Announcement 2007-105

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Internal Revenue Bulletin:

2007-45 November 5, 2007

Announcement 2007-105

Deletions From Cumulative List of Organizations Contributions to Which are Deductible Under Section 170 of the Code

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 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 November 5, 2007, 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.

Org. Name City State
Gregory and Vickie Iverson Charitable Supporting Organization Salt Lake City UT
The Scott Canepa Charitable Supporting Organization Las Vegas NV
Kyle Charitable Support Organization Trust Austin TX
Paul and Deborah Marvin Charitable Supporting Foundation Salt Lake City UT
Malecha Family Foundation Apple Valley MN
Shared Visions Foundation Park City UT
Harold B Lee Foundation Woodland UT
Missouri Basketball Club Columbia MO
Mahisekar Charitable Supporting Organization Orland Park IL
Georgetown Title Foundation Sandy UT
Buddy & Rita Gregory Charitable Supporting Organization Lehi UT
Keith & Anna Barton Charitable Supporting Organization Lehi UT
Asafo Global Trust Fund, Inc. Phoenix AZ
White Wing Educational Dev Corp New York NY
AARO Credit Services Costa Mesa CA
Paul and Deborah Manning Charitable Supporting Org Salt Lake City UT
MOP Non-Profit, Inc. Sterling Heights MI
Access Home Project, Inc. Los Angeles CA
To Life Foundation New York NY
Miami Latin Film Festival Miami FL
Larry and Kelli Cotton Charitable Supporting Organization Fort Worth TX
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