Recent Revocations of 501(c)(3) Determinations - Latest Additions and Table of Links
The Internal Revenue Service has revoked its determinations that the following organizations are tax-exempt under section 501(c)(3) of the Internal Revenue Code. These organizations no longer qualify to receive tax-deductible contributions under Code section 170.
When the Internal Revenue Service revokes recognition of section 501(c)(3) status, the list of organizations eligible to receive tax-deductible charitable contributions (Pub. 78 data) does not immediately reflect the change. Instead, the IRS publishes an announcement in the Internal Revenue Bulletin (IRB) that the organization is no longer eligible to receive tax deductible contributions under section 170. The announcement can be accessed by clicking on the organization’s name below.
If an organization timely files a suit for declaratory judgment, pursuant to Code section 7428(c), certain contributions by individuals that are otherwise allowable will continue to be deductible as limited by section 7428(c)(2). This protection begins on the date of the announcement in the IRB and continues to the date the court first determines that the organization is not described in sections 501(c)(3) and 170(c)(2). This protection applies only to aggregate contributions during this period that do not exceed $1,000. For this purpose, a husband and wife are treated as one contributor. This protection does not apply to contributions from individuals who were responsible, in whole or in part, for the activities (or failures to act) which were the basis for the revocation.
The following is a cumulative list of revocations published in the IRB from January 2005 to present. The list reflects organizations that have timely filed suits for declaratory judgments under section 7428. If the litigation has concluded and the court upholds the revocation, then the organization will remain on the list but the listing will indicate the dates of the protection described above. If the litigation has concluded and the court determines that the organization meets the requirements of section 501(c)(3) and 170(c)(2), then the organization's name will be removed from this list.
This list does not include organizations whose tax-exempt status was automatically revoked for failing to file an annual Form 990-series return for three consecutive years. For information on these organizations, see Exempt Organizations Select Check.
Table of Links:
Latest Additions to List:
