section to be furnished to any person for precluded from disallowing a deduction Foundations Status of Certain
a calendar year must be furnished to such for any contributions made after an or Organizations
person on or before January 31 of the year ganization ceases to qualify under section
following the year for which the statement 170(c)(2) if the organization has not timely Announcement 2008–81
is required. filed a suit for declaratory judgment under
(2) Extension of time. An extension of section 7428 and if the contributor (1) had The following organizations have failed
time to furnish statements required by this knowledge of the revocation of the ruling to establish or have been unable to main
section may be granted in accordance with or determination letter, (2) was aware that tain their status as public charities or as op
the guidelines and procedures set forth in such revocation was imminent, or (3) was erating foundations. Accordingly, grantors
the instructions to Form 3921 and Form in part responsible for or was aware of the and contributors may not, after this date,
3922. activities or omissions of the organization rely on previous rulings or designations
(d) Penalty. For provisions relating to that brought about this revocation. in the Cumulative List of Organizations
the penalty provided for failure to furnish If on the other hand a suit for declara (Publication 78), or on the presumption
a statement under this section, see section tory judgment has been timely filed, con arising from the filing of notices under sec
6722. tributions from individuals and organiza tion 508(b) of the Code. This listing does
(e) Effective/applicability date—(1) In tions described in section 170(c)(2) that not indicate that the organizations have lost
general. Upon the date of publication of are otherwise allowable will continue to their status as organizations described in
the Treasury decision adopting the rules be deductible. Protection under section section 501(c)(3), eligible to receive de
of this section as a final regulation in the 7428(c) would begin on September 15, ductible contributions.
Federal Register, these rules will apply as 2008, and would end on the date the court Former Public Charities. The follow
of January 1, 2007. first determines that the organization is not ing organizations (which have been treated
(2) Reliance and transition period. For described in section 170(c)(2) as more par as organizations that are not private foun
stock transfers that are subject to the return ticularly set forth in section 7428(c)(1). dations described in section 509(a) of the
requirements under §1.6039–1(a) and (b), For individual contributors, the maximum Code) are now classified as private foun
and occur during the 2007 and 2008 cal deduction protected is $1,000, with a hus dations:
endar years, taxpayers may comply with band and wife treated as one contributor.
§1.6039–1 of the 2004 final regulations This benefit is not extended to any individ 2 Extremes, Los Angeles, CA
(69 FR 46401) or this section. ual, in whole or in part, for the acts or omis Adonai Research and Awareness
sions of the organizations that were the ba Foundation for Multiple Sclerosis,
Linda E. Stiff, sis for revocation. Olney, MD
Deputy Commissioner for African Design Concepts, Inc, Bronx, NY
Services and Enforcement After Bankruptcy Foundation All About Dialysis, Inc.,
Fishers, IN Lawrenceville, GA
(Filed by the Office of the Federal Register on July 16, 2008, Allen Chapel AME Church Center for
8:45 a.m., and published in the issue of the Federal Register The K.L.T. Foundation
for July 17, 2008, 73 F.R. 40999) Missoula, MT Human Development, Riverside, CA
Debt Advocates of America Alpha Omega Communities Outreach
Killeen, TX Services, Inc., Fayetteville, NC
Deletions From Cumulative Gene & Myrna Heilman Foundation Arlington Shakespeare Society,
Madison, WI Arlington, TX
List of Organizations Atkins Residential Care Home,
Darwin Facility
Contributions to Which Suison, CA Los Angeles, CA
are Deductible Under Section Credit Counseling Centers of Auxiliary of the Houston School for Deaf
170 of the Code America, Inc. Children, Houston, TX
Fort Lauderdale, FL AWIP, Inc., Conyers, GA
Announcement 2008–80 David Aschkenazy Memorial Loan Fund Berkeley Animal Welfare Fund,
Brooklyn, NY Berkeley, CA
The Internal Revenue Service has re Helping Hand Corporation Buffalo Eastsiders Standing Together
voked its determination that the organi Gillette, WY Community Association and Crime
zations listed below qualify as organiza Cherokee Place Foundation Watch, Inc., Buffalo, NY
tions described in sections 501(c)(3) and Lenoir, NC Butts Enterprises, Inc.,
170(c)(2) of the Internal Revenue Code of Lauderdale Lakes, FL
1986. Care-Ed, Inc., Sarasota, FL
Generally, the Service will not disallow CCBM Organization for Orphans in
deductions for contributions made to a Liberia, Inc., Charlotte, NC
listed organization on or before the date Center on Alcohol Drugs and Disability,
of announcement in the Internal Revenue San Mateo, CA
Bulletin that an organization no longer C’est Ma Vie Homes, Inc.,
qualifies. However, the Service is not Staten Island, NY
September 15, 2008 706 2008–37 I.R.B.