgia Wheelchair Athletic
    or determination letter, (2) was aware that According to His Riches Corporation, Association, Columbus, GA
    such revocation was imminent, or (3) was Washington, DC Community Finance Corporation,
    in part responsible for or was aware of the ActiVote America, Inc., Carmel, IN Tucson, AZ
    activities or omissions of the organization Africa Tent Evangelism, Inc., Community Healing Arts Center, Inc.,
    that brought about this revocation. Lubbock, TX Florence, MA
    If on the other hand a suit for declara- African Aids Prevention and Medical Community Health Resource, Inc.,
    tory judgment has been timely filed, con- Assistance Foundation, Charlotte, NC Hogansville, GA
    tributions from individuals and organiza- All Faith Youth Outreach Program, Inc., Community Transportation Agency, Inc.,
    tions described in section 170(c)(2) that Montgomery, AL Wilmington, DE
    are otherwise allowable will continue to Alliance Preparatory High School, Conrad Charitable Foundation,
    be deductible. Protection under section Rancho Cucamonga, CA Northville, MI
    7428(c) would begin on February 12, AMOR, Inc., Queens, NY Consciousness, Inc., Milwaukee, WI
    2007, and would end on the date the court Animal Resource Center, Inc., Slinger, WI Coptic Legal Foundation, Glendale, CA
    first determines that the organization is Answer Evangelistic Ministries, Inc., Council for Educational Improvement,
    not described in section 170(c)(2) as more San Antonio, TX Santa Fe, NM
    particularly set forth in section 7428(c)(1). Arch Angel Arts Center, Rochelle, VA Cri-Du-Chat Research Foundation,
    For individual contributors, the maximum Aventis Behring Foundation for Research Cumming, GA
    deduction protected is $1,000, with a hus­ and Advancement of Patient Health, Danielle Dawn Smalley Foundation, Inc.,
    band and wife treated as one contributor. King of Prussia, PA Crandall, TX
    This benefit is not extended to any indi- Bamboo Village Hawaii, Inc., Danish American Language Foundation,
    vidual, in whole or in part, for the acts or Kurtistown, HI St. Charles, IL

    February 12, 2007 519 2007–7 I.R.B.

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