Announcement 2008-14

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Internal Revenue Bulletin:

2008-8 February 25, 2008

Announcement 2008-14

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 February 25, 2008, 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
Judah Youth Ministries Red Bank NJ
Little League Baseball West Warwick RI
Youth Sports Systems, Inc. Albuquerque NM
Miss Crestline Scholarship Pageant Committee Crestline OH
Millcreek Development Corp. Philadelphia PA
Jeff & Ann Mowrey Charitable Supporting Organization Columbia MD
Pacoima Athletic Club Arleta CA
Families on The Move New Brunswick NJ
Credit Foundation of America Irvine CA
Family Pride, Inc. Cataula GA
Bear Soldier Industries Bismarck ND
Equal Opportunity Housing DBA Home Star Magic Denver CO
One Particular Harbour Foundation Wyoming MI
Soulfire Films Brooklyn NY
Gottlieb Family Foundation Lawrence NY
Coltrin Family Foundation Sandy UT
Crock 39 Foundation Irving TX
Community Outreach Development Foundation Gulfport MS
Lakhdar Barouche Foundation, Inc. New York NY
Don Luscombe Aviation History Foundation Phoenix AZ
Americas Youth Apprenticeship Enterprises, Inc. Oklahoma City OK
The Educational Charitable Supporting Organization Millersville MD
Family to Family Americans for Prostate Cancer Awareness and


Carson City NV
The Douglas and Valerie Wood Charitable Supporting Organization Latrobe PA
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