The name of an organization that no longer qualifies as an organization
described in section 170(c)(2) of the Internal Revenue Code of 1986 is listed
Generally, the Service 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 Service 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 January 30, 2006, and would end on the
date the court first determines that the organization is not described in
section 170(c)(2) as more particularly set forth 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.
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