Announcement 2005-1

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Internal Revenue Bulletin:

2005-1 January 3, 2005

Announcement 2005-1

Cumulative List of Announcements Relating to Section 7428(c) Validation of Certain Contributions Made During Pendency of Declaratory Judgment Proceedings from January 1, 2004 through December 31, 2004

I. The organizations listed below continue to be involved in pending declaratory judgment suits under section 7428 of the Code, challenging revocation of their status as eligible donees under section 170(c)(2). Protection under section 7428(c) begins on the date indicated.

Clinica Materna Infantil 30-30, Inc.		Hollywood, FL
	(April 28, 2003)

South Community Association		Middletown, OH
	(September 1, 2003)

South Park Remedial Association		Dayton, OH
	(September 1, 2003)

II. The organization listed below has timely filed a declaratory judgment suit under section 7428 of the Code during 2004. Protection under section 7428(c) begins on the date indicated.

Michael and Laura Gallop Family Foundation		Agoura Hills, CA
	(June 28, 2004)

III. The organizations listed below are no longer described in section 170(c)(2) and are not recognized as exempt under section 501(c)(3) of the Code.

Career Guidance Foundation		San Diego, CA
Del Oro Conservatory for the Classical Arts of Music and Dance, Inc.		Chandler, AZ
Open Classrooms Chartered		Baltimore, MD
Julie Renee Phelan Foundation f.k.a. Assured Nonprofit Services, Inc.		Seattle, WA