Announcement 2009-61

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Internal Revenue Bulletin:

2009-33 August 17, 2009

Announcement 2009-61

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 August 17, 2009, 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
Frank and Nora Harty Center of Staten Island, Inc. Staten Island NY
Higgs Carter King, Inc San Antonio TX
World Orphanage and Refugee Relief Foundation, Inc. Ft. Lauderdale FL
Triple EEE Long Beach CA
American Budget Credit Debt Services, Inc. Spring Valley NY
Craig Family Foundation Chicago Illinois
Aloha Consumer Credit Counseling Service Kaneohe HI
Charity Neighborhood Auxiliary Brooklyn NY
Lamar Dixon Expo Foundation Prairieville LA
Reno & BJ Foundation Detroit MI
Reading Enhancement and Development Tumwater WA
First Foundation Petersburg VA
The Denis B and Mary Elizabeth O’Donnell Foundation West Orange NJ
Good Times Foundation Salt Lake City UT
Animal Adoption Center of Garland Garland TX
Le Tulle Foundation Bay City TX
YMCA of Manchester Coffee County Manchester TN
The Light Center, Inc. Columbus OH
Seventh Regiment Fund, Inc. New York NY
Fair Credit Foundation Los Angeles CA
Student Loan Fund of Idaho Fruitland ID
Positive Alternatives Salt Lake City UT
Family Budget Association of America, Inc. Washington DC
Scott Olsen Foundation Alpine UT
Helping Other People Excel Faith-Based Coalition, Inc. Jackson MS
Changing Attitudes Counseling Services, Inc. Washington DC
Christian Center for the Performing Arts — Denver Lakewood CO
Advancement of Sound Science Center, Inc. Potomac MD
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